számvevszékek

Számvevszékek, a Hungarian term, translates to "audit offices" or "chambers of auditors." This term generally refers to state audit institutions responsible for overseeing public finances. Their primary function is to independently and objectively examine the legality, efficiency, and effectiveness of public spending and revenue collection. This includes auditing government ministries, local authorities, state-owned enterprises, and other public bodies. The audits provide assurance to the legislature and the public that taxpayer money is being managed responsibly.

The specific powers and responsibilities of a számvevszék can vary depending on national legislation. However, common activities involve reviewing financial statements, assessing compliance with laws and regulations, and evaluating the economy of public operations. They may also investigate allegations of mismanagement or corruption. The findings of their audits are typically presented in public reports, which can lead to recommendations for improvement, corrective actions, and sometimes even legal proceedings. The independence of these audit institutions is crucial for their credibility and effectiveness, often being enshrined in the constitution or specific laws. They play a vital role in good governance and accountability within the public sector.