Participatory budgeting is a citizens’ participation in local governance. The core aspect of participation is the dialogue between local authorities and citizens concerning the redistribution of public resources, although redistribution or allocation is just one of the functions, that local government budgets provide. Participatory budgeting has been implemented in Poland last years. They are usually analyzed as case studies. In the presented analysis other approach is taken. The focus was not so much on the implementation itself, but on the comparison of local governments in the Wielkopolska region, which implemented against those which did not. The questions of the study concerned: (1) whether there was a significant difference in the wea...