Since the announcement of the Sustainable Development Goals (SDGs), the need for localization of SDGs has been emphasized. In this context, sustainable rural development is still a relatively undescribed area in the context of using the participatory budget as a tool to implement SDGs. Few countries have introduced legal regulations in practice, enabling the creation of participatory budgets (especially in rural areas), so a multifaceted analysis of a decade of Poland's experience may provide important guidelines for countries considering introducing such solutions, which we consider to be the main purpose of this study. This is the first study covering all communes where participatory budgets (Solecki Fund—FS) were created in Poland during the 2010–2018 period (up to 60% of all), covering both the analysis of the process of creating FSs, the directions of spending and the scale of spending (including regional differentiation), as well as legal regulations and the consequences of including central government support in this mechanism. On the basis of the research, it can be observed that, despite the small scale of FS spending, the number of municipalities using this form of citizen participation is increasing. At the same time, there is significant variation between regions, which indicates the flexibility of the FSs in adapting to the needs reported by residents. The analysed directions of expenditure indicate that the FSs are in line with the SDG objectives related to the improvement of residents' quality of life. It can be concluded that, despite the existing legal regulations, the introduction of the Solecki Fund undoubtedly depends on the political will of the local government's legislative authorities and the willingness of residents to participate in decisions on spending directions.
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