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Report on Local Government Finances and RIO Audits for 2024

This document presents the results of audits of local government finances by Regional Chambers of Audit (RIO) and the budget execution of municipalities, counties, and provinces in 2024. For citizens, it provides insight into how local governments manage public money, what they spend it on (e.g., education, roads, social assistance), and what irregularities were detected. The report shows that local government revenues increased, but the municipal waste management system is running a deficit, and the debt of county and provincial hospitals continues to grow, which may affect the availability and quality of public services.
Key points
Local government revenues increased by 19.2% compared to 2023, mainly due to higher PIT and CIT tax revenues.
Spending on education and upbringing constituted the largest part of budgets (33%), and local governments allocated PLN 81.85 billion for investments.
RIO auditors detected 10,037 irregularities totaling PLN 7.3 billion, most frequently in accounting and reporting.
The municipal waste management system is unprofitable – expenditures exceeded income from fees by PLN 1.14 billion.
The debt of independent public health care facilities (hospitals) rose to PLN 7.84 billion, posing a threat to the financial stability of local governments.
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Additional Information
Sprawozdanie z działalności regionalnych izb obrachunkowych i wykonania budżetu przez jednostki samorządu terytorialnego w 2024 roku.
Print number: SPRAWOZDANIE 1465
Process start date: 2025-07-08