INNOVATION EXPERIENCE OF CONTROL OF BUDGETARY INSTITUTIONS BY DEVELOPMENT OF THE INFORMATION DATA SERVICE (KGR-K11) SYSTEM

Abstract

Necessary for the functioning of a country the planning and monitoring the implementation of the budget is an important task for the state. The state so realizes its functions and creates a well-functioning state administration. This can only happen in a controlled framework, in „treasury system”. In 1996, when the Hungarian State Treasury was set up by the National Assembly, which currently manages and audits national budgetary transactions, and also audits financial transactions conducted by other budgetary institutions The Hungarian State Treasury is a self-managed central budget department with independent legal personality.

The present study focuses on the operation of the Budgetary Information Office. The framework for the audits conducted and for processing and analyzing the data generated is relatively new and is still being developed. In order to achieve high efficiency of both transactions and auditing, and meet the standards stipulated, high level developments have been implemented in the informatics background of such operations. The wide variety of accounting softwares used by different budgetary institutions still poses some difficulty for the informatics systems developers and users of KGR-K11, as data provided by budgetary institutions all over the country need to be processed in a single framework in order to balance treasury and ledger accounts. However, as a result, annual budget reports are now conducted in a timely manner.

Electronic data sending has accelerated the flow of data. On the whole, data are provided and audited faster and more efficiently, even though the KGR-K11 system is still being developed.