On May 12, 2026, a ceremonial Gala combined with the Presentation of the Financial Ranking of Local Government Units in Poland took place in the Great Hall of the Royal Castle in Warsaw. The event, organized by the Foundation Institute for Eastern Studies, main organizer of the Economic Forum in Karpacz, attracted as many as 250 distinguished guests. Among the invitees were local government leaders, representatives of state administration, the business community, culture, academia, the media, and non-governmental organizations. 

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Local government bodies play a key role in the delivery of public services. Their financial stability and ability to operate independently largely determine citizens’ quality of life and the effectiveness of regional policy. This is why it is so important to systematically monitor their financial health in the context of rapidly changing socio-economic and legislative conditions.

A composite indicator was used as a multi-criteria assessment measure to construct the ranking. To ensure consistency and adhere to substantive criteria, the same set of seven indicators for assessing the financial condition of local government units was used, on the basis of which the ranking was compiled in previous years. These indicators are as follows: the share of own revenue in total revenue, the ratio of operating surplus to total revenue, the share of capital expenditure in total expenditure, the proportion of current expenditure accounted for by expenditure on wages and wage-related costs, the share of European funds in total expenditure excluding guarantees, the ratio of liabilities to total revenue, and the share of personal income tax in current revenue.