számvevszék

Számvevőszék, or the State Audit Office of Hungary, is Hungary’s national external auditor and one of the country’s independent constitutional bodies. Its primary mandate is to ensure the legality, regularity, and sound financial management of public funds and resources across the central government, local governments, state-owned enterprises, and other public-sector entities, including the management of European Union funds.

The office conducts financial audits, compliance audits, and performance audits to assess efficiency, effectiveness, and economy in the use of public resources. It can examine financial management, procurement procedures, subsidies, grants, and the use of EU and other external funds. Audit findings are compiled into reports that may include recommendations for corrective action, improvements in internal controls, and measures to strengthen accountability. Audit results are transmitted to the National Assembly and are published for public access, contributing to parliamentary oversight and transparency.

Independence is a core principle of Számvevőszék. It operates as a separate constitutional body, free from direction by the government or the legislature, and its staff and budget are protected to preserve impartial auditing. The office is headed by the President of Számvevőszék, who is elected by the National Assembly for a fixed term (commonly nine years) and typically serves without the possibility of immediate reappointment. The President may be supported by vice-presidents and multiple audit directorates covering different audit areas.

History and international engagement: Számvevőszék has historical roots in Hungary’s public-finance oversight institutions and has evolved through reforms to its current structure. It is an active participant in international audit networks, including INTOSAI and EUROSAI, engaging in standard-setting and cross-border cooperation to advance public-sector auditing.