ABSTRACT
INTRODUCTION: The COVID-19 pandemic has significantly affected local governments involved in sports and recreation in designated areas. The unprecedented scale of the spread of the disease has led to increased research in the area of the disease, considering various correlations. However, little has been written about the impact of the pandemic on local government spending on recreation and sports services in Poland. OBJECTIVE: The purpose of the article is to assess the level of local government involvement in the implementation of sports and recreation in Poland compared to other European Union countries, as well as changes in this level in connection with the emergence of the COVID-19 pandemic in the opinion of respondents. METHODOLOGY: In the study, the data regarding expenditures of local government units on recreational and sporting services collected in the Statistical Office of the European Union (EURO-STAT) for 2015-2020 were used. The survey portion was conducted among 1600 respondents who provided answers on a 5-item scale that addressed local government involvement in promoting physical activity among residents during COVID-19. RESULTS AND CONCLUSION: Local government spending on recreational and sporting services in Poland between 2015 and 2019 increased by about 38%, from EUR 1524.7 million in 2015 to EUR 2103.5 million in 2019. This spending in 2019 was about 40% higher than the average for European Union countries. In contrast, in 2020 it amounted to more than EUR 1886 million and was more than 10% lower compared to the previous year (2019)-the pre-pandemic period. Despite the obstacles caused by the COVID-19 pandemic and budgetary constraints, cities in Poland took several measures in 2020 to maintain the current pace of development and strived to maintain the status of modern, green, and open, betting on balanced development also in aspects related to sports or culture. It was shown that the opinion of respondents mostly coincided with the existing financial state-in voivodeships where there had been a decrease in spending related to sports and recreation compared to the pre-pandemic period, residents are worse at assessing the activities of local governments related to promoting physical activity.