Report of the Human Rights Defender on the activities of the National Preventive Mechanism in Poland in 2013 holism192 (hereinafter: Act on upbringing in sobriety) results in very few local governments deciding to establish such stations. As a result, care for intoxicated persons is the obligation of the Police or hospitals. This solution raises numerous reservations. Organisational units of the Police are not prepared to provide medical care to intoxicated persons. The stay of such persons in hospital disturbs the order and normal functioning of those institutions and often causes inconvenience for other patients. In the opinion of the HRD, the above arguments prove that Article 39(1) of the Act on upbringing in sobriety should impose an obligation on gminas or poviats to run sobering-up stations. In the opinion of the HRD, the current model of sobering-up stations needs to be modernised, also by introducing the relevant legislative changes. The stations should become specialist units of a new type, combining the functions of a  sobering-up station, a  therapeutic centre and a  family assistance centre. The HRD is of the opinion that the functioning of the comprehensive Support Centre for People Addicted to Alcohol and Their Families is an appropriate resolution of the deadlock concerning the situation of the intoxicated persons, local authorities and the central administration.193 The report of the Supreme Audit Office on the collection and use by voivodeship governments and gminas of the fees for permits for the sale of alcoholic beverages shows that not all expenditure classified by the audited entities as costs of performing tasks related to prevention and resolution of alcohol-related problems and counteracting drug addiction was in fact used for performing those tasks.194 Dz. U. of 2012, item 1356, as amended. See: I. Lipowicz, Izby wytrzeźwień w perspektywie Rzecznika Praw Obywatelskich [Sobering-up stations from the point of view of the Human Rights Defender] (in:) T. Gardocka, J. Sobczak (ed.) Izby Wytrzeźwień a prawa człowieka [Sobering-up Stations and Human Rights], Wyd. Adam Marszałek, Toruń 2013, pp. 19-20. 194 Information about the results of the audit of collection and use by voivodeship and gmina governments of the fees for permits for the sale of alcoholic beverages in the years 2006-2008, Supreme Audit Office, Poznań, May 2009, pp. 34-37. The Supreme Audit Office stated that financing other tasks than indicated in the Act on upbringing in sobriety with funds coming from the fees for permits for the sale of alcoholic beverages was illegal. The scale of irregularities is significant, since they were found in 3 out of 8 (37.5%) of audited marshal’s offices and in 19 out of 32 (59.4%) audited gmina government offices. In its report, the Supreme Audit Office also stated that soberingup stations should be financed with fees collected from detained persons (Article 42(5) of the Act on upbringing in sobriety). The above is true in principle, but according to the State Agency for the Prevention of Alcohol-Related Problems (PARPA) the estimated collection ratio of fees for the stay in sobering-up stations remains at the level of approximately 33% and this source of financing alone is insufficient to ensure appropriate functioning of the modern centres. 192 193 61