Az \u00f6nkorm\u00e1nyzati int\u00e9zm\u00e9nyek integrit\u00e1s \u00e9s bels\u0151 kontrollrendszer\u00e9nek szab\u00e1lyszer\u0171 kialak\u00edt\u00e1sa \u00e9s m\u0171k\u00f6dtet\u00e9se kiemelten fontos, mivel ezek n\u00e9lk\u00fcl nem val\u00f3s\u00edthat\u00f3 meg a k\u00f6zp\u00e9nzek \u00e1tl\u00e1that\u00f3, szab\u00e1lyos, gazdas\u00e1gos, hat\u00e9kony \u00e9s eredm\u00e9nyes felhaszn\u00e1l\u00e1sa. A bels\u0151 kontrollrendszer azt a c\u00e9lt szolg\u00e1lja, hogy a k\u00f6lts\u00e9gvet\u00e9si szervek m\u0171k\u00f6d\u00e9s\u00fck \u00e9s gazd\u00e1lkod\u00e1suk sor\u00e1n a tev\u00e9kenys\u00e9geket szab\u00e1lyszer\u0171en hajts\u00e1k v\u00e9gre, teljes\u00edts\u00e9k elsz\u00e1mol\u00e1si k\u00f6telezetts\u00e9geiket \u00e9s megv\u00e9dj\u00e9k az er\u0151forr\u00e1sokat a vesztes\u00e9gekt\u0151l, a k\u00e1rokt\u00f3l \u00e9s a nem rendeltet\u00e9sszer\u0171 haszn\u00e1latt\u00f3l. Az \u00f6nkorm\u00e1nyzati int\u00e9zm\u00e9nyek integrit\u00e1s- \u00e9s bels\u0151 kontroll ellen\u0151rz\u00e9se sor\u00e1n az \u00c1SZ m\u0171k\u00f6d\u00e9s\u00fck ir\u00e1ny\u00edtotts\u00e1g\u00e1t, korrupci\u00f3 elleni v\u00e9detts\u00e9g\u00fcket \u00e9rt\u00e9keli. Az ellen\u0151rz\u00e9s meg\u00e1llap\u00edt\u00e1sai alapj\u00e1n megfogalmazott sz\u00e1mvev\u0151sz\u00e9ki javaslatok hasznos\u00edt\u00e1sa el\u0151seg\u00edti a felt\u00e1rt hib\u00e1k megsz\u00fcntet\u00e9s\u00e9t. A j\u00f3 gyakorlatok bemutat\u00e1s\u00e1val pedig az \u00c1SZ hozz\u00e1j\u00e1rul az \u00f6nkorm\u00e1nyzati alrendszer szab\u00e1lyozott, \u00e1tl\u00e1that\u00f3, kiegyens\u00falyozott \u00e9s fenntarthat\u00f3 m\u0171k\u00f6d\u00e9s\u00e9hez.<\/p>\n
Az \u00c9rdi K\u00f6zter\u00fclet-fenntart\u00f3 Int\u00e9zm\u00e9nyt (int\u00e9zm\u00e9ny) 2015. janu\u00e1r 1-jei id\u0151ponttal alap\u00edtotta \u00c9rd Megyei Jog\u00fa V\u00e1ros \u00d6nkorm\u00e1nyzata. Az int\u00e9zm\u00e9ny \u00f6n\u00e1ll\u00f3an m\u0171k\u00f6d\u0151 \u00e9s gazd\u00e1lkod\u00f3 k\u00f6zszolg\u00e1ltat\u00f3 k\u00f6lts\u00e9gvet\u00e9si szerv, amely saj\u00e1t gazdas\u00e1gi szervezettel rendelkezik, m\u0171k\u00f6d\u00e9si ter\u00fclete \u00c9rd v\u00e1ros ter\u00fclete. Alaptev\u00e9kenys\u00e9gei: szennyv\u00edz gy\u0171jt\u00e9se, tiszt\u00edt\u00e1sa, elhelyez\u00e9se, telep\u00fcl\u00e9si hullad\u00e9k begy\u0171jt\u00e9se, sz\u00e1ll\u00edt\u00e1sa, \u00fat-, aut\u00f3p\u00e1lya \u00e9p\u00edt\u00e9se, \u00e9p\u00edtm\u00e9ny\u00fczemeltet\u00e9s, \u00e1ltal\u00e1nos \u00e9p\u00fclettakar\u00edt\u00e1s, egy\u00e9b takar\u00edt\u00e1s, z\u00f6ldter\u00fclet-kezel\u00e9s, v\u00e1ros-, k\u00f6zs\u00e9ggazd\u00e1lkod\u00e1si szolg\u00e1ltat\u00e1sok, k\u00f6zc\u00e9l\u00fa foglalkoztat\u00e1s, k\u00f6zhaszn\u00fa foglalkoztat\u00e1s, k\u00f6zmunka, k\u00f6ztemet\u0151-fenntart\u00e1s \u00e9s m\u0171k\u00f6dtet\u00e9s. A Magyar \u00c1llamkincst\u00e1r adatai alapj\u00e1n az int\u00e9zm\u00e9ny k\u00f6lts\u00e9gvet\u00e9si kiad\u00e1sa 2018-ban 2 milli\u00e1rd 888 milli\u00f3 forint, a k\u00f6lts\u00e9gvet\u00e9si bev\u00e9tele pedig 1 milli\u00e1rd 435 milli\u00f3 forint volt.<\/p>\n
Az ellen\u0151rz\u00e9s c\u00e9lja annak meg\u00e1llap\u00edt\u00e1sa volt, hogy az \u00f6nkorm\u00e1nyzati int\u00e9zm\u00e9ny bels\u0151 kontrollrendszere biztos\u00edtotta-e az \u00e1tl\u00e1that\u00f3, szab\u00e1lyszer\u0171, gazdas\u00e1gos, hat\u00e9kony \u00e9s eredm\u00e9nyes gazd\u00e1lkod\u00e1s felt\u00e9teleit. Az ellen\u0151rz\u00e9s keret\u00e9ben az \u00c1SZ \u00e9rt\u00e9kelte azt is, hogy a k\u00f6lts\u00e9gvet\u00e9si szervn\u00e9l ki\u00e9p\u00edtett\u00e9k-e a korrupci\u00f3s kock\u00e1zatok kezel\u00e9s\u00e9t szolg\u00e1l\u00f3 integrit\u00e1si kontrollokat, tov\u00e1bb\u00e1 adottak-e egy teljes\u00edtm\u00e9nyellen\u0151rz\u00e9s lefolytat\u00e1s\u00e1nak a felt\u00e9telei.<\/strong><\/p>\n Az \u00c1SZ ellen\u0151rz\u00e9se meg\u00e1llap\u00edtotta, hogy az \u00c9rdi K\u00f6zter\u00fclet-fenntart\u00f3 Int\u00e9zm\u00e9nyn\u00e9l a kiad\u00e1sok teljes\u00edt\u00e9se \u00e9s a bev\u00e9telek beszed\u00e9se a jogszab\u00e1lyi el\u0151\u00edr\u00e1sok szerint t\u00f6rt\u00e9nt. Az int\u00e9zm\u00e9nyvezet\u0151 a szervezet tev\u00e9kenys\u00e9g\u00e9nek, a c\u00e9lok megval\u00f3s\u00edt\u00e1s\u00e1nak nyomon k\u00f6vet\u00e9s\u00e9t biztos\u00edt\u00f3 rendszert szab\u00e1lyszer\u0171en m\u0171k\u00f6dtette. Azonban az int\u00e9zm\u00e9nyn\u00e9l nem hat\u00e1roztak meg t\u00f6bb, a szab\u00e1lyszer\u0171 m\u0171k\u00f6d\u00e9st t\u00e1mogat\u00f3 bels\u0151 szab\u00e1lyt. Az integr\u00e1lt kock\u00e1zatkezel\u00e9si rendszert az int\u00e9zm\u00e9ny vezet\u0151je \u2013 az el\u0151\u00edr\u00e1sok ellen\u00e9re \u2013 nem alak\u00edtotta ki, ennek hi\u00e1ny\u00e1ban nem is m\u0171k\u00f6dtette, \u00edgy a k\u00f6lts\u00e9gvet\u00e9si szerv tev\u00e9kenys\u00e9g\u00e9ben, gazd\u00e1lkod\u00e1s\u00e1ban felmer\u00fcl\u0151 kock\u00e1zatok kezel\u00e9s\u00e9t nem biztos\u00edtott\u00e1k.<\/p>\n Az int\u00e9zm\u00e9ny inform\u00e1ci\u00f3s \u00e9s kommunik\u00e1ci\u00f3s rendszer\u00e9t sem alak\u00edtott\u00e1k ki \u00e9s nem m\u0171k\u00f6dtett\u00e9k. \u00cdgy nem biztos\u00edtott\u00e1k, hogy a sz\u00fcks\u00e9ges inform\u00e1ci\u00f3k marad\u00e9ktalanul, megfelel\u0151 id\u0151ben eljussanak az illet\u00e9kes szervezethez, szervezeti egys\u00e9ghez, szem\u00e9lyhez.<\/p>\n A szervezet integrit\u00e1s elv\u0171 m\u0171k\u00f6d\u00e9se nem volt biztos\u00edtott, a szervezeten bel\u00fcl az integrit\u00e1s kock\u00e1zatokat nem m\u00e9rt\u00e9k fel, a vagyonnyilatkozat-t\u00e9telei k\u00f6telezetts\u00e9ggel j\u00e1r\u00f3 munkak\u00f6r\u00f6ket nem hat\u00e1rozt\u00e1k meg. A szervezeti teljes\u00edtm\u00e9ny m\u00e9r\u00e9s\u00e9re alkalmas k\u00f6vetelm\u00e9nyeket nem alak\u00edtott\u00e1k ki, ez\u00e1ltal a teljes\u00edtm\u00e9ny m\u00e9r\u00e9s\u00e9nek felt\u00e9teleit nem biztos\u00edtott\u00e1k.<\/p>\n Az int\u00e9zm\u00e9ny vezet\u0151je a jogszab\u00e1ly szerinti nyilatkozat\u00e1ban \u00e9rt\u00e9kelte az int\u00e9zm\u00e9ny 2018. \u00e9vi bels\u0151 kontrollrendszer\u00e9nek min\u0151s\u00e9g\u00e9t. A nyilatkozat tartalm\u00e1t az ellen\u0151rz\u00e9s meg\u00e1llap\u00edt\u00e1sai nem igazolt\u00e1k.<\/p>\n Az ellen\u0151rz\u00e9s meg\u00e1llap\u00edt\u00e1sai alapj\u00e1n az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k az \u00c9rdi K\u00f6zter\u00fclet-fenntart\u00f3 Int\u00e9zm\u00e9ny int\u00e9zm\u00e9nyvezet\u0151je r\u00e9sz\u00e9re 10 javaslatot fogalmazott meg, amelyekre az \u00e9rintettnek 30 napon bel\u00fcl int\u00e9zked\u00e9si tervet kell k\u00e9sz\u00edtenie.<\/p>","protected":false},"excerpt":{"rendered":" Az \u00c9rdi K\u00f6zter\u00fclet-fenntart\u00f3 Int\u00e9zm\u00e9ny 2018-ban biztos\u00edtotta a k\u00f6zp\u00e9nzek szab\u00e1lyszer\u0171 elsz\u00e1mol\u00e1s\u00e1t, azonban a bels\u0151 kontrollrendszer kialak\u00edt\u00e1sa \u00e9s m\u0171k\u00f6dtet\u00e9se sor\u00e1n maradtak fenn hi\u00e1nyoss\u00e1gok. Az integrit\u00e1si kontrollokat nem \u00e9p\u00edtett\u00e9k ki, \u00edgy a korrupci\u00f3s kock\u00e1zatokkal szemben nem volt v\u00e9dett. <\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"cikk_cimkek":[15],"content_flags":[352],"content_icons":[],"class_list":["post-10236","post","type-post","status-publish","format-standard","hentry","category-erdmost","cikk_cimkek-kozelet","content_flags-noshow"],"acf":[],"_links":{"self":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/10236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/comments?post=10236"}],"version-history":[{"count":0,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/posts\/10236\/revisions"}],"wp:attachment":[{"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/media?parent=10236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/categories?post=10236"},{"taxonomy":"cikk_cimkek","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/cikk_cimkek?post=10236"},{"taxonomy":"content_flags","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_flags?post=10236"},{"taxonomy":"content_icons","embeddable":true,"href":"https:\/\/erdmost.hu\/en\/wp-json\/wp\/v2\/content_icons?post=10236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}