Report on Local Government Finances and RIO Audits for 2025
The document presents the results of audits of local government finances by Regional Chambers of Audit (RIO) in 2025. It indicates that revenues of municipalities, counties, and voivodeships increased to PLN 468 billion, mainly due to changes in PIT and CIT taxes, while expenditures amounted to PLN 466 billion, with the most spent on education and transport. The report also reveals irregularities in spending on councilors' allowances and the financing of health programs, which may affect the efficiency of public money use.
Key points
Total revenues of all local governments in 2025 amounted to PLN 468.2 billion, and expenditures to PLN 466.4 billion, resulting in a budget surplus of PLN 1.8 billion.
A new system for financing local governments was introduced, based mainly on shares in PIT and CIT taxes from residents' and companies' income, which increased the own revenues of municipalities and counties.
The RIO audit revealed irregularities in the payment of councilors' allowances totaling over PLN 600,000, mainly due to payments for months without sessions.
Irregularities were found in the financing of health policy programs by local governments, e.g., they were implemented without the required positive opinion of the Agency for Health Technology Assessment.
Local government debt increased to PLN 115.5 billion, but in relation to revenues, it fell to 24.7%, indicating an improvement in financial stability.
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Additional Information
Sprawozdanie z działalności regionalnych izb obrachunkowych i wykonania budżetu przez jednostki samorządu terytorialnego w 2025 roku.
Print number: SPRAWOZDANIE 2775
Process start date: 2026-07-03