Recent debt crisis in several European countries has triggered a debate concerning the government debt sustainability and management. One of the important topics is the question of public expenditures and their efficiency. This is applied not only on national but also on the EU level, namely regarding the Cohesion Policy and funding. It is without doubt that evaluating the efficiency of cohesion funding is going to be one of the key elements of the Cohesion Policy implementation in near future.

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... However, to perform proper evaluation and use modern methods it is necessary to have a robust and complex database which allows researchers and policy makers to utilize modern data-demanding methods. Although there are many data sources in the Czech Republic there is no single complex database covering all cohesion expenditure. The data are scattered through various institutions and programs and the outcome is blurred. The intention of this article is to introduce a complex data source concerning cohesion funding in the Czech Republic based on authors´ original research. It provides a descriptive statistics and basic statistical analysis of the data which bring quite interesting results regarding the cohesion funding properties.