The governmental audit competencies of the Office


The Government Control Office performs the tasks of the governmental audit body defined by law, as well as the additional tasks defined in legislation or public law regulatory instruments in connection with the enforcement of the policy of governmental audit pursuant to Government Decree 355/2011. (XII. 30.)  on the Government Control Office. In its governmental audit competence, the Office carries out audit tasks prescribed by separate legislation, government decisions, and by the Prime Minister or the Minister responsible for general political coordination (hereinafter: Minister). 

The Government Control Office carries out its audit activities based on the annual audit plan approved by the Government. Based on a government decision, the Prime Minister's or the Minister's instruction, the President of the Office orders an extraordinary inspection.


Based on Art 63 (1) of the Act CXCV of 2011 on public finances the audit authority of the Office covers:

a) the audit of the implementation of government decisions,

b) the governmental audit of use of funds financed from European Union sources or other programs financed on the basis of international treaty concluded on behalf of the state, the use of centrally managed appropriations classified under the control of the Government, chapter managed appropriations, appropriations of social security financial funds, appropriations of separate state financial funds, and the budgetary institutions under the control or supervision of the government,

c) the audit of use of budgetary supports and other subsidies allocated from the central subsystem of the public finances - including funds and aid received on the basis of international treaties - granted to business organizations, public foundations, public bodies, foundations and associations, and the use of state assets provided free of charge for specified purposes to the aforementioned organizations,

d) the audit of economic companies that are state-owned and belonging to particular important national assets from the point of view of the national economy, as well as - excluding the Hungarian National Bank - in which the state has a majority influence,

e) the audit of foundations and public foundations over which the founding rights are held by a budgetary institution under the control or supervision of the Government, or which receive support from the central subsystem of public finance,

f) the verification of the legitimacy of the undertaking and redemption of state guarantee, including the central budget and the audit of compliance with the conditions of the guarantee contract at the original debtor and creditor of the debt,

g) repealed

h) the legal relationships established in connection with the provisions of points a)-f), as well as to the contracting parties that contribute directly or indirectly to the fulfillment of the legal relationship, and

i) repealed

j) the audit of the operation and management of the beneficiary in case of providing budgetary support for operational purposes.


Monitoring the implementation of government decisions


In the frame of governmental audit, the Office registers the government resolutions included in the government decision and monitors the process and progress of their implementation.


Audit of the implementation of Act CXXXI of 2010 on social participation in the preparation of legislation


The Office pursuant to Art. 6/A of the Act CXXXI of 2010 on social participation in the preparation of legislation audits annually whether the minister responsible for the preparation of the legislation fulfills his/her obligations set out in the law. The Office prepares a report on the audit results, which is published on the all-governmental website by 31st January of the year following the year in question, via the minister responsible for justice.


The duties of the Office in the field of relations


The Office pursuant to Art. 6/A (1) of the Government Decree 355/2011. (XII. 30.) in order to ensure the regular, economical, efficient and effective management of public finance funds and national assets, as well as the regular fulfillment of reporting and data provision obligations at government level, it maintains contact and cooperates with other bodies providing control of public finances and with the minister responsible for public finances. In order to fulfil the before mentioned, the Office supports and harmonizes the contact activities of the bodies under its control authority defined by law with other bodies performing control of the public finances.


The vice president of the Office carries out the duties of the President of the Inter-ministerial Committee Responsible for Governmental Relations with the State Audit Office established by the Government Decision 1514/2019. (VIII. 30.) on the expansion of the tasks of the Government Control Office and the establishment of the Inter-ministerial Committee Responsible for Governmental Relations with the State Audit Office. The task of the committee is to ensure harmonized governmental relations with the State Audit Office, to follow up the findings of the State Audit Office and to monitor the utilization of proposals, as well as to formulate proposals for the Government based on audit experiences.



Joint audits


The Office in accordance with Art. 9 of the Government Decree 355/2011. (XII. 30.) - based on an agreement - can carry out joint audits with the supervisory and the official audit bodies.



Implementation of consulting activities


Pursuant to Art. 10 (1) of the Government Decree 355/2011. (XII. 30.), the Office in relation to proposals and reports to be submitted to the Government, as well as activities related to the entry into force of legislation, and in other matters, carries out consulting activities to the Government, the Prime Minister and the Minister based on their mandate.



Supporting the internal audit of ministries


The Office in accordance with Art. 10/A of the Government Decree 355/2011. (XII. 30.), as well as with the Government Decree 370/2011. (XII. 31.) on internal control system and internal audit of budgetary institutions performs tasks related to the support of the internal audit of the ministries.



The reporting duties of the Office


The President of the Office shall report to the Government on the activities of the Office annually, by June 30 of the year following the subject year, through the Minister.