The audit of the Local Government of Bódvalenke, examining the fulfilment and accounting of cash flow expenditures of the local government, and whether the fulfilment of the expenses was really related to the performance of its public tasks between 2022-2024, has been completed.
The audit showed that the fulfilment and accounting of the 16 audited cash flow expenditures of the local government did not comply with the legal requirements in any case, and in almost 20% of the audited expenditures, the relation to the performance of public tasks could not be verified. In addition, the SAO audit found irregularities in relation to the keeping of analytical records, the inventory and the record of the commitments of the local government.
The audit also revealed that, despite the legal requirements, the local government did not substantiate the tangible assets to be recognised in the balance sheet with an inventory between the years 2022-2023 closed with the annual budget report and the register of tangible assets did not fully comply with the legal requirements.
Regarding the capital city of Budapest District XX. Local Government of Pesterzsébet, the SAO audited whether the local government assessed the impact of the change in energy prices on the implementation of its budget, on its financial management and on the performance of its mandatory and voluntary tasks.
Theaudit found that in 2022 and in the first half of 2023, the local government successfully dealt with the problems arising from the increase in energy prices, and with its measures and investments, which increase energy efficiency, it contributed to maintaining the functionality and financial balance of the local government as well as to the performance of its mandatory tasks.
At the same time, the SAO revealed that the performance of the energy operation and maintenance tasks of the heads of the local government and budgetary bodies related to the buildings owned or used by the local government and serving public tasks did not fully comply with the legal requirements.
The purpose of the audit of the National Roma Local Government was to evaluate whether the financial management of the local government, the regulations related to financial management, the budget support provided from public finances and the use of assets provided free of charge from public finances for specific purposes were carried out in accordance with the legal requirements and whether the local government exercised the tasks and powers prescribed in the Act on the Rights of Nationalities.
The SAO found that the auditee exercised the tasks and powers prescribed by the Act on the Rights of Nationalities, however, it did not use part of the support provided for this purpose from public finances for the performance of its public tasks and its financial management and operation as a whole were not regular.