Publication: Magyar Közlöny
Issue: MK-2006-128 (Year: 2006, Number: 128)
Era: 2004-2010
Section: 217/1998. (XII. 30.) Korm. rendelet
Paragraph Index: 2627

e) that all assets and liabilities as well as all surpluses and deficits have been posted according to procedures that he considers satisfactory. § 3 Only the Auditor shall be competent to accept in whole or in part certificates and supporting documents furnished by the Secretary General. If he considers it appropriate, he may undertake an examination and detailed audit of any accounting record relating either to financial transactions or to supplies and equipment. § 4 The Auditor shall have unrestricted access, at any time, to all ledgers, accounts, accounting documents and other information which he considers needful. § 5 The Auditor shall not be competent to reject such and such a heading of the accounts, but he shall immediately draw to the attention of the Secretary General any transaction of which the regularity or appropriateness appears to him to be questionable, so that the latter may take the requisite measures. § 6 The Auditor shall present and sign a certificate in respect of the financial statements with the following wording: „I have examined the financial statements of the Organisation for the budgetary period which ended on analysis of the accounting methods and the checking of the accounting records and other evidence which I judged necessary in the circumstances.” That certificate shall indicate, according to the circumstances, that:

Source: https://magyarkozlony.hu/hivatalos-lapok/2e4053c97e04fee558f82d9fb365ea77452ed7bd/dokumentumok/66361d311c443bfe45b634a8bd519435b1a04ef7/letoltes