In Poland, the education system is decentralized, with local governments having a significant role in the managing and financing of primary education. Poland’s education system is highly efficient, with students’ learning outcomes ranking among the top in the EU. Recent findings indicate that the pandemic and the reduction in mandatory general education in 2016 have resulted in significant learning losses. Furthermore, although Poland is still one of the top-performing countries in the EU when it comes to education, the latest PIRLS 2021 results show a noteworthy decline in achievement, and teacher job satisfaction is the lowest among the participating nations. There are significant differences in educational spending among the types of gminas. There appears to be no correlation between student learning outcomes and expenditures or cost-related factors, according to regression analyses conducted using cross-sectional and panel data. Gminas play a crucial role in the managing and financing of Poland’s school system, but their responsibilities may require some reevaluation. The gminas have the potential to play a more active role in shaping expenditures, particularly in the realm of school education. Gminas face challenges in improving student outcomes and making efficient use of financial resources.