Beneficiary – natural person, legal person or organizational unit not having legal personality, to whom legal capacity is granted under an act, implementing projects financed from the state budget or from foreign sources on the basis of a decision or agreement on co-financing of the project (Act of 6 December 2006 on the principles of Development Policy Making Dz.U.06.227.1658 
).
Main types of beneficiary’s obligations:
Within the scope of reporting (defined in the agreement or decision on co-financing):
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Payment application fulfils the function of the report at beneficiary level,
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Payment application shall be submitted at least once every three months according to approved schedule* presented by the beneficiary, taking into consideration the signing date of the agreement/decision on co-financing,
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Positively and completely verified part of the beneficiary’s payment application related to material and financial progress of the project, indicating to proper implementation of the project is a necessary condition of reimbursement of expenditures and effecting a payment for the beneficiary or settlement of expenditures incurred by beneficiaries who are state budgetary units,
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Under the agreement or decision on co-financing, beneficiary will be obliged to submit reports concerning achieved outcomes up to five years after completion of project implementation.
* determined by: Guidelines for reporting on the implementation of Operational Programme Infrastructure and Environment
Within the scope of incurring eligible expenditures (determined by: Guidelines within eligibility of expenditures under Operational Programme Infrastructure and Environment). According to the above mentioned Guidelines, only expenditures necessary for implementation of the project incurred in accordance with provisions of the agreement on co-financing concluded with beneficiary and in accordance with Guidelines may be considered eligible.
Within the scope of projects control (determined by Guidelines on management verifications for Operational Programme Infrastructure and Environment ). According to Guidelines, projects controls are related to:
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control of the agreement concluding procedures for the tasks covered by the project,
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on the spot control of project implementation,
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control of payment applications submitted by beneficiaries,
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control at completion of project implementation,
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control of Technical Assistance Action Plans under Operational Programme Infrastructure and Environment,
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control of financially advanced projects or projects completed before conclusion of agreement on co-financing.
For Technical Assistance projects there shall not be attached schedule to the agreement/decision on co-financing, however payment application should be filed every three months.
Main potential beneficiaries of the programme:
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territorial self-government units and their unions;
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government administration;
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entrepreneurs;
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inspections and checks within the scope of environmental protection;
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scientific units, higher education schools;
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cultural institutions;
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health care centres;
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public and private partnerships;
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non-governmental organization;
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churches and religious associations.