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Objectives The aim of the article is to present the results of research on the place and role of management goals used since 2016 in the management processes of municipal companies in Poland. The authors devoted significant attention to economic and social goals, in particular to the analysis of the importance of these goals in companies. Material and methods The basic research method was the analysis of documents - the content of resolutions of entities authorized to exercise shareholding rights. In total, the content of resolutions adopted each year in 124 companies in 2017-2023 was examined. Results The results indicate the dominance of economic goals and the decreasing share of social goals among management goals. Conclusions The conclusions are not positive, considering that these companies operate in the public utility sector. The reasons for this phenomenon are partly due to the unfortunate provisions of the act and long-standing habits; in fact, they are more complex and multi-faceted. What is particularly disturbing is that profit, previously used mainly as an economic measure, has become, in the light of legal regulations and economic practice, the purpose of business, which may translate directly into the prices of municipal companies' services for residents and local entrepreneurs. In turn, the decreasing share of social goals may include, among others: reduce employee involvement and their efficient and effective cooperation based on trust.

The gloss refers to the possibility of audits of municipal commercial law companies by audit committees. Commercial law companies whose sole owner is a municipality are entities of a special nature, since the primary purpose of their establishment (creation) is to carry out specific tasks of the municipality, as opposed to generating profit. Therefore, with respect to these companies, the provisions of the Act on municipal-level local government are not specific in relation to the provisions of the Commercial Companies Code. This does not justify audit powers of municipal councils over such companies. Companies whose sole owner is a municipality undoubtedly do not fall within the definition of “municipal organizational units,” as they have a legal personality that is separate from the municipality or commune. The court also forgot that the use of conclusions from the weaker to the stronger and of analogy is not acceptable, because Art. 18a of the Act on municipal-level self-government concerns the powers of audit committees and Art. 24(2) refers to the powers of a single councilor. At this point in time, it is not acceptable to apply the so-called a minori ad maius inference and to assume the position that if a single councilor can conduct an audit, then it is all the more true that an audit can be conducted by a municipal council through an audit committee. Such actions would also be contrary to the principle of legalism expressed in Article 7 of the Polish Constitution. Keywords: audit committee, municipal council, municipal companies, audit, audit powers

The gloss refers to the possibility of audits of municipal commercial law companies by audit committees. The commercial law companies whose sole owner is a municipality are entities of a special nature, since the primary purpose of their establishment (creation) is to carry out specific tasks of the municipality, as opposed to generating profit. Therefore, with respect to these companies, the provisions of the Act on municipal-level local government are not specific in relation to the provisions of the Commercial Companies Code. This does not justify audit powers of municipal councils over such companies. Companies whose sole owner is a municipality undoubtedly do not fall within the definition of "municipal organizational units," as they have a legal personality that is separate from the municipality or commune. The court also forgot that the use of conclusions from the weaker to the stronger and of analogy is not acceptable, because Art. 18a of the Act on municipal-level selfgovernment concerns the powers of audit committees and Art. 24(2) refers to the powers of a single councilor. At this point in time, it is not acceptable to apply the so-called a minori ad maius inference and to assume the position that if a single councilor can conduct an audit, then it is all the more true that an audit can be conducted by a municipal council through an audit committee. Such actions would also be contrary to the principle of legalism expressed in Article 7 of the Polish Constitution. [ABSTRACT FROM AUTHOR]