Abstract:

The article is devoted to the measurement of efficiency of overall expenditures. The purpose of the study is to evaluate the efficiency of use of budget resources by local government units in the context of fostering quality of life. The subject of the study is 65 Polish cities with county rights. Calculations were carried out using Data Envelopment Analysis (DEA). The results of analysis confirm the two research hypotheses: the efficiency of use of budget resources is greater in cities with larger populations, and the efficiency of use of budget resources is greater in cities with lower overall per capita expenditures.