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Warsaw , 7 October 2015

New organisational and audit methods adapted to the reform of the local government system State Audit Office of Hungary. Warsaw , 7 October 2015. Reform of the local government subsystem I.

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Warsaw , 7 October 2015

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  1. New organisational and audit methodsadaptedtothe reform of the local governmentsystemState Audit Office of Hungary Warsaw, 7 October 2015

  2. Reform of the local governmentsubsystem I. The regulations and controlsystemsbefore 2011 couldnotpreventtheunsustainability of the local governmentfinances New actonthe local governments of Hungary Inaddition: ActCXCIV of 2011 ontheeconomicstability of Hungary.

  3. Reform of the local governmentsubsystem II. The aim of the reform wasthefundamentaland overall renewal of the local governmentsub-systemand strengtheningitseconomicbase. Establishing a modern and cost-efficient, task-oriented local governmentsystemthat • providestheopportunityfordemocratic and efficientoperation, • Determinesstrictframeworkfor local governmentautonomy.

  4. Ourmission is tosupport sustainability: (1) reducingpublicdebt(2) economicgrowth + improvingpublicservices Utilisation of ouraudits

  5. Main areas of local government audit Weaccomplishtheaudit of thesubsystembasedonthethreepillars.

  6. Type of local governmentaudits SERIAL AUDITS Builtonaudits Audit of financial management of minority local governments Audit of publictask performance of business associationsimajorityownedbylocal governments Audit of establishment and operation of internalcontrolsystems and operation of internal audit Audit of financial management situation, regularity Audit of regularityofproperty management Follow-upaudits

  7. New audit organisationmethods thematicaudits chainaudits New analyticalmethods financialanalysiswiththeCLF method holisticanalysis New methods

  8. Local government 1 P REPORT R O • Local government2 G REPORT R A M • Local government x REPORT Thematicaudits severalauditsareconducted onthebasis of a uniform audit programme benefits:providesthepossibility of comparativeevaluation and analysis SUMMARY M E

  9. Audit 1 REPORT 1 PROGRAMME 1 Audit 2 REPORT 2 PROGRAMME 2 Chainaudits auditsperformedatoneauditeebasedondifferent audit pogrammeswiththesameauditorssimultaneously benefits: maximalutilisation of resources Auditors

  10. CLF analysis CLF Method Operating budget Operating incomes – operating expenditures Investment budget Investment incomes – investment expenditures Balance of operatingbudget Balance of investmentbudget - repayment of loans Net operatingincome GFS financial status (withoutfinancingoperations) +/- Balance of financing operations Yearlyfinancial status

  11. STUDY Outlook onthepossiblefuturetendencies and therelatednecessarytasks ANALYSIS Analysis of answersgiventofocusquestionsonthelevelofthesubsystem AUDIT registeringitemisedfindingsforeachauditee Holisticapproach

  12. Thankyouforyourkindattention!

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