EN
Small municipalities, rural and urban, constitute a quarter of the total number of municipalities in Poland, and they are inhabited by about 6 percent of the inhabitants of the country. Similarly to larger units, they have a broad range of competencies, comprising their own tasks – aimed at satisfying the collective needs of the community, as well as commissioned tasks – related to the government administration, including the organisation, preparation and holding elections and referendums. Irrespectively of their size, all municipalities are obliged to realise public tasks. For NIK, the inspiration for this audit have been the analyses which show that small municipalities deal with numerous problems affecting their development opportunities and, consequently, affecting the lives of their inhabitants.