Fight Against Fraud in the EU Funds – Evolution of System for Protection of EU Budget – Part I

ABSTRACT

European funds, due to their significant volume, enable harmonious development, implementation of important reforms and reduction of economic disparities between Member States. In the new financial perspective 2021–2027, Poland will remain the largest beneficiary of the cohesion policy as it will receive over EUR 75 billion (at current prices), which means that every fifth euro will reach Poland1. Besides cohesion policy funds, Poland will also receive support under, among others, the Recovery and Resilience Facility (EUR 23.9 billion in grants and EUR 34.2 billion in loans), to be spent by the end of 20262. The Facility is aimed at mitigating direct economic and social damage resulting from the coronavirus pandemic. Such a large amount of the allocation creates tremendous opportunities and can leverage the economy and bring social benefits. It is, however, indispensable to program these funds in an appropriate manner, firstly – so that the set development goals can be met, and secondly – so that they will be spent in an efficient manner, in full compliance with the law, and – most importantly – free from fraud. Every fraud related to implementation of EU projects affects negatively implementation of set goals, and may also damage reputation of the cohesion policy as such, which in consequence can result in reducing European support in the area in the future.