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Welcome to the website of the Directorate General for Audit of European Funds!

The Directorate General for Audit of European Funds (hereinafter: DGAEF, Directorate General) was established on 1 July 2010 as an autonomously operating central budgetary organisation within the chapter of the ministry responsible for public finances. The organisation is headed by the Director General; the employees of the Directorate General are government officials. The main task of DGAEF is to act as the audit authority in Hungary for operational programmes and cooperation programmes financed from European Union funds, and to implement related audit activities. Furthermore, DGAEF also performs audit functions in relation to other international funds received by Hungary.

As the audit authority, DGAEF is functionally independent from the managing authority, the intermediate bodies, the certifying authority and no conflict of interest shall arise between beneficiaries and the staff of DGAEF. When planning its activity, selecting methods and drawing the conclusions on audits, the Directorate General acts independently, it compiles the reports on the findings, conclusions and recommendations free from outside influence.

Government decree No. 210/2010. (VI.30) provides the detailed rules on the legal status, organization, tasks and procedures of the Directorate General. The Organizational and Operational Rules of DGAEF are stated in Order of the Minister of Finance No 9/2019. (VI. 28.).

Government Decree 210/2010 (VI. 30.)

Ministry of Finance Instruction 9/2019 (28.VI.)

Introduction and mission statement

The mission of the Directorate General as the Hungarian Audit Authority for European Union funds is the following:

To ensure the effective and regular use of funds received from the European Union budget, thereby protecting the financial interests of the European Union and also of Hungary by promoting the efficient use and adequate absorption of funds. 

To achieve this, FIRMNESS and EFFECTIVENESS is a must.

Firmness is crucial: on the one hand, the beneficiaries and the implementing structures should be aware of the expectation of regularity besides the effective use of funds; on the other hand, the Audit Authority should be firm and clear in its conclusions and opinions. Consistency and reliability of audit procedures and results are further requirements in this respect.

There is a two-fold requirement of effectiveness:

The operational effectiveness of DGAEF is ensured by the continuous review of the working methods of the organisation.

Effectiveness is also of utmost importance when examining the effectiveness and efficiency of the use of European Union funds. The audits are carried out based on a tailor-made methodology developed taking into account the methodological guidelines of the European Commission. Besides regularity increasing attention is paid to the audit of effectiveness and the achievement of real results and overall impact.

Methodological reforms have to be implemented on an ongoing basis while ensuring continuity in the performance of audit tasks.

The audit work has to be characterised by professional excellence and performed by highly qualified and well prepared auditors.

Proactive approach is required in order to enable the early identification of risks.

In the framework of its working relationships, the Directorate

General:

1. cooperates – within the defined framework – with the other members of the institutional system while observing its main responsibility to formulate its opinions INDEPENDENTLY and OBJECTIVELY;

2. maintains an active partnership with the audit authorities of other member states in order to share and adopt the best practices.

3. is in regular contact with the European Commission:

As an organisation/employer the Directorate General:

1. demands the following of its staff of government officials :

2. offers the following:

Tasks

The Directorate General performs Audit Authority tasks in the programming period of 2014-2020 related to the European Regional Development Fund, the European Social Fund, the Cohesion Fund, Fund for European Aid to the Most Deprived, and the European Maritime and Fisheries Fund covering the following operational programmes

The tasks of Directorate General also include:

Legal framework

Major EU legislation

Regulation (EU) No 1300/2013 of the European Parliament and of the Council on the Cohesion Fund and repealing Council Regulation (EC) No 1084/2006

Regulation (EU) No 1301/2013 of the European Parliament and of the Council on the European Regional Development Fund and on specific provisions concerning the Investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006

Regulation (EU) No 1302/2013 of the European Parliament and of the Council amending Regulation (EC) No 1082/2006 on a European grouping of territorial cooperation (EGTC) as regards the clarification, simplification and improvement of the establishment and functioning of such groupings

Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006

Regulation (EU) No 1304/2013 of the European Parliament and of the Council on the European Social Fund and repealing Council Regulation (EC) No 1081/2006

Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived

Commission Delegated Regulation (EU) No 480/2014 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund

Regulation (EU) No 508/2014 of the European Parliament and of the Council on the European Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council

Commission Delegated Regulation (EU) No 1255/2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived by laying down the content of the annual and final implementation reports, including the list of common indicators

Commission Implementing Regulation (EU) 2015/207 laying down detailed rules implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for the progress report, submission of the information on a major project, the joint action plan, the implementation reports for the Investment for growth and jobs goal, the management declaration, the audit strategy, the audit opinion and the annual control report and the methodology for carrying out the cost-benefit analysis and pursuant to Regulation (EU) No 1299/2013 of the European Parliament and of the Council as regards the model for the implementation reports for the European territorial cooperation goal

Commission Implementing Regulation (EU) No 1011/2014 laying down detailed rules for implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council as regards the models for submission of certain information to the Commission and the detailed rules concerning the exchanges of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies

Regulation (EU) No 1299/2013 of the European Parliament and of the Council on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal

Commission Regulation (EU) No 1407/2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid Text with EEA relevance

Commission Regulation (EU) No 231/2014 of the European Parliament and of the Council - establishing an Instrument for Pre-accession Assistance (IPA II)

Commission Implementing Regulation (EU) No 447/2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession assistance (IPA II)

Commission Delegated Regulation (EU) No 481/2014 supplementing Regulation (EU) No 1299/2013 of the European Parliament and of the Council with regard to specific rules on eligibility of expenditure for cooperation programmes

Regulation (EU) No 910/2014 of the European Parliament and of the Council on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC

Regulation (EU) No 514/2014 of the European Parliament and of the Council laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management

Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities

Regulation (EU) No 1316/2013 of the European Parliament and of the Council establishing the Connecting Europe Facility, amending Regulation (EU) No 913/2010 and repealing Regulations (EC) No 680/2007 and (EC) No 67/2010 (Text with EEA relevance)

Directive 2014/24/EU of the European Parliament and of the Council on public procurement and repealing Directive 2004/18/EC Text with EEA relevance

Commission Decision No C(2019) 3452 final of 14.5.2019 laying down the guidelines for determining financial corrections to be made to expenditure financed by the Union for non-compliance with the applicable rules on public procurement

Key national legislation affecting the work of DGAEF:

Acts

Government decrees

European Commission Guidelines

Guidance on European Structural and Investment Funds 2014-2020

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