The formalization of state authorities and institutions in charge of control of healthcare, including local government bodies, as adopted in the Polish legal system, takes into account the praxeological requirements regarding both structures (such as flexibility, harmonization of objectives, information mobility), and goals (adequate degree of generality, clarity, comprehensibility, feasibility and availability). Local government units are also equipped with the necessary authorizations and proprietary competences enabling them to effectively influence the financial governance of independent public healthcare institutions. One should also pay particular attention to supervisory and auditing powers of local governments, which allow regular monitoring of the financial situation of healthcare institutions, as well as efficient prevention and elimination of organizational and financial problems, also in situations when the quality of medical services is not satisfactory for patients.