“…To maintain the logic of the research process and the comparability of data, the input data used in the calculations come from the Local Data Bank of the Central Statistical Office, Regional Accounting Chambers, and from financial data derived from the budget reports of all the voivodeships for the years 2017-2020. The research period was divided into two parts, before and during the pandemic [66,67], enabling on the one side, to analyze of data from the years preceding the pandemic, which provides a baseline, and on the other side, the cyclical nature of the publication of data by the Polish Central Statistical Office (many months after the end of the year) makes 2020, the last complete data, covering the pandemic period. To ensure comparability of the analyzed data, they were expressed in relative terms (the source data which were expressed on the 'per capita' basis were left unchanged, whereas the remaining data were recalculated per 10,000 population, which was determined by the volume and clarity of received results).…”