The study focused on the analysis of the management system for structural funds in Poland during the 2004-2006 programming period. The analysis included program documents, project selection procedures and changes in the procedure for competitions and appeals. It should be noted that the construction of the structural funds implementation system began before Poland’s accession to the European Union. It should also be noted that the amount of funds from structural funds significantly increased in the next financial perspective (2007–2013), and the experience gained during the implementation of the ZPORR became the basis for creating solutions during the next programming period. In the first period of implementation (2004–2006), the challenge was the need for a coherent action of many factors, including an appropriate legal system, transparent program documents, identification of needs and adequate resources for their implementation. It was also important to prepare the entireinstitutional system, including institutional structures and the division of tasks. The paper touched on a number of issues, including the legal sources for the competition procedure, the institutional set-up, the place of the competition procedure in the legal system, and the course of the procedure to select projects to receive funding. The ZPORR was a research object due to its innovative nature, the multiplicity of areas of support and the diverse range of beneficiaries (public administration units and private entities).