The elaboration consists of an analytical part and a table part. The analytical commentary contains the description of the financial situation of local government units of the Voivodship with charts and maps illustrating this situation. The tables present budgets, their structure, and differences between them stemming from the differences of the tasks carried out by local government units at different levels.

Data presented in the publication concern local government units from Podlaskie Voivodship whereas certain information and indices have been presented against the background of the country. Data presented in the publication concern 2023 but t o p rovide a m ore c omplete v iew o f p ublic f inances i n t he r egion, b asic information has been presented together with the results from 2005–2022.