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Report on Local Government Finances and RIO Activities for 2023

The document summarizes the financial standing of all Polish municipalities, counties, and provinces in 2023. It reveals that local governments recorded a record deficit (expenses exceeded revenues by nearly PLN 23 billion) and their debt increased. Simultaneously, the report describes the control and supervisory activities of the Regional Audit Chambers (RIO), which uncovered irregularities totaling PLN 5.5 billion, mainly in accounting and public procurement.
Key points
Local government finances: the total budget deficit was PLN 22.9 billion, and debt rose to PLN 102.7 billion, representing 28.4% of their revenues.
Own revenues fell: PIT tax revenues were 11.2% lower than the previous year, impacting the budgets of municipalities and counties.
Investment spending increased: local governments spent PLN 87.7 billion on investments, 45.4% more than in 2022, largely due to funds from government programs.
RIO audits: the audit chambers conducted 929 audits, finding irregularities worth PLN 5.5 billion, mostly concerning accounting and reporting.
Salaries in local government: a coordinated audit revealed irregularities in payments amounting to PLN 859.2 thousand, mainly due to incorrect granting of special allowances.
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Introduced
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Additional Information
Sprawozdanie z działalności regionalnych izb obrachunkowych i wykonania budżetu przez jednostki samorządu terytorialnego w 2023 roku.
Print number: SPRAWOZDANIE 499
Process start date: 2024-06-27