The State Audit Office
In 1990, Parliament re-established its own auditing institution independent of the government in the form of the State Audit Office. The Office expresses its opinion on proposed budget legislation and audits the implementation of the Budget Act, the use of public funds in general and the management of state assets. The competence of the State Audit Office covers every area of financial management relating to the use of public funds, and the Office may perform audits at any level of state organisation. Parliament elects the President of the State Audit Office, who in turn will nominate the Vice-President. The President of the Office submits to Parliament an opinion on the Central Budget Bill, a report in connection with the Bill on Closing the Annual Accounts and an annual report on the work of the Office. The various audit reports submitted by the Office go before the committees for discussion. The President of the State Audit Office is László Windisch, assisted by Vice-Presidents Magdolna Holman and Monika Karas.
The Commissioner for Fundamental Rights
Four parliamentary commissioners (ombudsmen), the Commissioner for Civil Rights, Commissioner for Minority Rights, Privacy Commissioner and Ombudsman for Future Generations, were responsible for protecting citizens' rights between 1995 and 2011.
The Fundamental Law assigns the duty of protecting basic rights to the Commissioner for Fundamental Rights (in force as of January 2012), whose deputies attend to the protection of the interests of future generations and the rights of the national minorities. The Commissioner for Fundamental Rights reports annually to Parliament on his or her activities. The Commissioner for Fundamental Rights is Ákos Kozma, his deputy responsible for the interests of future generations is Gyula Bándi, and Mrs Erzsébet Sándor Szalay is charged with protecting the rights of the national minorities.