The purpose of this commentary is to present the Supreme Administrative Court's reasoning, as presented in its judgment of January 24, 2025, in case file reference III OSK 6510/21. The commentary addresses selected issues, namely the composition, operating principles, and procedures of the audit committee as an internal body of the district council. The crux of the matter is the district council's going beyond its statutory authorization and enacting regulations in the district statute on matters on which the legislature either remains silent or regulates them only in a very general manner. According to the district's legislative and audit body, this approach empowers the legislature to fill a legal gap and establish or clarify legal regulations that will facilitate the activities of the audit committee during its audits. The Voivode, the Provincial Administrative Court and the Supreme Administrative Court do not agree with the position of the council and state that the new statutory regulations are illegal (due to, among other things, the lack of statutory delegation necessary to adopt a resolution in the matter in question) and therefore the resolution should be declared invalid in the part relating to the questioned paragraphs.