The article is devoted to the problem of whether or not a given system of differential equations is identical with the Euler-Lagrange system of an appropriate variational integral. The actual theories which rest on the Helmholz solvability condition and the local Tonti formula are revised. Quite elementary approach is applied. Then the Helmholz condition turns into an easy matter together with unexpected consequence, the solution of incomplete inverse problem. Since the Tonti formula does not give the economical solution, new direct and even global approach is proposed for the determination of all first-order variational integrals related to the second-order Euler-Lagrange system. It employs the fibered de Rham theory where the multiple-valued (ramified) solutions are included as well. The article is of a certain interest also for nonspecialists.Keywords: Euler-Lagrange expression; divergence; Helmholz condition; exact inverse problem; de Rham theory.Informally, the inverse problem of the calculus of variations concerns the indication of hidden extremality principles which undoubtedly belongs to the most important topics both in theoretical and in applied sciences. Various setings are possible. Roughly, the absolute inverse problem is without any restrictions: to decide whether a given system of differential equations is equivalent in the broadest possible sense to an appropriate Euler-Lagrange system. Alas, only some rudiments of the absolute calculus of variations exist [1, Section 7] and partly [2], [3]. Then the general inverse problem deals with equivalences preserving the dependent and the independent variables. Only the particular subcase where the equivalences are linear combinations of equations was systematically investigated after the famed initiating article [4], however, the general case with one independent variable was treated in [5]. Finally, the exact inverse problem appears as a very strict topic: to determine if a given system of differential equations is identical with the Euler-Lagrange system of an appropriate variational integral. This problem looks as the easiest one, however, though it was investigated for a long time in a huge number of articles, the results still cannot be regarded as satisfactory.Our aim is twofold. First, to demonstrate the simplicity of the well-known fundamental achievements on the exact inverse problem. Second, to propose a direct method of determining the "most economical" solutions of the exact inverse problem for the case of the second-order Euler-Lagrange systems of partial differential equations on rather general domains. This is already a new global approach. It should be noted that very advanced tools were applied to the global inverse problem [6], [7], [8], [9], [10], however, only the abstract existence of smooth and single-valued solutions on the total jet space of all cross-sections of a fibered manifold was ensured if some cohomology of the underlying manifold vanishes. It is nevertheless well-known that just the multiply-valued (ramified) obj...