IRREGULARITIES IN THE PROCESS OF AWARDING PUBLIC CONTRACTS CO-FINANCED BY RESOURCES FROM THE BUDGET OF THE EUROPEAN UNION

Abstract

A properly and reliably functioning system of public procurement ensures the economic security of the state because the expenditure of public funds is carried out in an economical, economic, transparent and effective manner. Issues related to the award of public contracts co-financed by the resources from the budget of the European Union are extremely important from the point of view of the domestic economy. Due to the size of the public procurement market and the number of contracts carried out annually, it is inevitable that procurement irregularities will occur. The rules and procedure for awarding public contracts, legal remedies, rules for supervision and control of public procurement, rules for the contract concluded as a result of the conducted procedure are specified in the provisions of the Government Procurement in Poland. Public procurement is formalized. Both the contracting authority and the economic operator must act in a specific way and meet the requirements defined in the regulations. An important task for the beneficiaries of EU funds is to comply with the applicable rules of public procurement. In connection with the above, an important research problem remains the identification of irregularities occurring at individual stages of public procurement. The aim of the article is to present the basic irregularities related to the procedures for awarding public contracts co-financed from the EU budget. The article presents the legal basis regulating the process of awarding public contracts and the system of control and supervision over giving them.