Control of the spending of educational subsidies for non-public schools by the registering authority

The aim of the article was to analyze legal regulations regarding co-financing of non-public schools in the form of educational subsidies. This funding can never be full, only partial. Collecting subsidies involves controlling the settlement and spending of these funds. For this reason, the governing body of a local government unit is entitled to create a control system that allows for full verification of the use of the subsidy by its beneficiaries. The competences of the inspectors include both the right to enter the school’s premises and access to its organizational and financial documentation as well as documentation of the course of teaching in connection with the subsidy provided. Such broad powers ensure effective control. If it is found that the subsidy has been used contrary to its intended purpose, or has been collected unduly or excessively, the subsidy authority, by way of a decision, determines the amount of the subsidy to be returned to the budget of the local government unit together with interest.