A new audit of Polish preparations for the Euro 2012 reveals a large number of delays, and some disturbing bureaucratic inefficiencies.

The Supreme Chamber of Control (NIK) on Monday made public a report on the state of the Polish preparations for the Euro 2012 soccer championships, which the country will co-host with Ukraine.

It said that nearly half (52) of the 127 projects it reviewed were not on schedule and that almost a third (28) will not be completed before the start of the championships.

The most problematic delays concern infrastructure such as motorways and expressways, airports and railway stations, while the construction of stadiums seems to be proceeding according to schedule.

The audit covered 29 institutions, including the Ministry of Sport and Tourism, host cities and PL.2012. The later institution is tasked with coordinating and implementing preparations for the championships.

Several roadblocks were uncovered which could severely disrupt the organization of the event. It is still possible to remedy the deficiencies, but there is no time to lose, warns NIK.

PL.2012 was found to have too many managers in proportion to its workers, as well as a soaring budget. It also requested and paid for what NIK considers to be unnecessary services.

The audit also found that, two years ahead of the event, the Ministry for Sport and Tourism still lacked a comprehensive plan listing the Euro 2012 investments, their purpose, the period required for implementation, and a detailed breakdown of costs.

It is therefore “extremely difficult to conduct proper oversight of preparation and this may be one of the main causes of the delays. It also implies the risk of omission of tasks related to the guarantees of Poland to UEFA,” reads a statement on NIK’s webstite.

The Union of European Football Associations (UEFA), European soccer’s governing body, has not yet commented on the 170-page report, which can be accessed (in Polish) here.