The purpose of this paper was to analyse and assess problems relating to management of forest fund resources intended for the implementation of tasks specified in the Forest Act. The research was based on the analysis of the secondary data collected by the Directorate General of the State Forests, official statistical data, post-audit information of the Supreme Audit Office and literature covering the research area. The results of research carried out on the basis of data from 2011–2017 showed that in the analysed period the financial situation of the forest fund was favourable, resulting in significant financial surpluses. The dominant direction of spending funds was compensation of the shortage of funds in the forest districts generating losses. However, financial resources should be used to a greater extent and the method of dividing the subsidy from the forest fund should motivate the organizational units of the State Forests to maximize the economic effects of their activities while maintaining their non-production functions.
