Abstract
The greatest part of the incomes (nearly fifty percent) of the European Union is spend on the agriculture and the agricultural policy is the most complex field among the common policies. In Hungary the payments from Guarantee Section of EAGGF are carried out by one Paying Agency (Agricultural and Rural Development Agency), the post audit of payments are carried out by Investigation Network of Hungarian Customs and Finance Guard on the base of Council Regulation No. 4045/89. A full co-operation of the business operators is expected during the audit, which means the presentation of the complete accounting file related to subsidies. To avoid declarations on irregularities during the audit and the following order on repayment of the subsidy, all requirements of gaining subsidies have to be kept. The state authorities, in present case the customs authority should pay special attention to the risk analysis activity, and its harmonising with the proposals and guidelines of the Commission. Getting acquainted and using in practice the actual requirements and proposals of the Commission’s guidelines is expected at all levels of the control service of the HCFG, but primarily the Special Service has to continue its present practice in this field. The measures mentioned above, respectively the effective period taken under analysis teens from the date of accession until June 2005.
Highlights
You should know that the financing in question is granted by the European Union based on the measures of the agricultural policy to those beneficiaries who applied for it, if the Agricultural and Rural Development Agency (MVH) accepts the application and regards the conditions of the payment as appropriate
Which are these measures? To sum up: all those, which do not fall under the Structural Funds! All those, which can be linked to the first pillar of the Common Agricultural Policy, e.g. market, filed- and animal-based subsidies, as well as the financing of rural development. (The main measure types appearing in Hungary will be named later!)
The Hungarian Customs and Finance Guard (HCFG) established the Special Service obligatory assessed for all member states in a regulation for executing the tasks, which Service provides the supervision and co-ordination in point of the post audits related to the payments financed by the Guarantee Section of the European Agricultural Guidance and Guarantee Found (EAGGF), for the sake of the entire execution of the European Union (EU)-regulation in question
Summary
The greatest part of the incomes (nearly fifty percent) of the European Union is spend on the agriculture and the agricultural policy is the most complex field among the common policies. In Hungary the payments from Guarantee Section of EAGGF are carried out by one Paying Agency (Agricultural and Rural Development Agency), the post audit of payments are carried out by Investigation Network of Hungarian Customs and Finance Guard on the base of Council Regulation No 4045/89. A full cooperation of the business operators is expected during the audit, which means the presentation of the complete accounting file related to subsidies. The state authorities, in present case the customs authority should pay special attention to the risk analysis activity, and its harmonising with the proposals and guidelines of the Commission. Getting acquainted and using in practice the actual requirements and proposals of the Commission’s guidelines is expected at all levels of the control service of the HCFG, but primarily the Special Service has to continue its present practice in this field.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
