The study contains information on revenue and expenditure of budgets of gminas, powiats and cities with powiat status, as well as revenue and expenditure of voivodship self-government.

The main part of this publication are portraits of the 136 local government units of warmińsko-mazurskie voivodship. They present data on the size and structure of budgets, revenue sources and directions of expenditure incurred by individual government entities. The presentation of data allows to observe a considerable diversity in the structure and level of revenue and expenditure arising from different tasks performed at different levels of local government. The elaboration also includes aggregated data for individual levels of government units presented against the background of the country. Data aggregated for warmińsko-mazurskie voivodship are included in the retrospection for years 2013-2016. Tables are supplemented by maps presenting the diversity of entities in terms of revenue and expenditure per capita.