SKUTECZNOŚĆ NADZORU NAD WYKORZYSTANIEM MAJĄTKU SPÓŁEK KOMUNALNYCH W POLSCE

The article focuses on the issues of supervision over the disbursement of assets of municipal companies under Polish law. The authors discussed basic issues related to the system of municipal companies and presented the results of the research consisting in collecting and analyzing the reports of the Supreme Audit Office on the functioning of Polish municipal companies. Three categories of irregularities related to the supervision of the use of the property of municipal companies were distinguished: in the field of providing financial support to municipal companies, in the field of compliance with statutory restrictions on conducting business activity by municipal companies, and in the field of exercising ownership supervision over these companies. De lege ferenda conclusions were also offered in the scope of legal provisions requiring amendment due to too much freedom of interpretation.