Polish municipal asset register (rejestr majątku gminy): audit-ready essentials

Every Polish gmina (municipality) must keep a public asset register — an inventory of fixed assets, equipment and intangibles. It is required by the Polish Accounting Act (art. 26 on inventorisation), the Ministry of Finance regulation of 5 July 2010 on special accounting rules for local government units, and — indirectly — by every audit from the Regional Audit Chamber (RIO), which has been paying more attention to municipal assets in recent years.

This article is written for gmina treasurers, budgetary unit heads, school principals and public-sector accountants who maintain the register or are about to start. We break down the legal requirements, show the 12 minimum register fields, list 8 common findings from RIO audits, and describe the PDF format that passes the annual review without follow-up questions.

The three documents to know

**Polish Accounting Act, art. 26** — mandates inventorisation. Physical count on the balance date (31 December), at least once every 4 years for fixed assets, with confirmation from documentation for hard-to-count items.

**MF regulation on JST accounting** — defines the chart of accounts (011 Fixed assets, 013 Other fixed assets, 020 Intangibles) and requires analytical records (a register per item) with a minimum set of fields.

**Internal ordinance from the mayor** — every gmina must have its own written procedure covering the inventorisation committee, schedule, forms, and how to handle discrepancies. RIO often asks about this first.

12 minimum register fields expected by RIO

Additional fields RIO does not require but that make audits smoother: date and document of disposal (retired assets stay in the register with status), manufacturer serial number, warranty end, number of the last inventorisation protocol that confirmed the asset.

8 common RIO findings

PDF format for the annual financial statement

The annual financial statement includes a balance sheet with fixed asset values grouped by KŚT. Attachments cover: full asset register with initial value + accumulated depreciation + net book value per item; annual depreciation schedule; annual movement register (purchases, disposals, transfers); signed inventorisation committee protocol. All four must reconcile — if the register shows 47 items and the balance sheet sums to 46, RIO will note the inconsistency.

How [Asseto](/for/municipal) handles the gmina register

Asseto captures all 12 required fields as first-class data. KŚT classification with dropdown suggestions (per the 2016 KŚT regulation). Automatic annual depreciation computation. Multi-location by design — schools, offices, vehicles as separate locations with a consolidated view for the treasurer.

PDF exports in the format RIO expects: register per item, annual depreciation schedule, annual movement register — three documents reconciled from a single database.

Roles: treasurer = full access; unit heads = view and edit their unit only; RIO auditor = read-only (optional). Change audit log per user and date — automatic, no configuration.

NIP invoicing with MPP for public procurement compatibility (the Business plan fits under the 130,000 PLN no-tender threshold).

What to do next month

If you keep the register in Excel and an RIO audit is on the horizon: consolidate all unit-level spreadsheets into one file, verify KŚT for every item above 3,500 PLN, confirm named responsible person per item, import into a system with a change audit trail, and schedule the next physical inventorisation with a committee, calendar and forms. Moving from Excel to a proper register takes a weekend for a typical gmina under 15,000 residents.

[Try Asseto free](/signup) — the free plan handles 50 items and one location; Team or Business plans handle a full gmina register with multi-location and treasurer-level consolidation.