Entities of the national economy entered in the REGON register - Communal organizational units by PKD 2004: section K

Gmina, powiat, voivodship organizational unit - a unit created by a gmina, powiat, voivodship self-government body for the implementation of its own, commissioned or entrusted public tasks. These are organizational units without legal personality, i.e.: budgetary units (including, for example, gmina offices), budgetary establishments.