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The instruments of administrative supervision of local governments in Hungary

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Gyurita R.

Financial Law Review

2020

vol. 17

issue 1

24-51

This study exhibits the separation of the control of the legality of local governments from the supervision of the legality of local governments, separation of the financial and economic audit from the supervision of legality, and classification and characterization of the supervisory instruments. Legality control was the form of the control of local governments within the public administrative organization from 1990 to 2011. The control implemented within the previous public administrative organization had a less severe influence than today’s supervision. The public administration organ (government office) exercising the power of legality review had fewer instruments, and did not have instruments allowing any direct intervention. As regards its subjects, the financial and economic audit examines the responsible management of a) public funds and b) State and the local government assets. This audit is not part of the supervision of legality, and therefore its subjects differ from those of the supervision of legality. The hypothesis of the study is that the instruments of the supervision of legality ensure the lawful operation of local governments and objective legal protection. Descriptive analysis, practical analysis and the comparative method are typical research methods.

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The instruments of administrative supervision of local governments in Hungary