Abstract

EU funds, implemented through various operational programmes, helped ensure Poland’s dynamic social and economic development. They were invested in transport infrastructure, environmental protection and energy, as well as cultural, employment and educational projects. The largest group of beneficiaries applying for grants from the EU are entities from the public finance sector, which are obliged to spend the acquired funds under the procedures set out in the Public Procurement Law. Beneficiaries of EU support are also bound by special rules on spending those funds, resulting from the concluded agreement on co-financing of the project and guidelines. Violations of the procedures in force result in a financial correction, leading to a reduction in refunding, and so has a real impact on the level of uptake of EU funds. Increased awareness of the specific nature of public procurement contracts co-financed from EU funds among beneficiaries would serve to reduce the number and severity of irregularities in the process of implementing those contracts.