Local Government Units In Poland Research Articles

Evaluation of the Budget Management of Local Government Units in Poland Based on Methods of Multi-Criteria Analysis in 2019-2021

The idea of the present paper was to assess budget management in local government units in Poland in 2019-2021 using multi-criteria analysis methods. The evaluation was broken down by different types of LGUs using the TOPSIS method based on min-max normalization. The survey was conducted using secondary data obtained from the Ministry of Finance website, broken down by budget (per capita) and debt indicators. For all LGUs in total, the best position in 2019-2021 was found in voivodeships, whose ranking remained unchanged despite the COVID-19 pandemic. An analogous situation was observed in rural municipalities. The last position in the ranking was occupied by towns with powiat status (2019) and metropolitan areas (2020-2021). Between 2019 and 2021, the number of entities placed in financial condition class 2 was increasing only in towns with powiat status. A reduction in financial condition (in Class 2) was also evident in rural municipalities, in powiats, and metropolitan areas. Over the years 2019-2021, there was a reduction in the number of entities with financial condition class 3 in rural municipalities and towns with powiat status. The leaders in benchmarking in rural communes were Kleszczów and Godkowo; urban-rural communes: Kamieńśk and Lubniewice; urban communes: Krynica Morska and Hel; cities with county rights: Sopot and Świnoujście, metropolises: Katowice and Warsaw, voivodeships: Pomeranian and Greater Poland. The powiats were characterized by great diversity, the best places in the ranking in individual years went to the Wolsztyński, Sztumski and Golubsko-Dobrzański powiats.

Analyzing the dynamics of meningococcal vaccinations initiatives by local government units in Poland (2017–2021) – Scope, challenges and recommendations

IntroductionMeningococcal vaccinations are recommended by Polish public health authorities but lack coverage under health insurance, prompting Local Government Units (LGUs) to implement local health policy programs. This study examines the effectiveness and impact of LGU-driven meningococcal vaccination initiatives in Poland between 2017 and 2021. Material and MethodsA retrospective analysis utilized data from reports on local public health interventions submitted annually to the Ministry of Health in Poland. The study focused on the number of meningococcal vaccination programs, their scope, the vaccinated population, and associated program costs. Additionally, nationwide data on meningococcal disease incidence and vaccine uptake were analyzed. ResultsWithin LGUs programs, 48,617 individuals received meningococcal vaccinations, constituting approximately 10% of all vaccinations in Poland during the study period. Notably, cities with poviat rights spearheaded programs covering 54% of the total participants. The total cost incurred by these initiatives amounted to EUR 2,553,661. ConclusionsWhile LGUs activities positively contributed to increased meningococcal vaccination rates, the overall engagement of local governments remains limited. The findings underscore the importance of expanding local government involvement in meningococcal vaccination programs to address public health needs effectively. Improved collaboration and increased funding may enhance the reach and impact of these initiatives.

Intersections of organizational citizenship behaviors and counterproductive work behaviors: Empirical evidence of moral licensing and cleansing theories

BACKGROUND: Our research offers an empirically supported contribution regarding the co-occurrence of Organizational Citizenship Behaviors (OCBs) and Counterproductive Work Behaviors (CWBs). Traditionally, OCBs and CWBs are considered to be mutually exclusive types of organizational behaviors. However, the same employee may engage in both behaviors, as explained by the moral licensing and cleaning theories. OBJECTIVE: The aim of the paper is to validate that the moral licensing theory (which posits that one may feel authorized to behave badly due to previous positive behaviors) and the moral cleansing theory (which posits feelings of guilt for previous negative behaviors) stand behind the paradox of an individual member of an organization engaging in both OCBs and CWBs. METHODS: The analysis is based on the findings from a questionnaire survey conducted on a sample of employees of local government units in Poland (N = 736). RESULTS: Our results show the positive relations between moral licensing and CWBs (the Abuse and Withdrawal dimensions) and between moral cleansing and OCBs (the Altruistic dimension), thus providing empirical evidence of both theories in an organizational context. CONCLUSIONS: Our findings suggest complex relationships between positive and negative behaviors depending on whether employees feel authorized or not to compensate for positive behaviors or feel a moral obligation to repair for negative ones.

Accounting policy instruments used in the debt management of local government units in Poland

Purpose: The main purpose of the study is to determine whether local government units use accounting policy instruments to manage a limited level of debt.Methodology/approach: The article analyzes the literature on the subject and legal acts. In the empirical part, a survey addressed to treasurers and chief accountants of local government units was used. The research methodology was based on non-parametric statistical tests. The relationship between the variables on the ordinal scale was checked by Spearmans rank correlation test, and the statistical significance of differences between the distribution of the perceived intensity of debt management and the selected grouping variable was tested by the Mann-Whitney U test and the Kruskal-Wallis test. Findings: Statistical inference made it possible to conclude that, in the respondents opinion, local government units use accounting policy instruments to manage limited levels of debt. Moreover, the statistical tests allowed us to conclude that the perceived intensity of the use of accounting policy instruments in managing an acceptable level of debt is not a derivative of the degree of local government units in the territorial divi-sion of Poland. Research limitations/implications: The research may become the basis for further research to assess the accounting system in terms of reporting the level of indebtedness of public finance sector entities in Poland. Originality/value: The research provides a new look at the problem of the indebted-ness of local government units in the Polish literature.

Extension of the term of office of local government units in Poland in the light of the term of office of local government units

The article presents the thesis that the activity of the organs of local selfgovernment units is based on the constitutional principle of term of office. All cases of shortening or extending their term of office are constitutional matter. As exceptions to the term of office, they cannot be interpreted extensively. In the light of the provisions of the Constitution of the Republic of Poland, failure to conduct elections of local self-government units on time is an attempt to deprive the Nation of its sovereign rights as a supreme power in the state and exhausts the features of anti-democratic activities of state authorities. The work uses the dogmatic method. The legal provisions concerning the term of office of local government bodies’ activities were analyzed. On this basis, the research problem of the constitutionality of extending the term of office of local government units during the term of office has been solved.

Local Debt and the Development of Municipal Infrastructure. The Case of Małopolska

Theoretical background: The contemporary approach to public debt is multi-faceted. Debt incurred to finance current expenses is assessed differently than debt financing capital expenditure. This distinction is also important from the point of view of local authorities as part of their budgetary policy. Each decision related to incurring a debt has not only financial consequences, but is also made in the political and image context. It is worth noting that the current research on debt insufficiently emphasizes its direct impact on the socio-economic development of a given local government unit, devoting much more attention to the impact of debt on the condition of public finances. In the case of the first stream of research, significant discrepancies should be noted with regard to the selection of optimal indicators for measuring the impact of debt on local development. Therefore, one should agree that local development is conditioned by a whole group of factors dependent and independent of local authorities. The article attempts to verify several indicators of the development of infrastructure partially financed with debt. Purpose of the article: Against this background, the subject of this study is to identify the policy of incurring debt by local government units in Poland in the longer term, to determine the degree of diversification of this policy, as well as, and perhaps above all, to link this policy with development processes. In order to avoid a superficial approach to such outlined issues, the scope of observation was limited to the communes of the Małopolska Voivodeship. Such an approach also made it possible to take into account a longer period of observation of the surveyed communes (2010–2020). Research methods: Out of the total number of 179 communes existing in Małopolska, 11 urban communes (the whole group due to their limited number), 20 rural communes and 20 urban-rural communes were randomly selected for the study. The basic criterion for assessing the policy of municipalities in relation to local debt was the ratio of total debt per capita to total revenue per capita. This indicator allows to determine the level of debt burden on communes’ revenue. Next, the total impact of variables characterizing the budgetary policy of the commune was examined, such as: a) own revenue per capita, b) investment expenditure per capita, c) non-recoverable property expenditure per capita (mainly from the European Union), d) debt per capita, on selected indicators of the development of municipal infrastructure of the commune, affecting the quality of life of the commune’s inhabitants. Progress in the development of infrastructure improves the conditions for conducting business activity of private enterprises, including the location of new entities, which may result in an increase in the commune’s own revenue. The study used a multiple correlation coefficient, the value of which was calculated in each distinguished cluster of communes. The obtained results allowed to assess how the level of indebtedness of communes influenced the socio-economic development of these units. Main findings: The conducted analysis made it possible to determine the degree of restrictiveness carried out by the authorities of the analyzed municipalities of Małopolska. The level of the multiple correlation coefficient calculated for municipalities between the explanatory variables characterizing the budgetary policy of municipalities (investment expenditure per capita, debt per capita, non-refundable property expenditure per capita and the dependent variable own revenue per capita) proves a fairly strong relationship between the analyzed variables. On the other hand, in rural communes with a low restrictive budget policy (with a high debt ratio), the total impact of the indicated variables on the level of infrastructure development is generally stronger than in communes with a more disciplined budget policy (with a lower debt level). In the case of urban-rural communes with a low-restrictive budget policy (high debt ratio), the total impact of the analyzed variables on the level of infrastructure development in a commune is generally stronger than in communes with a more disciplined budget policy (with a lower level of debt).

Do local governments in Poland care about the physical activity of the local community? Health promotion activities targeting physical activity organized by local government units

Introduction. When it comes to physical activity, activities at the local government level are extremely important, including, among other things, investing in the development of recreational and sports infrastructure in municipalities and counties, as well as implementing and financing health programs aimed at promoting physical activity among the population. Also, activities at the central level, implemented by the ministries of education, health, or transportation, aiming to implement policies that encourage the public to move, have a significant impact on the level of physical activity among young people. Objective. The study aimed to assess the prevalence of implementation of public health tasks by local government units in Poland, with a particular focus on activities in the area of physical activity. Material and methods. The study was conducted from May 13, 2020, to October 31, 2021. (18 months) in electronic form. The research group consisted of 1,118 representatives of local government offices of two levels: municipal (962 offices; 91.9% of the total) and district (91 offices; 8.1% of the total). According to the state at the time of the survey (as of 01.01.2021), Poland is divided into 16 provinces, 314 counties 2,477 municipalities (302 urban including 66 cities with county rights, 652 urban-rural and 1,523 rural). The survey covered 41.5% of municipalities and 29% of districts in Poland. Results and conclusions. The vast majority of local governments declare that they undertake activities in the area of physical activity, and these activities are often undertaken in cooperation with other local governments. Local governments very rarely implement health policy programs that include interventions in the area of physical activity, and among the reasons for not implementing such activities they usually point to financial and staffing problems.

Obywatelska inicjatywa uchwałodawcza mieszkańców jednostek samorządu terytorialnego w Polsce

One of the consequences of the political changes in Poland after 1989 was granting citizens the right to initiate legal acts. It has activated society’s participation in public life and contributed to building a civil society. In 1994, a citizens’ constitutional initiative was established, and, in 1997, a citizens’ legislative initiative was undertaken. The aim of the study was to present the citizens’ initiative of resolution of the inhabitants of local government units in Poland. Originally, it functioned without a statutory basis and was established by the local government units themselves. This raised doubts as to its legitimacy, which was also reflected in the judgments of voivodeship administrative courts. The practice was in favor of its universal establishment, and it also became increasingly popular, especially in communes. In 2018, all local government laws were amended to grant the residents of all local government units in Poland the option of submitting a citizens’ initiative, and it is only up to their activity whether they will exercise this right.

From human rights to human wrongs. How local government can negatively influence the situation of an individual. The case of Polish LGBT ideology-free zones

ABSTRACT The article deals with the phenomena of LGBT ideology-free zones, zones created by almost a hundred units of local government in Poland, an EU member state. I argue in this piece that although the resolutions creating these zones were adopted by local government units in Poland, the primary responsibility for them should be attributed to the Polish Government. The article analyses how the government supports LGBT ideology-free zones, as they are with line with so-called culture wars conducted by government, and how the international community (including the European Union and Council of Europe) have reacted to them.

Impacts of COVID-19 on Energy Expenditures of Local Self-Government Units in Poland

Measures taken by the public administration to prevent the spread of the COVID-19 pandemic have led to drastic consequences for the economy. The full identification of its effects is hindered due to the delay in publishing the results of public statistics. The use of financial reports prepared by self-government authorities of all municipalities in Poland made it possible to obtain preemptive information in relation to the public statistics regarding the impact of COVID-19-related limitations on the energy expenditures incurred by local government units (LGUs), as well as an assessment of to what extent the LGUs had rationalized the energy consumption. By contrast, data from reports of energy companies made it possible to determine the impact of restrictions arising from the pandemic on the amount of energy sold and revenues from sales made by these companies. The analyses use indexes of the dynamics of changes in energy prices as well as indexes of the dynamics of changes in energy expenditures incurred by LGUs. Additionally, distributions of these indexes for the populations of municipalities are analyzed. To assess the effect of economic activity on energy expenditures incurred by LGUs, classification trees are utilized. It is established that the total production and sales of energy in Poland, in volume, in each quarter of 2020 were lower than in the corresponding period of the preceding year. However, as a result of an increase in energy prices by approximately 25%, the sales of electric power generating companies, in amounts, were higher in 2020 than in 2019. The increase in energy prices was also a cause of slightly increased total expenditures for purchasing energy in LGUs in Poland, which increased by 2.15% in 2020 compared to 2019. However, a substantial diversity in expenditure indexes was observed. That concerned both total expenditures and expenditures within individual sections of the budgets of municipalities.

Fiscal capacity of local government versus government expenditure, and its impact on eliminating interregional social inequalities in Poland

Social inequalities are a significant challenge in developing countries. Therefore, they should be treated as a leading priority in boosting socio-economic development. Such inequalities are a growing challenge for Poland. It is believed that social inequalities are behind Poland's relatively low position against other European countries in the Human Development Index ranking. Many factors influence social inequalities, one being the system of financing local government units. A critical area for considering social inequalities in the context of financial phenomena is the study of fiscal inequalities resulting from the implemented vertical division of public revenues among individual levels of public authority. The paper presents the results of research on the relationship between the fiscal capacity of local government units in Poland across voivodeships and the expenditure of government institutions, as well as the relationship of these expenses with social inequalities in voivodeships. To this end, six areas of social life were distinguished, for which the degree of inequality of transferred expenditure was determined using the Gini index. The method of the total order of objects was used to assess the impact of government institutions' expenditure on an individual's social situation across voivodeships. The conducted research showed both the weak dependence of government expenditure on individual units' fiscal capacity and its low effectiveness in eliminating inter-voivodeship social inequalities.

Podstawy prawne nawiązywania i prowadzenia współpracy międzynarodowej przez jednostki samorządu terytorialnego w Polsce

Reactiving the local government in Poland gave an opportunity to increase the activity of local communities in the international area. The adoption of legal solutions guaranteed the international activity of local government untis through standardized procedures, defined goals and directions of action. A specific suplement are signed international agreements and agreements on cross-border and international cooperation, which are anchored in international treaties. The legal basis for international cooperation of local government units was defined in the Constitution of the Republic of Poland of April 2, 1997. The main aim of the article was to define the possibilities of international cooperation of local government units in Poland. European documents supporting international cooperation of territorial units were identified. In addition, Polish legal conditions were identified in the scope of concluding cooperation agreements and belonging to international associations.

“Polish Deal” and financial autonomy of communes in Poland

Purpose – The article aims to present the main changes in the financing of municipalities in Poland resulting from the implemented “Polish Deal” and “Polish Deal 2.0” programs and to assess the consequences of their introduction for the financial autonomy of municipalities. Research method – The article will use methods typical of social sciences, i.e. the method of empirical cognition, in particular observation, comparison, and measurement. The authors will compare the amount of loss of revenue of municipalities resulting from the reduction of their revenue from share in PIT with the amount of “compensation” in the form of a development part of the general subsidy and will assess their impact on the financial autonomy of municipalities. Results – A significant loss of own revenue from the share of municipalities in PIT is to be compensated by revenue under the development part of the general subsidy. However, even the cumulative equalised compensation, which is unlikely to occur, will lead to a reduction in the financial autonomy of municipalities. The proposed construction of the development part of the subsidy will favour units with funds for the implementation of property expenditures, and at the same time, the upper limits of its allocation will restrict the acquisition of funds by the largest units in terms of investment potential. Although shares in taxes constituting central budget revenue are not a source of revenue that clearly has a positive impact on the financial autonomy of municipalities, their replacement with an additional part of the general subsidy will contribute to further limitiations of this autonomy, which should be the foundation of the local government. Originality/value/implications/recommendations – It seems necessary to undertake a broad discussion on the reconstruction of the system of financing municipalities and other local government units in Poland. The system does not currently provide an appropriate revenue structure for the entities and does not favour the sustentation of one of the basic principles of operation – financial autonomy.

Financing of Immunization Programs by Local Government Units in Poland as an Element of Health Policy.

Introduction: The scope and schedule of immunization in Poland is regulated by the Immunization Programme prepared and announced by the State Sanitary Inspector. There are two kinds of vaccines: compulsory vaccines, financed by the state budget at the disposal of the Minister of Health, and vaccines recommended by the central health authorities but financed by local governments within health policy programmes. Compulsory vaccines cover people up to 19 years of age and individuals at higher risk of infections. The public health programmes organized and financed by local governments play an important role in infectious disease control in the country. Objective: The objective of this study is to analyse health policy programmes including immunization programmes, which were developed, implemented and financed by local government units of all levels in Poland between 2016 and 2019. Material and Methods: This analysis covers data compiled by voivodes and submitted to the Minister of Health as annual information on public health tasks carried out by local government units. From the aggregate information, data on all health policy programmes conducted by individual local government units between 2016 and 2019, including immunization, were extracted and analysed. The data were obtained pursuant to the provisions of the act on access to public information. Results: In the analysed period, local government units implemented a total of 1737 health policy programmes that financed the purchase of vaccines, qualification tests for immunization and carrying out immunization by authorized medical entities. Among the vast majority of programmes, promotional activities were also implemented. Conclusions: In Poland, local governments are deeply engaged in the immunization of their citizens by organizing and financing specific health care programmes. These programmes are an essential addition to the state financial resources in infectious disease control. This engagement expresses local government maturity regarding the health needs of the population and public health measures. Communes are the most engaged units among all levels of local governments. It is probably due to close mutual communication between the people and local governments. The growing awareness of the important role of HPV immunization in the prevention of cervical cancer among local government units is reflected in the increase in the number of girls vaccinated against HPV and the increase in financial resources allocated for primary HPV prevention. The decrease in the number of people vaccinated against pneumococci may result from including pneumococcal vaccines in the compulsory immunization schedule.

FINANCIAL DESTABILISATION OF POLISH LOCAL GOVERNMENT UNITS

The aim of the study is to indicate the causes destabilising the financial situation of local government units in Poland. Their identification and subsequent verification will allow a diagnosis to be made as to whether it is possible to bring about a stabilisation of the financial situation of these units within a more defined period of time.

Local government website usability on mobile devices: test results and recommendations

PurposeThe range of official business that can be handled online has grown in the recent decade. In many cases, e-services are a must. At the same time, the economic impact and social importance of mobile technology have increased. Mobile devices are becoming more and more popular, and their applications diversify. It comes as no surprise that mobile users expect e-services and official information to be available through this channel. The purpose of this paper is to identify problems (difficulties) occurring when browsing websites of local government units (LGU) on mobile devices.Design/methodology/approachThe comfort of website browsing depends mostly on the development technique, and the way content is published. Responsive websites are much easier to view on mobile devices than “static” ones. The study involves 400 websites of LGU in Poland. The websites were subjected to quantitative and qualitative analyses with selected techniques and computer tools.FindingsThe set of 400 websites contained 119 (29.75%) that were not responsive. It exhibited a substantial potential for the optimisation of websites for mobile devices. The study revealed the most common usability failures such as distorted images, “scattered icons”, partial responsiveness and bothersome messages in pop-ups.Originality/valueThe research identified the most widespread problems with the tested websites. The study yielded recommendations for local governments, which may be useful when managing content, upgrading the website or replacing it with a new one.

Liabilities of Local Government Units in Poland: Identification and Analysis of Diversification Factors

Purpose: The article aims to identify the factors that influence the levels of debt in Polish local governments. Specifically, we look at the structure of local units' revenue and expenditure and try to determine which of the characteristics have a significant impact on debt levels. Design/Methodology/Approach: We divide our analysis into three types of municipalities, urban, rural, and urban-rural municipalities. We find that each of this type of municipality has different determinants of debt level. Findings: This article provides a solid recommendation for researchers and policy makers to carefully derive conclusions from analyses made on the total population of local units, as their heterogeneity may significantly impact the research results. Therefore, policy recommendations and actions should not be homogeneous across all types of local governments. Practical Implications: The article identifies income factors of local budgets that are statistically significant and influence positively or negatively the size of the public debt of local government units. Practical aspect of the paper means that results can be used to manage local government units or assess their stability by external agencies. Originality/Value: The obtained results are in line with the previous research results and extend the knowledge in the stability and indebtedness of local government units. The study carried out allows to extend this knowledge and proves that the indebtedness of local government units is also affected by the structure of income of these units.

Samodzielność dochodowa jednostek samorządu terytorialnego – aspekty teoretyczne

The article provides an analysis of the essence, scope and basic determinants of the revenue autonomy of local government units in Poland. The considerations are theoretical, based on a critical review of the relevant literature and on the analysis of the most important legal acts determining the Polish legal and financial system of local government. What is worth emphasizing is that autonomy is the paramount value of local government. In accordance with Polish constitutional law, local government bodies participate in the exercise of public authority, perform public tasks in their own name and under their own responsibility, and require autonomy that is subject to judicial protection. The autonomy of local government units is a complex and multifaceted issue. It can and should be considered with regard to legal, organizational, political, property, economic and financial aspects. Financial autonomy, especially in terms of revenues, plays a significant role in activities and development prospects of local government units.

Financial Condition of Local Government in Poland vs StructuralReforms of Municipal Government in Scandinavian States

The authors have undertaken an analysis of the phenomenon of debt of local government units in Poland. It is a dynamic phenomenon, which affects vast majority of municipalities and districts. A barrier to debt expansion has been established in the form of the Individual Debt Index (IOI), which has been in place since 2014 and its new elements entered into force on 1 January 2020. The structure of the index is intended to allow regional accounting chambers (RIO) to control the process and prevent its progression. The authors indicate, however, that the main problem for local self-government units is insufficient own income, which forces them to increase the pool of funds transferred from the central budget to self-governments in the form of grants and subventions and to look for various forms of loans for their activities. Using the experience of the Scandinavian countries, the authors propose to start territorial and resource consolidation reforms of small local government units – municipalities and districts. The aim is to facilitate better use of endogenous resources of territorial self-government units and use of economies of scale related to local economy and social resources. This should result, as in Scandinavia, in the development of public entrepreneurship, higher social efficiency and effectiveness, and stabilisation of the income of individual units. After more than 20 years of operation, small local government units in Poland have become structurally and functionally obsolete and do not guarantee modern development of local communities.

Bases of International Cooperation of Local Governments

At the turn of the 21st century, we witnessed a civilisational change that resulted in decentralisation and deconcentration of power. As a result, international cooperation between local authorities has increased. This article is to indicate the legal basis for international local government activities, forms of cooperation and their impact on regional development. The legal bases for this cooperation can be classified as follows: 1. Sources of public international law, 2. EU Community law, 3. Sources of national law. Having this in mind, the article will discuss the selected legal bases for international self-government activity in Europe, starting with the acquis of the Council of Europe, then moving on to the activities of the European Union. Finally, an analysis of forms of international cooperation of local government units in Poland are going to be presented. These considerations are largely of a theoretical nature, based in particular on jurisprudential analysis.