{"id":16161,"date":"2023-01-11T16:33:30","date_gmt":"2023-01-11T15:33:30","guid":{"rendered":"https:\/\/www.asz.hu\/?page_id=16161"},"modified":"2025-03-27T15:52:56","modified_gmt":"2025-03-27T14:52:56","slug":"audit-reports","status":"publish","type":"page","link":"https:\/\/www.asz.hu\/en\/audit-reports","title":{"rendered":"Audit Reports"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"16161\" class=\"elementor elementor-16161\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d94fbb4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d94fbb4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a8dc20\" data-id=\"2a8dc20\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3121cc2 elementor-widget elementor-widget-toggle\" data-id=\"3121cc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5151\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5151\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">25038 - SUMMARY of the Audit Report of the National Bank of Hungary <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5151\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5151\"><p><strong>The report of the State Audit Office of Hungary (SAO) on the audit of MNB (the central bank of Hungary) is now public. The audit focused mainly on real estate investments made by MNB through the business companies it set up. According to the SAO, the MNB did not always meet the requirements of economical operation, and the controls over its financial management were not fully fulfilled.<\/strong><\/p><p><strong>The full report in Hungarian can be downloaded <a role=\"link\" href=\"https:\/\/www.asz.hu\/dokumentumok\/25038.pdf\">here<\/a>.<\/strong><\/p><p><strong>The summary of the audit in English can be downloaded <a role=\"link\" href=\"https:\/\/www.asz.hu\/files\/MNB_summary_EN.pdf\">here<\/a>.<\/strong><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5152\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5152\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">25036 - SUMMARY of the Audit Report of the Neumann J\u00e1nos University Foundation<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5152\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5152\"><p><strong>The State Audit Office of Hungary (SAO) audited the investments of the Neumann J\u00e1nos University Foundation in long-term debt securities. The SAO found that the investments did not comply with the requirements of responsible financial management. The SAO made recommendations to the auditees and also filed a criminal complaint for suspected mismanagement of public assets.<\/strong><\/p><p><strong>The full report in Hungarian can be downloaded <a role=\"link\" href=\"https:\/\/www.asz.hu\/dokumentumok\/25036.pdf\">here<\/a>.<\/strong><\/p><p><strong>The summary of the audit in English can be downloaded <a role=\"link\" href=\"https:\/\/www.asz.hu\/files\/NJE_summary_EN.pdf\">here<\/a>.<\/strong><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5153\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5153\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">25035 - SUMMARY of the Audit Report on the management of the Pallas Ath\u00e9n\u00e9 Domus Meriti Foundation<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5153\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5153\"><p><strong>The State Audit Office of Hungary audited, among other things, whether the Foundation\u2019s assets were managed in accordance with the requirements of responsible financial\u00a0management. The SAO found a number of shortcomings in this area, therefore it made recommendations to the auditees and filed a criminal complaint for suspected mismanagement of public assets.<\/strong><\/p><p><strong>The full report in Hungarian can be downloaded <a role=\"link\" href=\"https:\/\/www.asz.hu\/dokumentumok\/25035.pdf\">here<\/a>.<\/strong><\/p><p><strong>The summary of the audit in English can be downloaded <a role=\"link\" href=\"https:\/\/www.asz.hu\/files\/PADME_summary_EN.pdf\">here<\/a>.<\/strong><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5154\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5154\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">24019 - SUMMARY of the Targeted Audit on the EU Subsidies from the Rural Development Programme<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5154\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5154\"><p><strong>The State Audit Office of Hungary (SAO) has completed its audit of the tender scheme under the Rural Development Programme, which aimed to increase the free availability of public welfare function of Hungarian forests. During the audit, the SAO identified a number of problems in the call for tender and the tender procedure which prevented that the key objective of the call for tender is achieved effectively and in case of all applications. The audit also contributed to the non-payment of a project which would not be able to fulfil the function undertaken by the beneficiary.<\/strong><\/p><p><a href=\"\/files\/24019_Summary_Rural_Development_Programme.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a href=\"https:\/\/www.asz.hu\/dokumentumok\/24019.pdf\">Full text Reports in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5155\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5155\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">24034 - SUMMARY of the Audit Report on evaluating the measures taken to ensure user-friendly e-administration<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5155\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5155\"><p><strong>The SAO has concluded its <\/strong><strong>audit<\/strong><strong> aimed at evaluating the measures taken to improve e-administration, which included testing the user experience of the electronic interfaces for the most common administrative procedures. The audit found that major steps have been taken towards a full-scale implementation of digital citizenship, but it also revealed shortcomings in strategic planning and in consistent user-friendliness. It is noteworthy that some of the SAO\u2019s findings have already been applied during the audit process.<\/strong><\/p><p><a href=\"\/files\/24034_Summary_E-Administration.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a href=\"https:\/\/www.asz.hu\/dokumentumok\/24034.pdf\">Full text Reports in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5156\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-5156\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">24009 - SUMMARY of the Audit Report on the residential social care for the elderly in the central sub-system of public finances<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5156\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-5156\"><p><strong>The audit of the State Audit Office of Hungary on the situation of residential social care for the elderly has been concluded. Although the SAO has also identified a number of good practices at the audited institutions, the solution to the deficiencies known by the ministry and the public maintainer \u2013 lack of professionals, low wages or outdated assets \u2013 requires additional measures. Among other things, the SAO formulated recommendations to ensure the personal and material conditions of the institutions as well as the more efficient management of resources.<\/strong><\/p><p><a href=\"\/files\/24009_Summary_Social_Care-for-Elderly.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a href=\"https:\/\/www.asz.hu\/dokumentumok\/24009.pdf\">Full text Reports in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5157\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-5157\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">24008 - SUMMARY of the Audit Report on energy efficiency measures of local government Ny\u00edregyh\u00e1za Town with County Status<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5157\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-5157\"><p><strong>In the framework of its audit, the State Audit Office of Hungary examined whether the concerning local government evaluated the actual effect of the change in energy prices on the implementation of the budget, its financial management as well as on the performance of its mandatory and voluntary tasks. The audit also covered whether the local government and its budgetary bodies had taken energy efficiency measures in order to reduce energy costs and the measures taken by the local government contributed to ensuring the financial balance of the budget and the performance of the mandatory tasks..<\/strong><\/p><p><a href=\"\/files\/24008_summary_EN.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a href=\"https:\/\/www.asz.hu\/dokumentumok\/24008.pdf\">Full text Reports in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5158\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-5158\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">23025 - SUMMARY  \tof the Partial Audit Report on the accounting of funds spent on the 2022 parliamentary election campaign in case of Democratic Coalition (DK), Jobbik Movement for a Better Hungary (new name: Jobbik \u2013 Conservatives), Momentum Movement, Hungarian Socialist Party (MSZP), LMP \u2013 Hungary's Green Party, Dialogue for Hungary<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5158\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-5158\"><p><strong>The Democratic Coalition, the Jobbik Movement for a Better Hungary, the Momentum Movement, the Hungarian Socialist Party (MSZP), the LMP \u2013 Hungary&#8217;s Green Party and the Dialogue for Hungary disregarded the principles of good faith and proper exercise of rights in the election campaign, they circumvented legal regulations in terms of the funding of their joint campaign, the limiting of the extent of campaign expenditures as well as the accounting for the campaign.<\/strong><\/p><p><a href=\"\/files\/23025_Summary_Accounting-of-funds_2022-election-campaign_six-parties.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a href=\"https:\/\/www.asz.hu\/dokumentumok\/23025.pdf\">Full text Reports in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5159\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-5159\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">23027 - SUMMARY  \tof the Audit Report on the accounting of funds spent on the 2022 parliamentary election campaign in case of FIDESZ-KDNP, Solution Movement, Our Homeland Movement, Hungarian Two-Tailed Dog Party, National Self-Government of Germans in Hungary<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5159\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-5159\"><p><strong>The individual candidates of the Fidesz-Hungarian Civic Alliance-Christian Democratic People&#8217;s Party (Fidesz-KDNP) did not renounce the utilisation of budget support in favour of their nominating organisation. The budget support for the nominating organisation was properly used by Fidesz-Hungarian Civic Alliance-Christian Democratic People&#8217;s Party to finance the expenses related to the election campaign activities during the election campaign period, which was certified by regular accounting documents.<\/strong><\/p><p><a href=\"\/files\/23027_Summary_Accounting-of-funds_2022-election-campaign.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a href=\"https:\/\/www.asz.hu\/dokumentumok\/23027.pdf\">Full text Reports in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-51510\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-51510\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">SUMMARY on the Audit Reports on Four parties and party foundations audited by the SAO<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-51510\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-51510\"><p><strong>Within the framework of a compliance audit, the State Audit Office of Hungary assessed the lawfulness of the financial management of the Fidesz-Hungarian Civic Alliance, the Momentum Movement, the Christian Democratic People&#8217;s Party, the Hungarian Two-Tailed Dog Party and their foundations in 2020-2021. In addition to its findings on irregularities detected during the audit, the SAO made recommendations to correct the deficiencies.\u00a0 During the audit of the Hungarian Two-Tailed Dog Party and its foundation, the SAO found serious weaknesses in the regulatory, management, grant-making and donation acceptance procedures.<\/strong><\/p><p><a href=\"\/files\/Summary_parties_and_party_foundations_EN.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a role=\"link\" href=\"https:\/\/www.asz.hu\/jelentesek\">Full text Reports in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-51511\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-51511\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">23012 - SUMMARY of the Audit Report on the accounting of funds spent by individual candidates who obtained representation in the 2022 parliamentary election campaign<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-51511\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-51511\"><p><strong>The State Audit Office of Hungary (SAO) has completed the audit of the accounting of the funds spent by individual candidates who obtained representation in the 2022 parliamentary election campaign. 94 representatives out of the 97 individual candidates have used the funds in accordance with the law. Only three candidates were found to have committed irregularities. The audit of the accounting of the funds used by the nominating organisations for the campaign is still ongoing.<\/strong><\/p><p><a href=\"\/files\/23012_Summary_individual_candidates_election.pdf\">Summary in English \u00bb\u00bb<\/a><\/p><p><a href=\"https:\/\/www.asz.hu\/dokumentumok\/23012.pdf\">Full text Report in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-51512\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-51512\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">22071 - SUMMARY of the Audit Report on the supervision of the municipal decree on the distribution of resources to be shared by the Municipality of Budapest and the districts in 2022<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-51512\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-51512\"><p><b><span style=\"font-size: 13.5pt; line-height: 107%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">The process of resource\ndistribution decree-making of 2022 of the Municipality of Budapest was in\ncompliance with the provisions of the Resource Distribution Act, and the\nregularity of decree-making was ensured. The planned expenditure and revenue\nfigures of the 2022 resource distribution were supported by calculations, and\nthe resource distribution and its financial accounting were in compliance with\nthe regulations. No corrections are required for the 2023 distribution,\nalthough supplements needed in case of certain provisions of the decree. The\nrecommendations made in the previous SAO audit have been followed up.<\/span><\/b><b><br><\/b><\/p>\n<p><a href=\"\/dokumentumok\/Summary-of-the-Audit-Report-on-the-supervision-of-resource-distribution-between-Budapest-and-the-districts-in-2022.pdf\" target=\"_blank\" rel=\"noopener\">Summary in English \u00bb\u00bb<\/a><\/p>\n<p><a href=\"\/dokumentumok\/22071.pdf\" target=\"_blank\" rel=\"noopener\">Full Text Report in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-51513\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-51513\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">22061 - SUMMARY of the Audit Report on the Execution of the 2021 Central Budget of Hungary<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-51513\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-51513\"><p><b>The execution of the 2021 central budget complied with the legal&nbsp; requirements. The budget revenue and expenditure outturns in the 2021 Bill on Final Accounts are reliable. The final draft of the bill has been prepared in accordance with the legal provisions. Public debt has been in compliance with the legal requirements.<\/b><\/p>\n<p><a href=\"\/dokumentumok\/Summary-on-the-Audit-Report-on-the-Execution-of-the-2021-Central-Budget-of-Hungary.pdf\" target=\"_blank\" rel=\"noopener\">Summary in English \u00bb\u00bb<\/a><\/p>\n<p><a href=\"\/files\/22061.pdf\" target=\"_blank\" rel=\"noopener\" data-wplink-edit=\"true\">Full Text Report in Hungarian \u00bb\u00bb<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-828c28e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"828c28e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aae5217\" data-id=\"aae5217\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3bf4d9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d3bf4d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/audit-reports-archive\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Archive \u00bb\u00bb<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"25038 &#8211; SUMMARY of the Audit Report of the National Bank of Hungary The report of the State Audit Office of Hungary (SAO) on the audit of MNB (the central bank of Hungary) is now public. The audit focused mainly on real estate investments made by MNB through the business companies it set up. According [&hellip;]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page_tag":[116],"class_list":["post-16161","page","type-page","status-publish","hentry","page_tag-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit Reports - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asz.hu\/en\/audit-reports\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit Reports - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k\" \/>\n<meta property=\"og:description\" content=\"25038 &#8211; SUMMARY of the Audit Report of the National Bank of Hungary The report of the State Audit Office of Hungary (SAO) on the audit of MNB (the central bank of Hungary) is now public. 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