The Ranking is an analysis of the financial condition of all local government units in Poland. Since 2017, it has been prepared cyclically by the Eastern Studies Institute Foundation. It has been developed on the basis of financial reports submitted by local government units in cooperation with independent and renowned institutions: the National Council of Regional Accounting Chambers and the University of Economics in Krakow (in 2017-2019) and the University of Economics in Wrocław (in 2020-2023).
Indicators for assessing local government units:
1. Share of own revenues in total revenues 2. Ratio of operating surplus to total revenues 3. Share of investment expenditures in total expenditures 4. Burden of current expenditures on remuneration and remuneration-related expenditures 5. Share of European funds in total expenditures – without guarantees 6. Ratio of liabilities to total revenues 7. Share of personal income tax in current revenues
“Scientists who are prominent representatives in the field of finance and work at the largest universities in Poland were involved in the ranking. Their authority ensures that the document is the best summary of the work of local government officials in recent years.”
“The authors of the ranking traced the Polish local government, defining seven key indicators beforehand. Attention was paid, among other things, to the share of own revenues of the surveyed local governments in their total revenues, the size of investment expenditures, the share of European funds in total expenditures and the indebtedness of local governments.”
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