Establishment and Early Operations of the State Audit Office of Hungary

Mihály T. Révész
PhD in Law and Political Sciences, Eötvös Loránd University

Published in: Public Finance Quarterly 2012/1 (p. 101-115.)

Summary: Re-established in 1867 by the Austro-Hungarian Compromise, parliamentarism institutionalised the powers of the legislature to exercise control over the government in Hungary as well, and Parliament established the State Audit Office to carry out the duty of economic control. However, Act XVIII of 1870 codifying the State Audit Office contained ambiguous provisions on its legal status, specifying only arithmetic control as its task, as a result of which the operations of the Office, from the beginning to its discontinuation, were described in contradictory terms.

Keywords: parliamentary system, government, budgetary rights, final accounts, financial control

Journal of Economic Literature (JEL) kód: H50, H61, K100

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