EN
In the context of the COVID-19 pandemic, many public entities have been forced to reorganise their activities, on the one hand to preserve the continuity of public task performance and, on the other hand, to observe all restrictions to ensure health security. The same applies to the local government as the basic form of decentralisation of public administration which, in the time of the pandemic, has to seek new solutions to preserve the continuity of task performance and compliance with the required standards, as well as measures to survive in the new realities. The considerable changes in the functioning of the local government in the time of the pandemic caused by human SARS-CoV-2 infections involve the structure of public funds, including those of local governments, which are discussed in this paper.