Ellenjegyzés

Ellenjegyzés is a Hungarian term that translates to "endorsement" or "counter-signature" in English. It refers to a specific type of signature that a person places on a document, typically a bill or invoice, to indicate their approval or authorization for its payment or processing. This signature essentially confirms that the goods or services have been received, inspected, and are deemed satisfactory, thus releasing them for financial settlement.

The practice of ellenjegyzés is common in Hungarian administrative and business contexts. It serves as a crucial internal control mechanism, ensuring accountability and preventing unauthorized expenditures. The person providing the ellenjegyzés is usually an authorized individual within an organization, such as a department head, manager, or procurement officer, who has the responsibility for overseeing the particular budget or expenditure in question. Their signature signifies that the transaction aligns with the organization's policies and financial capacity. Without this counter-signature, a bill might not be processed or paid by the accounting department.