Beginning from administrative reform conducted in 1999 three levels of local government function in Poland. Municipalities, counties and provinces, among many other tasks, are responsible for broad range of activities in the field of health care. They are founders of majority of the public health care units, are responsible for creation of the local and regional health policy as well as provision of diverse health promotion and disease prevention services. Expenditures of the local government units on the health care’s activities are diverse not only among different levels, but also among different units from the same government’s tier. They spend from about 1% (municipalities) to even 10% (provinces) of their total expenditures on the activities in the field of health care. Majority of this expenses relate to financing of the health care providers for which local government units are founder institutions. It is general rule in the case of provinces and counties, however when assessing municipalities’ budgets, majority of expenses are appropriated for health promotion activities (alcoholism and drug addiction prevention).

Beginning from administrative reform conducted in 1999 three levels of local government function in Poland. Municipalities, counties and provinces, among many other tasks, are responsible for broad range of activities in the field of health care. They are founders of majority of the public health care units, are responsible for creation of the local and regional health policy as well as provision of diverse health promotion and disease prevention services. Expenditures of the local government units on the health care’s activities are diverse not only among different levels, but also among different units from the same government’s tier. They spend from about 1% (municipalities) to even 10% (provinces) of their total expenditures on the activities in the field of health care. Majority of this expenses relate to financing of the health care providers for which local government units are founder institutions. It is general rule in the case of provinces and counties, however when assessing municipalities’ budgets, majority of expenses are appropriated for health promotion activities (alcoholism and drug addiction prevention).