The most numerous group of beneficiaries applying for grants from EU funds are entities of the public finance sector obliged  to  obey  the  regulationsof  the  PPL.  The  implementation  of  EU  funds  is  connected  with  a  number  of  legal regulations, both at the EU and Member State level, and the effective absorption of EU funds is inextricably linked to public  procurement  law  procedures.  This  article  presents  the  absorption  of  EU  funds  from  the  largest  operational program in the context of public procurement law procedures, as well as issues related to irregularities identified in the co-financed procurement process.