District (powiat) own tasks include among others tasks to support the family and the foster care system. The obligation to organize foster care by the self-governing community was expressed expresis verbis in the Act on family support and the foster care system, and then enhanced in Article 32 section 2 of this Act, whereby its implementation should be in accordance with the principle of subsidiarity, especially when the provisions of the Act provide for the possibility of local government bodies commissioning the execution of tasks to other entities. It should be noted that the concept of the foster care system was defined under this act. According to the will of the legislator it involves a group of persons, institutions and actions to provide temporary care and education of children in cases of inability to exercise the care and upbringing by the parents. The exercise of foster care, both institutional and non-institutional, produces a rangeof financial consequences, both for the entity organizing the care and one exercising it. 26 Ewa Koniuszewska, Katarzyna Święch-KujawskaLegal and financial aspects of foster care can therefore be divided into those that relateto the benefits received by the entity actually performing it and to the terms of its financing.The latter are the subject of the analysis undertaken in this study.