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