Transforming External Control of Municipal Finances in Hungary
DOI:
https://doi.org/10.54201/iajas.108Keywords:
external control, professional control, legal supervision, County Government Offices, State Audit Office of Hungary, inspection of central government fundingAbstract
The external control of the Hungarian municipal finances has been based on the traditional, continental dual model: the State Audit Office of Hungary, responsible for the professional control of these finances on the one hand, and the County (Capital) Government Offices, performing the legal supervision of the decisions and procedures of municipal finances on the other hand. This paper analyzes how this ecosystem has been transformed, and how central governmental control has been strengthened during the last decade. It also examines the phenomenon of blurring the boundaries between professional and legal control and supervision. Finally, it reviews the complementary elements of this system, such as the inspection competences of the Hungarian State Treasury and the asset management control powers of the public prosecutors.
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