The ranking was conducted based on the Ministry of Finance database and consisted of two stages. The first stage identified municipalities that managed their finances best between 2001 and 2004 while also investing the most during that period. The second stage assessed residents' quality of life and the way the local government was managed. Four hundred municipalities and cities qualified for this stage.
The municipalities and cities were assessed by an independent panel consisting of representatives of institutions and groups associated with local government. Rzeczpospolita also consulted the Ministry of Finance and the Ministry of the Interior and Administration, as well as regional chambers of audit.
According to Rzeczpospolita, the ranking showcases the best-managed cities and municipalities in Poland and recognizes local governments that do the most to support development and improve residents' quality of life.