The article deals with determinants of efficient absorption of European Union`s structural funds by local authorities entities. It focuses on factors connected with civil society that distinguish different regions. As it was broadly recognized and explored, the "basis of civil society is the social capital of a region. Social capital includes networks and relationships between people that transmit their shared attitudes and values and therefore influences on structures of common initiatives undertaken by individuals and different groups
in order to fulfill local societies` needs. The author studies to what extent social capital of different regions conditioned by cultural factors influences institutional efficiency of local authorities in Poland in relation to absorption of pre-accession fund SAPARD.
