Public Funds and the Legal Framework of Fiscal Oversight in Hungary

Hottó, István (2025) Public Funds and the Legal Framework of Fiscal Oversight in Hungary. STUDIA JURIDICA ET POLITICA JAURINENSIS, 12 (1). pp. 71-79. ISSN 2064-5902

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Abstract

The study explores the legal and institutional mechanisms governing thecontrol of public funds in Hungary. It outlines the constitutionalfoundations and statutory definitions of public tasks and budgetaryinstitutions, emphasizing their role in ensuring lawful and transparentfinancial management. The analysis focuses on the multi-level system offiscal oversight, including the external (State Audit Office), governmental(Government Control Office, Hungarian State Treasury), and internalcontrol mechanisms operating within budgetary bodies. Through adoctrinal and normative approach, the paper highlights how thesemechanisms collectively guarantee the effective and accountable use ofnational resources. The findings demonstrate that Hungary’s fiscalcontrol system provides a coherent legal framework that reinforcestransparency, effectiveness, and public trust in the management of statefinances.

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