Local Government Units in the European Union Financial Perspective

Abstract

The article aims to determine the local government units’ participation in the implementation of European Union (EU) funds from the 2014-2020 financial perspective in Poland and its assessment. The paper uses data covering eligible expenses of projects carried out. The analysis of secondary data on the European Funds Portal, literature analysis and program documents were used. The analysis confirms the continuing high participation of local government units in the implementation of the next EU financial perspective. However, the variation in local government units (LGU) participation by program type is evident. The units dominate as beneficiaries of regional programs, with little participation in central programs. The key importance of territorial self-government units for the implementation of regional programs was confirmed, as well as the high share of the public sector in the projects implemented. This was also a trend in earlier programming periods.