Local Government Expenditure Areas

Study title: Budgets of local government units

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

Local Government Unit Budget

An annual plan of revenues and expenditures, as well as incomes and outflows of this unit. Adopted for the budget year. The budget year is the calendar year. The budget resolution serves as the financial management basis for the local government unit during the budget year. The budget resolution consists of: 1) the local government unit budget; 2) attachments. The attachments to the budget resolution include: 1) a summary of planned subsidy amounts granted from the local government unit budget; 2) a revenue account plan of units mentioned in Art. 223 sec. 1, and expenses financed from them; 3) income and cost plans of self-governed budgetary establishments.

Expenditures of Local Government Unit Budgets

They are 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, are distinguished: expenditures of budgetary units for salaries and contributions calculated from them, and related to carrying out their statutory activities; subsidies for current tasks; benefits for individuals; payments on account of guarantees and warranties granted by the local government unit, due for repayment in the given budget year; servicing the local government unit's debt; expenditures on programs financed with funds mentioned in Art.5 sec.1 points 2 and 3 of the Public Finance Act, in the part related to the implementation of local government unit tasks. Capital expenditures include expenditures on: investments and investment purchases, including programs financed with funds mentioned in Art.5 sec.1 points 2 and 3, in the part related to the implementation of local government unit tasks; purchase and acquisition of shares and stocks; contributions 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.