The ranking is an analysis of the financial health of all local governments in Poland, prepared since 2017 by the Institute for Eastern Studies Foundation.  This year, the ranking was prepared in collaboration with the Wrocław University of Economics. We expect 250 guests to attend the presentation—local government leaders and regional elites, as well as representatives of the state administration, the business world, culture, academia, NGOs, and the media. Participation is determined on a first-come, first-served basis.

The ranking is the only study in the country that covers all local government units. It is comprehensive, apolitical and objective, measured using current economic indicators.

Each year, the winners of the Ranking in each category (rural municipality, urban-rural municipality, urban municipality, city with county rights, rural county) are honoured during a formal Gala and Ranking Presentation. The winners of the 2024 Ranking were the following local authorities: Michałowice Municipality, Konstancin-Jeziorna, Józefów, the Capital City of Warsaw and Wrocław County.

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.