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MUNICIPALITY’S AUXILIARY UNIT’S STATUTE – a local law act adopted by the municipality council for an auxiliary unit: village council, district, housing estate or other. The auxiliary unit of the municipality is a socio-territorial structure, which takes over the implementation of public tasks on its territory, and at the same time has no legal personality. Auxiliary units have their own resolution-making bodies. The municipality council when adopting the a.u.s. specifies in particular: the name and area of the unit’s operation; organisation and tasks of its bodies; electoral law for these bodies; the scope of tasks transferred to the unit and the manner of their implementation; the form and scope of supervision and control carried out by the municipality bodies over the activities of the bodies of the unit. In a.u.s. the organisation and scope of operation of lower-level units within a given unit may also be specified. According to the case law, the statute of each auxiliary unit in a given municipality should be individualized. Regulations of the a.u.s. describe its organisation, scope and method of operation. A.u.s. has the same binding force as the municipality’s statute. The bodies supervising the compliance with the legal order are obliged to take into account the provisions of the a.u.s., when assessing the legal aspects of operation of, for example, municipality bodies. A.u.s. should not contain regulations inconsistent with the legal acts. The a.u.s. is subject to publication in the voivodship official journal (→ local law acts adopted by the municipality , auxiliary unit of the municipality) [ S. Kozłowski ].