Állami Számvevőszék
ÁSZ
Summary
The Állami Számvevőszék (State Audit Office of Hungary, ÁSZ) is constitutionally established under Art. 43 of Hungary's Fundamental Law (2011) and governed by Act LXVI of 2011 on the State Audit Office. The President of the ÁSZ is elected by a two-thirds majority of the National Assembly members, by secret ballot, for a single 12-year term. Dismissal or declaration of conflict of interest before the end of the term also requires a two-thirds majority of the National Assembly. The ÁSZ examines the implementation of the central budget, management of public finances, and use of national assets; it submits annual reports to Parliament and publishes audit findings publicly. The ÁSZ has a statutory right of access to all records and documents required for audit purposes. Note: civil society organizations and EU institutions have raised concerns about the selective use of the ÁSZ's audit powers against opposition parties under the Orbán government; the formal statutory structure documented here reflects the legal framework, not assessments of functional independence.
Independence Scorecard
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | 12 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- 2011. évi LXVI. törvény az Állami Számvevőszékről; Magyarország Alaptörvénye 43. cikk
- Citation
- Act LXVI of 2011 on the State Audit Office of Hungary; Fundamental Law of Hungary, Art. 43
Jurisdiction scope
Implementation of the central budget, management of public finances, use of funds from public finances, and management of national assets; audits parliament, government, and other public entities.