Local Government Expenditure

Study title: Budgets of Local Government Units

The purpose of the study is to provide information on the financial situation of the budgets of local government units in terms of income and revenues, expenditure, costs, and other charges.

Local Government Unit Budget

An annual income and expenditure plan, as well as revenue and spending plan for this unit. Adopted for the fiscal year. The fiscal year is the calendar year. The budget resolution serves as the basis for the financial management of the local government unit in the fiscal year. The budget resolution consists of: 1) the budget of the local government unit; 2) annexes. The annexes to the budget resolution include: 1) a list of planned amounts of subsidies granted from the budget of the local government unit; 2) a plan of income from the income accounts of the units referred to in Article 223(1), and expenditures financed from them; 3) plans of revenues and costs of local government budgetary institutions.

Expenditures of Local Government Unit Budgets

Divided into current expenditures and capital expenditures. Current expenditures of the local government unit budget are understood as budget expenditures that are not capital expenditures. Among current expenditures, in particular, the following are distinguished: expenditures of budgetary units on salaries and the associated contributions, and related to the implementation of their statutory activities; subsidies for current tasks; benefits for individuals; payments for guarantees and warranties granted by the local government unit, due for repayment in the given fiscal year; servicing the debt of the local government unit; expenditures on programs financed with the participation of funds mentioned in Article 5(1) points 2 and 3 of the Public Finance Act, in the part related to the implementation of tasks of the local government unit. Capital expenditures include spending on: investments and investment purchases, including programs financed with the participation of the funds mentioned in Article 5(1) points 2 and 3, in the part related to the implementation of local government unit tasks; purchase and acquisition of shares and stocks; contribution of equity to commercial law companies.

1. We collect data directly from official government sources, most often via an API provided by the relevant statistical office. For this purpose, we use proprietary algorithms that retrieve and aggregate all information into our database.
2. We standardize and clean the data for better analysis and readability. We remove unnecessary elements and adjust the structure to a unified format, which ensures consistency between different data sets. This enables visual interpretation of statistics as well as comparative analysis — both by humans and analytical systems (including artificial intelligence).
3. We verify the information and design an interactive chart. We aim to make the information transparent and easy to understand, so we start with a presentation of general indicators that serve as a starting point for deeper data exploration. The user can then dive into the details using interactive chart features. We do not interfere with the content or meaning of the data — our role is solely to organize and facilitate access to the information.
4. We create metadata and translate the chart into other languages. Each chart is supplemented with sources, survey details, and other information provided by the data supplier. We also use our own AI models to generate a short summary of the chart. Finally, we translate the content and publish the charts on 47 international Content Writer websites to share valuable information with the world.
5. We regularly update and expand the data. Our scripts "listen" to data providers’ websites and retrieve the latest information as soon as updates appear. We then recreate the chart summary to reflect recent changes. The update is published, and interested users are informed about the current trend.

The data is processed by Content Writer — a limited liability company based in Poland — as part of the independent WorldIndex project. The initiative’s goal is to provide free access to current public data for analyzing trends and better understanding the world.

We also offer commercial access to the WorldIndex API, which provides direct access to data via an API. This allows companies, organizations, and individual users to integrate a real-time information stream into their applications, analytical systems, or AI models.

Data provider: GUS – Department of Macroeconomic and Financial Studies.

The presented information comes from the Domain Knowledge Bases (DBW), maintained by the Polish Central Statistical Office (GUS) and made available under the CC BY 4.0 license.

The chart retrieves data in real time from the DBW API to ensure the most up-to-date and reliable information possible.

If you have detailed questions about the study, we encourage you to contact the data provider directly.