An attempt to classify the municipalities of the Warmia-Mazury region from the point of view of their financial condition

Abstract

This article is an attempt to classify the municipalities (gminas) of Warmia and Mazury from the point of view of their financial condition. The research was carried out in years 2010-2014, and covered all the municipalities of the region. To achieve the purpose a method of group k-means was used. Four budget indicators proposed by the Ministry of Finance were hallmarks of local budgets used in the research. As a result of the classification, five groups of municipalities were identified and characterised by their budgetary situation. Next a ranking of the groups of municipalities was made. The groups of municipalities were also profiled with regard to their legal status and geographical location. The studies have shown that in the analysed period,
only 57 of the 116 municipalities of the Warmia-Mazury enjoyed a relatively good financial condition. Other municipalities received a low evaluation of the budget and have been classified into three other groups of municipalities.