Świadczenie pomocy osobom starszym przez gminy i powiaty –rozwiązywanie problemów społecznych

In his article, the author discusses the findings of the audits conducted by NIK in seven poviats (Polish local self-government units) managing social welfare homes, in six social welfare centres (OPS) and in 13 social welfare homes (DPS). In poviats, the audit covered the financing of DPS and supervision of them, while in OPS – the availability of statutory forms of assistance to older people were audited, as well as the regularity of assistance services provided at the place of residence, and of sending persons to DPS. The audit covered the years 2012-2014, while in order to define the trends observed, the statistical data of 2011 were used.