欧盟资助公共采购的审计和补救措施

G. Soós
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引用次数: 0

摘要

一般来说,在公共采购期间所采取行动的合法性由国家一级任命的审查机构决定。当采购涉及欧盟资金时,监测这些程序的合法性还涉及审计和其他控制系统,作为资金管理和控制的一部分,涉及专门机构。这两种制度之间的相互作用没有在欧盟一级加以管制,会员国的管制在某些情况下也不完整,导致审查机构和审计员的决定之间产生摩擦。本文详细探讨了欧盟资助的公共采购中的机构能力,并研究了审计和其他控制系统如何与欧盟和国家层面的传统审查程序相互作用。本文以匈牙利的制度体系为例,从欧盟的角度和国家的角度提出了这些问题。本文分析了机构权限重叠所产生的问题,并提出了处理这些问题的一些可能的解决办法。
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Audits and Remedies in EU Funded Public Procurement
In general, the legality of actions carried out during public procurement is decided by review bodies appointed at the national level. When the procurement involves EU funds, monitoring the legality of such procedures also involves a system of audits and other controls as part of the management and control of funds, involving specialised institutions. The interaction between the two systems is not regulated at the EU level and regulation by Member States is also incomplete in certain cases, leading to friction between the decisions of review bodies and auditors. This article explores in detail institutional competences in EU-funded public procurement and examines how the system of audits and other controls interacts with traditional review procedures at the EU and national level. These are presented both from the EU perspective and from the national perspective, using the Hungarian institutional system as an example. The article analyses the issues arising from overlapping institutional competences and proposes certain possible solutions to deal with these issues.
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