Subject to reimbursement and expenditure allocated to the implementation of programs financed with the participation of European funds. They constitute the national contribution for the implementation of programs financed with the participation of European funds in accordance with the provision of Article 112, paragraph 1, point 9 of the Public Finance Act. The expenditure financed with these funds may only be used for the purposes specified in the international agreement, in separate regulations or in the donor's declaration.

• Act of 27 August 2009 on the Public Finance
  Place of publication: (Dz. U. z 2023 r. poz. 1270, z późn. zm.)