Zarządzanie cmentarzami komunalnymi – przestrzeganie ustawy o cmentarzach i chowaniu zmarłych

The basic legal act that regulates the management of cemeteries is the Act of 31 January 1959 on cemeteries and burial of the dead, which sets forth that the maintenance and management of municipal cemeteries lies with the respective mayors or governors of the towns and cities where cemeteries are located. NIK auditors examined whether self-governments met their duties in this respect. The detailed audit objectives comprised the evaluation of the regularity of the organisation of tasks related to management and maintenance of municipal cemeteries, the regularity of setting, collecting and accounting for payments for graves, and the regularity of expenditures related to cemeteries maintenance.