The term absorption capacity (as a part of EU Cohesion Rolicy) stands for the degree to which a country is able to effectively and efficiently spend the financial resources received from the European Funds. In other words, it defines the possibility of the EU member state to ‘digest and consume’ the funds it obtained in order to foster its development and thus improve the economic and social situation in the country. Therefore, it is necessary to have, on the one hand, an absorption capacity from the institutional system created by the particular state in order to manage the funds at issue and, on the other hand, an absorption capacity from the beneficiaries whom these funds address.