The NIK Branch in Poznań checked how effectively 9 sports and recreation facilities in Wielkopolska Province were used. Nearly all of them generated more and more financial losses. The main reason was improper management exercised by employees of city and municipal budget units. However, they were not properly prepared, experienced or motivated to improve financial results. The local governments, instead of demanding remedy actions, granted subsequent subsidies and covered growing losses. The principals of only two managing authorities looked for possibilities of extending the programme offer and making their activity more profitable. NIK positively evaluated their efforts. The heads of other units did not see any need to develop marketing strategies, essential for reasonable asset management.
The most significant irregularities occurred in the management of three facilities. NIK negatively evaluated both the managing authorities and the local governments that did not do anything about the negligence and failed to prevent the loss of money.