Abstract

The article provides a review of laws and doctrinal views concerning the duty to ensure sufficient funding for public contracts, especially for construction works, basing on the result of inspection of local government entities in Łódzkie Voivodship. Officially planned funding is verified by proper estimation of contract value based on exhaustive description of its object, which also protects the contracting entity against exploitation (by entitling it to cancel the tender procedure) or against negative consequences of award at a grossly low price (dumping tenders should be rejected). Meanwhile, inspection results as well as simple observation of the practice reveal overly numerous cases of starting a public procurement procedure without ensuring sufficient funding, or even without proper evaluation of the object of procurement. Concern is also aroused by cases of negligence in adjusting the amount of planned expenditure. Hence, cases of official liability for the breach of public finance discipline are very numerous in practice.