“…Furthermore, the issue of efficiency of public expenditure is pointed out as one of the main areas of theoretical deliberations and practical search related to public expenditure (Patrzałek, 2010, p. 233). However, the matter of practical measurement of efficiency of public expenditure has appeared in relatively few elaborations (Guziejewska, 2008;Jastrzębska, 2016), whilst only some of them (Kaczyńska, 2016;Karbownik & Kula, 2009;Olejniczak, 2018;Sekuła & Julkowski, 2015), made an attempt to use the nonparametric methods, Data Envelopment Analysis (DEA), in order to assess the relative efficiency of actions of local governments. In addition, there is a noticeable increase in interest in using the DEA method in assessing the efficiency of local government operations in many countries (Bostan, Onofrei, Popescu, Lupu, & Firtescu, 2018;Carcaba, Gonzalez, Ventura, & Arrondo, 2017;da Cruz & Marques, 2014;da Silva Nogueira, Saraiva, Silva, & Baptista Ribeiro, 2018;D'Inverno, Carosi, & Ravagli, 2018;Narbon-Perpina, Balaguer-Coll, & Tortosa-Ausina, 2019;Soko & Zoric, 2018).…”