In its series of audits, the State Audit Office of Hungary examined how cultural civil organisations used state subsidies.
The purpose of the audits was to assess whether the organisations had used the subsidies selected by the State Audit Office of Hungary (SAO) in accordance with the regulations, for the purpose specified by the grantor in the grant agreement or contract, and in a lawful and effective manner.
A further objective of the audits was to assess the regularity of the accounting for the grant.
In the case of the 10 subsidies currently audited by the SAO, the auditees used the subsidies effectively and in accordance with the objectives specified in the grant agreements in every instance.
However, the SAO identified irregularities and shortcomings at some civil organisations in relation to the accounting and recording of grants and the obligation to submit annual reports. The SAO has made recommendations to the heads of the civil organisations concerned in order to eliminate the identified irregularities.
The reports are available in Hungarian here.