Realizacja zasady prawidłowego i rzetelnego obrazu sytuacji majątkowej gminy przez inwentaryzację

Abstract

The aim of the article is an attempt to highlight important, specific aspects of municipal inventories. At the same time, it was decided to summarise objections regarding stocktaking identified by regional chambers of audit, whose main duty is to supervise and control the financial management of local government units. The following research hypothesis was formulated: The inventory in the commune is still burdened with a number of defects and does not ensure the determination of the state of municipal assets in accordance with the actual state and available documentation. The authors analysed the audit reports of the regional chambers of audit. On the basis of collected empirical material and their own practical experience, they indicated solutions that could improve the quality of inventory and make it easier to carry out, as well as the limitations of performing reliable inventories in municipalities. At least part of the solutions that were suggested can also be applied by other entities.