EN
The kindergartens audited by NIK, both state and private, provided appropriate conditions for children’s preparing for learning at primary schools. The kindergartens audited had qualified staff, proper teaching materials and equipment. Although some kindergartens have limited the number of optional classes, NIK observes first positive results of the governmental programme called Kindergarten for a Penny (Polish: Przedszkole za złotówkę) – a significant decrease in payments for kindergartens that parents make. Moreover, since September 2013, municipalities have had at their disposal an additional source of financing for fulfilling their tasks related to kindergarten education, in the form of an earmarked subsidy from the state budget.