The author attempts to define the role of European Union funds in the implementation of the EU’s acquis communautaire. He identifies the weaknesses of the existing strategic programs dealing with these issues. The research method involved an attempt to balance the predicted needs and available capital with the use of a special computer model that enables a multi-variant analysis of available funds and their variable distribution over time. The research project presented by the author consisted of the following stages: identifying investment needs linked with the implementation of the environmental acquis; preparing a forecast for available domestic and foreign sources, along with a schedule for granting assistance; comparing the needs and available resources; defining the role of EU assistance in financing specific projects; and preparing relevant recommendations. The analysis points to a few threats to the feasibility of individual objectives mentioned in the Accession Treaty, chiefly those specified for 2010. In all variants of the model, resources available under operational programs for regional development and earmarked for environmental protection are a key supplement to the Cohesion Fund. The main conclusion of the research is the need to coordinate efforts at the central and regional levels (with independent provincial programs), along with the need to maintain the planned targets of investment in environmental protection. Poor coordination and failure to move EU funds to other priorities pose a real threat to meeting the Accession Treaty obligations.