Gmina level self-governments were restored in 1990, after a 40-year hiatus. In line within the principles of subsidiarity and decentration, gminas from the basic and most important level of public administration. It is here that the most important collective needs of local communities are met. Gminas run nurseries, kindergartens, elementary schools, libraries and cultural centres and maintain local roads. They also share responsibility for maintaining public order (using gmina and city guards for this purpose) and environmental protection within their jurisdiction.
 
      There are 2.489 gminas in Poland. Their democratically elected councils name management Boards which constutive powers. Rural gminas are headed by voits, rural gminas with townships and urban gminas by mayors, and large cities are governed by presidents. An average Polish gmina has 10-15 thousand inhabitants: rural gminas averaging 3 thousand inhibitants and the largest urban gminas having populations of several hundred thousand inhabitants.
 
Gminas continue to:
 
1. Be the primary and most fundamental community of citizens inhabiting a given area.
2. Perform public task on their own behalf and responsibility.
3. have legal identities and independent budgets, the independence of witch is subject to judicial protection.
4. Own fixed assets and control funds whose value is commensurate with their tasks.
 
      A general responsibility clause providers that gminas are responsible for all public matters of local significance that have not been reserved by law for other entities and authorities. Gminas' own tasks focus on meeting the collective needs of communities for public services.
 
In particular, gminas are responsible for:

1. Land management and planning, zoning and local environmental protection.
   
2. Local roads, bridges, streets and squares.
   
3. Water mains, sewage systems, municipal sewage disposal and treatment.
   
4. Maintenance of cleanliness and order, as well as of landfills and solid waste disposal.
   
5. Electricity and heat supply.
   
6. Local public transport.
   
7. Primary health care services.
   
8. Municipal housing.
   
9. Education (kindergartens, elementary schools).
   
10. Promotion of culture and sport.
    
11. Public markets and fairs.
    
12. Public order and fire protection.
    
13. Social welfare.
    
14. Maintenance of gmina buildings and public facilities, as well as administrative buildings.

      Gminas also perform tasks delegated to them by the central government and state administration and which remain under state supervision. These responsibilities may be placed on gminas by law or through voluntary agreements with state agencies. Gminas are assured by law of the funds necessary to carry out these delegated tasks.
 
      The functioning of gminas since 1990 has been a great and unquestionable succes of Poland's structural transformations. The new reform will in no way reduce the significance of gminas; not only will gminas' powers not be diminished but they will be given additional resources for such functions as environmental protection. Changes in the tax system also increase their financial independence.