The article is an analysis of disclosures of due liabilities in the system of reporting used by territorial self-
government units. The due liabilities (i.e., liabilities that have not been settled on time or liabilities that are past) of the units in question infringe legally regulated principles of managing public means, i.e., they are a factor that results in the loss of financial liquidity, and they infringe discipline of the public finance. Due liabilities are also a debt that is included in public debt. The article includes analyses of budget financial state-
ments that refer to the expenditure plans and financial operations of territorial self-government units in the Silesian Province in the period 2016-2018. The research methodology was adjusted to the variables
and is based on non-parametric statistical tests. The ANOVA Kruskal-Wallis test by ranks was used to test the statistical significance of differences between the distribution of a variable that describes the relationship between due liabilities to total liabilities and a selected nominal variable. Legal regulations and relevant public finance literature and budget financial statement reporting literature were also subject
to this research.