Retrospective checking of payments from the EMOGA guarantee department

Ficzeréné Nagymihály, Kornélia – Czencz, László

Keywords: agricultural support, checking, export, risk analysis, speculative inventory accumulation

The largest portion of the EU’s budget is spent on the most complex areas of the Common Agricultural Policy. In Hungary, the Office of Agriculture and Regional Development makes payments from the EMOGA Guarantee Department while retrospective checking of these payments is conducted out by the Customs and Finance Guard’s monitoring network – as set out in statute 4045/89 (EGK). The cooperation required from farmers takes the form of presentation of all accounting records related to the support grants. In order to avoid findings of irregularities during these checks and the subsequent determination of grant repayment, all the conditions of the grant must be adhered to. The state (customs) authority is paying increasing attention to risk analysis and its harmonisation with the Commission’s recommendations and directives.