Poviats constitute the second tier of local self-gevernment. There are 308 poviats (couty-level governments) and 65 urban gminas (larger towns) endowed with poviat rights (by assuming poviat functions, poviat infrastructure, and poviat budget authority).
 
      The poviat self-government is responsible forr local issues which, due to the subsidiarity and proportionality principles, cannot be ascribed to gminas. Poviats are large enough to mainain efficiently many of the everybody institutions of public life, such as secondary schools, general hospitals, as well as poviat police and fire stations, sanitary insectorates and tax offices. And they are small enough - on average 80-100 thousand inhabitants - to place the administration and the control over these institutions in the citizens that they serve.
 
      The poviat has also been made small enough to encourage citizens to take an active role in local electoral politics; and large enough to utilise citizens' public involvement on a broader scale taking advantage of non-governmental organisations and other forms of civic activity.
 
      Unlike the gmina, whiich is responsible for all matters that have not been explicitly assigned to the other levels of government, the poviat implements only those tasks that have been clearly defined for it in the law. Thus, there is no dependence between the poviat and gmina: each of them execute separately defined public tasks and responsibilities.
 
The poviat:

1. Is a community of citizens living in a given area.
   
2. Has a legal identity that is separate from that of the state and gminnas.
   
3. Performs public tasks on its own behalf and responsility.
   
4. Owns fixed assets and controls revenues whose value is commensurate with its tasks.

1. Running secondary education (i.e. post-elementary schools, vocational and special schools).
   
2. General responsibility for the operation of the public health service institutions (financed form the Health Funds).
   
3. Organising and providing those social welfare services that extended beyond gminas' boundaries, as well as the implementation of other forms of social welfare (family centres and social care houses).
   
4. Running tutelary and educational facilities, including orphanages.
   
5. Counteracting unemployment.
   
6. Supporrting the disabled.
   
7. Maintaining public order and collective security, including the maintenance of police and fire station admministration as well as flood and fire prevention and the management of emergencies and natural disasters.
   
8. Supporting cultural institutions whose activities expand beyond the gminas' boundaries; preservation of cultural assets.
   
9. Constructing and maintaining poviat roads.
   
10. Building supervision, as well as the land and building registry and exchange of land, water management and environmental protection issues.
    
11. Protecting consumer rights.
    
12. Maintenance of poviat facilities and public utilities.
    
13. Promoting the poviat.