1. Detection of cartels during audit of european funds
DIRECTORATE GENERAL FOR AUDIT OF EUROPEAN FUNDS
Detection of cartels during audit of european funds
13th September 2018
Balázs Dencső, dr.
Director General
Audit Authority of Hungary

2. Functions of the audit authority
DIRECTORATE GENERAL FOR AUDIT OF EUROPEAN FUNDS
Functions of the audit authority
system audits
audits on operations
audit of accounts
annual control report, annual opinion

3. Limitations of audits of operations
DIRECTORATE GENERAL FOR AUDIT OF EUROPEAN FUNDS
Limitations of audits of operations
Based on sample (statistical, random) – not targeted, not risk-based
Not full project (sample)
Project in progress
Usually one project/procedure

4. Red flags Own experience Publications Internal trainings
DIRECTORATE GENERAL FOR AUDIT OF EUROPEAN FUNDS
Red flags
Own experience
Publications
Internal trainings
OLAF/AFCOS trainings

5. Suspicion detected 1. Contracting authority: municipality
DIRECTORATE GENERAL FOR AUDIT OF EUROPEAN FUNDS
Suspicion detected 1.
Contracting authority: municipality
4 buildings, 4 procedures
lots (same subject)
Same 4 tenderers (invited)
2 winners (others 3 always thinly more expensive)

6. Suspicion detected 2. See separate excel sheet
DIRECTORATE GENERAL FOR AUDIT OF EUROPEAN FUNDS
Suspicion detected 2.
See separate excel sheet

7. Question „No cartel if dependant entities”
DIRECTORATE GENERAL FOR AUDIT OF EUROPEAN FUNDS
Question
„No cartel if dependant entities”

8. Thank you for your attention!