Another type of conclusions can be drawn from the analysis of the ratio of own revenues and income in terms of the differences in predominantly urban and rural areas. This report does not find substantive changes in urban areas, remaining relatively constant throughout the period (2010-2012). The same cannot be said about the countryside, especially one located near urban areas. In this case report has noted a negative trend which reinforces dependency of ATU in rural areas to higher administrative levels or to more developed urban area.