Support for people with disabilities is a constitutional obligation imposed on the state. The problem of disability is noticed not only at the state level, but also at the international level. This is evidenced by documents adopted by the international community regarding the rights of people with disabilities. The interest of the international community in the problems of people with disabilities has led to the creation of special mechanisms for financing the support of this social group. In Poland, funds from the European Union go to a special part of the budget – budgets of European funds. The article is devoted to the general characteristics of the budget of European funds, with particular reference to the rules of spending money. The article also discusses the financial instruments for supporting people with disabilities financed from the European budget. The revenue of the European funds are European funds. It is worth noticing that the catalogue of European funds does not involve all funds from EU budget as well as funds received as part of the aid granted by the Member States of the European Free Trade Association. However, the expenditure of European funds is the expenditure on the implementation of programmes co-financed from European funds in part that is eligible for a refund. This expenditure can acquire the form of expenditure eligible for a refund incurred by the state budgetary units or advances paid to other beneficiaries. Despite that the revenue and expenditure of European funds constitute at the same time the revenue and expenditure of the state budget, the outcome of the European funds has no impact on the level of the surplus or deficit of the state budget. In the light of the clear connection between the revenue and expenditure included in European funds and the programmes, the support of persons with disabilities from European funds is possible only when the programme financed from these funds involves activities of this type. In order to determine the scope of support available for persons with disabilities, it is vital to analyse the content of programmes financed from European fundsindicated in the annexes to the Budget Act for tasks addressed to persons with disabilities that are possible to be implemented as part of their framework.

List of legal documents 

Legislation 
1. Commission Delegated Regulation (EU) 2016/1649 of 8 July 2016 supplementing Regulation (EU) No 1316/2013 of the European Parliament and of the Council establishing the Connecting Europe Facility OJ L 247/1 (in English). 
2. Convention on the Rights of Persons with Disabilities drawn up in New York on 13 December 2006 [2006] Dz U [Journal of Laws] item 1169 (in English). 
3. Regulation (EU) No 1300/2013 of the European Parliament and of the Council of 17 December 2013 on the Cohesion Fund and repealing Council Regulation (EC) No 1084/2006 [2013] OJ L 347/281 (in English). 
4. Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on the European Regional Development Fund and on specific provisions concerning the Investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006 [2013] OJ L 347/289 (in English). 
5. Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 [2013] OJ L 347/320 (in English). 
6. Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013 on the European Social Fund and repealing Council Regulation (EC) No 1081/2006 [2013] OJ 347/470(in English). 
7. Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 [2013] OJ L 347/487 (in English). 
8. Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management, and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005, and (EC) No 485/2008 [2013] OJ L 347/549 (in English). 
9. Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on the European Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council [2014] OJ L 149/1 (in English). 
10. The Act of 11 July 2014 on the principles of implementation of the cohesion policy programmes, financed under the 2014–2020 financial perspective [2018] Dz U [Journal of Laws] item 1431 (in English). 
11. The Act of 27 August 2009 on public finance [2017] Dz U [Journal of Laws] item 2077 (in English). 
12. The Act of 6 December 2006 on the principles of conducting development policy [2018] Dz U [Journal of Laws] item 1307 (in English). 
13. The Budget Act for 2018 of 11 January 2018 [2018] Dz U [Journal of Laws] item 291 (in English). 
14. The Charter of Fundamental Rights of the European Union [2015] OJ C 326/02 (in English). 
15. Treaty on the Functioning of the European Union (consolidated version) [2016] OJ C 202/01 (in English). 

Bibliography 

Authored books 
16. Bitner M, Prawo finansowe. Prawo finansów publicznych. Prawo podatkowe. Prawo bankowe (Wolters Kluwer 2017) (in Polish). 
17. Hambura S and Muszyński M, Karta Praw Podstawowych z komentarzem (Wydawnictwo Studio STO 2001) (in Polish). 

Edited books 
18. Barcz J (ed), System prawa Unii Europejskiej. Źródła prawa Unii Europejskiej, vol IV (Instytut Wydawniczy EuroPrawo 2010) (in Polish). 
19. Sześciło D (ed), Administracja i zarządzanie publiczne. Nauka o współczesnej administracji, (Stowarzyszenie Absolwentów Wydziału Prawa i Administracji Uniwersytetu Warszawskiego 2014) (in Polish). 
20. Wróbel A (ed), Karta Praw Podstawowych Unii Europejskiej. Komentarz (C. H. Beck 2013) (in Polish). 
21. Wróbel A (ed), Traktat o funkcjonowaniu Unii Europejskiej. Komentarz, vol I (Wolters Kluwer 2012) (in Polish). 

Journal articles 
22. Marks-Krzyszkowska M, ‘Zarządzanie publiczne – istota i wybrane koncepcje’ (2016) 56 Acta Uniwersitatis Lodziensis, Folia Sociologica 37-51 doi: 10.18778/0208-600X.56.03 (in Polish).

Booklets 
23. Przewodnik po programach funduszy norweskich oraz funduszy EOG II edycji 2009-2014 [2014] Ministerstwo Infrastruktury i Rozwoju (in Polish). 

Other sources 
24. Assessment of the effects as well as management and implementation system of the Swiss–Polish Cooperation Programme. Final report (in English). 
25. Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee, and the Committee of the Regions: European Disability Strategy 2010–2020: A Renewed Commitment to a Barrier-Free Europe COM (2010) 636 (in English). 
26. Communication from the Commission: Europe 2020. A strategy for smart, sustainable, and inclusive growth COM (2010) 2020 (in English). 
27. Guidelines on the implementation of the principle of equal opportunities and nondiscrimination, including accessibility for persons with disabilities, and the principle of equal opportunities of women and men within the scope of European funds for the years 2014-2020 (in English). 
28. MEMO/10/198 <http://europa.eu/rapid/press-release_IP-11-4_pl.htm> (accessed:
07.11.2018) (in English).
29. Memorandum of Understanding on the implementation of the EEA Financial Mechanism 2014-2021 (in English). 
30. Memorandum of Understanding on the implementation of the Norwegian Financial Mechanism 2014-2021 (in English). 
31. Memorandum of Understanding on the Swiss–Polish Cooperation Programme (in English). 
32. Programming the Financial Perspective 2014-2020. Partnership Agreement (in English). 
33. Regulations on the implementation of the European Economic Area (EEA) Financial Mechanism 2014-2021 (in English). 
34. Regulations on the implementation of the Norwegian Financial Mechanism 2014-2021 (in English).