Kontrola realizacji programów operacyjnych przez Instytucje Zarządzające w kontekście ochrony interesów finansowych Unii Europejskiej

Abstract

The protection of the Union’s financial interests takes place on many levels. It covers EU expenditure and revenues and involves both EU and national institutions. Among the institutions protecting the EU financial interests in expenditure, the managing authorities of operational programs play an important role, as they first have contact with beneficiaries of EU funds and are the first to verify the documents they submit, including applications for payment. During the verification process, irregularities or fraud affecting the Union’s financial interests may be found. The Member States are obliged to inform the European Commission of any irregularities or fraud discovered. In recent years irregularities in the area of cohesion policy have contributed the most to irregularities reported to the European Commission. This study will analyze the legal bases of controls carried out by the managing authorities and statistical data on irregularities and frauds reported by Poland to the European Commission in 2013-2017.