Establishment and Early Operations of the State Audit Office of Hungary

Révész, Mihály T. (2012) Establishment and Early Operations of the State Audit Office of Hungary. Public Finance Quarterly = Pénzügyi Szemle, 57 (1). pp. 101-115.

Preview

PDF - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader
194kB

Abstract

Re-established in 1867 by the Austro-Hungarian Compromise, parliamentarism institutionalised the powers of the legis-lature to exercise control over the government in Hungary as well, and Parliament established the State Audit Office to carry out the duty of economic control. However, Act XVIII of 1870 codifying the State Audit Office contained ambiguous provisions on its legal status, specifying only arithmetic control as its task, as a result of which the operations of the Office, from the beginning to its dis-continuation, were described in contradictory terms.

Item Type:

Article

Uncontrolled Keywords:

parliamentary system, government, budgetary rights, final accounts, financial control

JEL classification:

H50 - National Government Expenditures and Related Policies: General
H61 - National Budget; Budget Systems

Subjects:

Finance

ID Code:

8998

Deposited By:

Alexa Horváth