Public funds, fiscal oversight, State Audit Office, internal control, legal framework, accountability

The study explores the legal and institutional mechanisms governing the control of public funds in Hungary. It outlines the constitutional foundations and statutory definitions of public tasks and budgetary institutions, emphasizing their role in ensuring lawful and transparent financial management. The analysis focuses on the multi-level system of fiscal oversight, including the external (State Audit Office), governmental (Government Control Office, Hungarian State Treasury), and internal control mechanisms operating within budgetary bodies. Through a doctrinal and normative approach, the paper highlights how these mechanisms collectively guarantee the effective and accountable use of national resources. The findings demonstrate that Hungary’s fiscal control system provides a coherent legal framework that reinforces transparency, effectiveness, and public trust in the management of state finances.

HOTTÓ, ISTVÁN