How indicative are the financial tables? A Case Study of the Operational Programme Infrastructure and Environment (2007–2020)
How indicative are the financial tables? A Case Study of the Operational Programme Infrastructure and Environment (2007–2020)

Summary/Abstract: The article aims to assess the differences the planned allocation of national and EU fundsand their actual disbursement within the Operational Programme “Infrastructure andEnvironment”. The study evaluates the efficiency of the planning process conducted bythe Managing Authority in Poland. While evaluation reports at the national or EuropeanCommission levels typically analyze programme efficiency through its outcomes, financialgovernance is examined using alternative techniques. Consequntly, a critical aspect of plan-ning process is somewhat overlooked in the official review. Poland is generally regarded asa leader in EU funds absorption and exhibits one of the lowest fraud rates – significantlylower than those of many Western European Member States. However, these evaluationsreflect only a technical ability to identify optimal projects and effectively manage the financial process. The research identified discrepancies in the level of investment priori-ties, with differences often amonting to less than 1.0 percetage point.

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