The aim of the study is presenting financial situation of local government units in Warmińsko-Mazurskie Voivodship. The publication presents revenue, expenditure and financial result of budgets: voivodship government, powiats, cities with powiat status and gminas.

The study enables to learn volume and structure of revenue and expenditure of local government units. The more important features characterizing budgets were compared to the country rates, and selected data were presented also for previous years.

The elaboration consists of executive summary, analysis, the tabular part and methodological notes. It was enriched with charts and maps that illustrating the most important phenomena and processes enable comparisons between voivodships, powiats and gminas.