The Central Statistical Office presents publication Financial Economy of Local Government Units 2012 on local governments budget outturn of different administrative levels. The publication presents general budgetary rules for local governments and underlines systemic and legal changes that have been introduced during the analyzed period. In following parts there is also quoted important factual and numeric information on the outturn of the local government budgets of different administrative levels, i.e. gminas, cities with powiat status, powiats and voivodships in 2012.