The results of the non-financial audit at 16 elite Hungarian sport federations

Abstract

The purpose of our investigation was to analyze the current operational status of 16 elite sports federations (biking, boxing, fencing, gymnastic, judo, track and field, kayak-canoeing, modern pentathlon, rowing, shooting, skating, swimming, tennis, table tennis, volleyball and wrestling), which have been the recipients of extra funding by the Hungarian government. The Hungarian Olympic Committee (HOC) contracted our university to run the non-financial audit, including interviews with leaders of the federations and completing a questionnaire by experts of the associations. Firstly, we examined the associations’ organograms and discovered that 31.25% of the federations have not had any organogram and that only 18.75% had a current, topical and detailed one. Secondly, we investigated the written missions of the sport organizations and found that 31.25% don’t have any, while 43.75% of the federations had a current, topical and detailed mission. Thirdly, we explored the vision of the organizations and discovered that 56.25% of the federations have not had any, while only 12.5% had current, topical and detailed ones. Lastly, we investigated the marketing and promotion strategies and found that 43.75% of the organizations hadn’t any, while only 18.75% of the associations had a current, topical and detailed one. As a benchmark, the results of the non-financial audit will help to measure the governmental donation’s effect, and it is also useful to clarify the operational failures in the elite sport federations.