Official home page of the SAO of Hungary

About us

About the State Audit Office of Hungary:

The State Audit Office of Hungary is the supreme financial and economic audit institution of the National Assembly.  SAO is the guardian of public funds for 150 years and the financial guarantor of democracy for 30 years.

Its mission is to support accountability of public funds and to contribute to good governance through its well-founded, value adding audits and comprehensive advisory and knowledge sharing activities.  With its recommendations and conclusions the SAO facilitates the regular, economical, efficient and effective use of public money.

The first independent Hungarian Audit Office (Hungarian Supreme Royal Audit Office) was established in 1870.  In 1914, its name was changed to Supreme State Audit Office (SSAO). Similarly to the current audit office, SSAO audited the management of public funds and public property as an independent organisation from the government. In 1949 during the turning point in politics following World War II, it was dissolved by a decree. The organisation was re-created – officially from 1 January 1990 – after 40 years, by the 23 October 1989 Constitutional modification in parallel to the proclamation of the Third Hungarian Republic.

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State Audit Office of Hungary is the guardian of public funds for 150 years and the financial guarantor of democracy for 30 years.

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The Fundamental Law came into force on 1 January 2012, its first cardinal rule, and the new SAO Act of July 1, 2011, significantly strengthened the SAO's audit capabilities and gave significant weight to its audits. Given the powers laid down in the new law and the system of legal implications, the era of audit without consequences in Hungary finally came to an end.

In line with the new legal environment, the State Audit Office of Hungary has undergone a fundamental renewal of its operational processes and organizational structure over the past 10 years including the continuous improvement of methodologies, the transformation of internal processes from planning to utilization, and the rethinking and reinforcement of quality assurance and human resource management. In recent years, the SAO's advisory and knowledge-sharing activities supporting public money users have received increasing emphasis, which improves the management of public funds.

The SAO performs its legally determined duties in accordance with the interest of the Hungarian society. It evaluates and analyses the use of public money, as well as the management of national and municipal property.  Its aim is to improve the situation regarding public finances, to which evidence-based audit results provide the starting point. This means that the aim of the analyses and audits of the SAO is not to seek failures, or conviction itself, rather to improve public finances and to support maintaining the achieved results.

After the organizational and operational processes, from 1 February 2020 the new, digital image of the State Audit Office of Hungary is to be formed as a result of the renewal process deriving from value preservation. The new logo of the SAO symbolizes continuity and continuous development, while the turquoise line in the logo illustrates the ability to adapt to the challenges of modern age and digitalization. The national coat of arms represents the Hungarian statehood while the colors of the SAO are dark blue, turquoise and silver.

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State Audit Office of Hungary is the guardian of public funds for 150 years and the financial guarantor of democracy for 30 years.

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31 January 2020