Expenditure autonomy of local government is a part of its financial autonomy. Contrary to revenue autonomy, it is more complicated and less transparent; separating from all expenditures those which fully depend on local decisions seems to be impossible. The presented analysis covered all gminas of Swietokrzyskie voivodeship, except of Kielce being an urban gmina and a poviat, i.e. 4 urban, 71 rural and 26 mixed. Selection of the analyzed cases as well as omitting the town of Kielce was imposed by data published in the Regional Data Bank of the Polish Central Statistical Office.
The article presents methodical approach to assess the financial sustainability of the budget which determines the type of financial sustainability in short-term and long-term periods and improves the quality of evaluation of local budget sustainability. The ideas of assessing long-term and short-term financial sustainability on the example of indexes of local budget of Alexandria are worked out in the article.
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