61. Is it specified that a particular institution(s) is responsible for overseeing compliance with existing rules against abuse of state resources?

Law on Political Parties,1997 (consolidated text 2018)

Election Code, 2011 (amended 2019)

While campaign finance regulations are stringent, the current oversight system lacks mechanisms to monitor and investigate potential violations during the campaign, such as undisclosed spending and misuse of public resources, which were alleged by some contestants.
Source: OSCE/ODIHR (2020) Republic of Poland, Parliamentary Elections, 13 October 2019. OSCE/ODIHR Limited Election Observation Mission Final Report. OSCE/ODIHR, Warsaw

The regulations regarding the financing of political parties and electoral committees  do not contain sufficient control mechanisms concerning specifically the abuse of state resources.