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

Abstract

The article aims to assess the differences the planned allocation of national and EU funds and their actual disbursement within the Operational Programme "Infrastructure and Environment". The study evaluates the efficiency of the planning process conducted by the Managing Authority in Poland. While evaluation reports at the national or European Commission levels typically analyze programme efficiency through its outcomes, financial governance is examined using alternative techniques. Consequntly, a critical aspect of planning process is somewhat overlooked in the official review. Poland is generally regarded as a leader in EU funds absorption and exhibits one of the lowest fraud rates - significantly lower than those of many Western European Member States. However, these evaluations reflect only a technical ability to identify optimal projects and effectively manage the financial process. The research identified discrepancies in the level of investment priorities, with differences often amonting to less than 1.0 percetage point.