According to assumptions for the legislator the general subsidy is supposed to constitute only an instrument eliminating appearing differences in levels of the own income get by self-government units of this type. Conducted analyses are pointing, that general subsidy, against assumptions legislatora (which treats her as supplementing the own income), is performing the role of the main source of revenue for the majority of communes of the Włodawa district. Conducted examinations also showed that the used mechanism at setting amount of the basic quota, compensatory part, general subsidy not always reflected the real income situation of communes. This effective leveling the income situation of self-government units of this type is making it impossible.