Állami Számvevőszék

Indoklás

Audit is a labour-intensive function: the output is the professional judgement of accountants, auditors, and analysts reading accounts, contracts, and asset registers. Personnel is accordingly the dominant cost, 77.8% of the working budget and 81.6% of the chapter's recurrent envelope. The function the ÁSZ performs — independent ex-post verification that public money was spent as the legislature authorised, and ex-ante review of whether the proposed budget is sound — is a constitutional-precondition function in the classical-liberal frame. It is part of the rule-of-law infrastructure through which the legislature holds the executive accountable. The three diagnostic questions resolve decisively in favour of retention. On voluntariness: an audit body that the audited entities could decline to fund is not an external auditor; the involuntary, legislature-financed character is what makes the audit binding rather than advisory. On calculation: the ÁSZ is not allocating resources across competing subjective uses — it is verifying compliance against a defined legal standard — a bounded, rule-applying task that requires no price signal to coordinate, and in which the auditor does not substitute for market allocation. On public-choice exposure: the ÁSZ is the institution that exists to *detect* concentrated-benefit, diffuse-cost arrangements elsewhere in the budget, not an example of one. The structural lobby a public-choice analysis looks for runs the other way here: the standing political incentive is to *weaken* the auditor, so that spending escapes scrutiny. Adequate, stable funding of the audit function is the countervailing institutional commitment.

Indoklás

This is the employer-side payroll levy — social contribution tax (szociális hozzájárulási adó, SzocHo) and related contributions — owed on the ÁSZ payroll above. It is not a discretionary programme; it is a statutory cost that moves mechanically with the Személyi juttatások line. It is worth pausing on what this line actually is, because it makes a mechanism visible that recurs across the whole budget. The 2,235.0 millió Ft is roughly 14.6% on top of the 15,360.1 millió Ft gross-wage line. It does not appear in any ÁSZ employee's pay packet; it is paid before take-home pay is calculated. For every 100 Ft of gross salary the state budgets here, it budgets a further ~14.6 Ft of employer levy — and the same wedge is then paid by every private employer in Hungary, where it is not a transfer between state pockets but a genuine subtraction from what an employer can offer a worker. On the worker's side the wedge continues: personal income tax at 15% and the employee social-insurance contribution at 18.5% are withheld from the gross wage before it is spent, and value-added tax at 27% on most spending then captures a further share of what is left. The cumulative effective state take on full employer compensation, before any excise on fuel or energy, is well above the visible payroll figure. None of that is a reason to alter this line — the levy is statutory and the payroll it sits on is a Keep — but it is the reason the labour-tax chapters elsewhere in this budget repay close reading: the employer wedge here is the same instrument that, in the rest of the economy, suppresses take-home pay before the worker ever sees it.

Indoklás

Materials, utilities, IT, professional services, and the general running costs of the audit function — 6.5% of the chapter envelope. This is the non-payroll operating cost of a body whose function is a Keep; the operating cost inherits the classification of the function it supports. The amount is modest in absolute terms and modest relative to the personnel line it complements. There is no concentrated-benefit constituency attached to a general operating-cost line of this size, and no dependency chain that a transition would need to protect.

Indoklás

The larger of the two capital-budget lines, 4.0% of the chapter envelope. Capital investment for an audit body is principally information-systems and analytical-tooling spend, plus equipment. Modern public-sector audit is data-intensive: the ÁSZ's ability to test large volumes of transactions, cross-check asset registers, and analyse procurement data depends on its analytical infrastructure. Capital investment that raises the productivity of the audit function is consistent with Keep — indeed, it is the form of spending most likely to let the office cover more of the budget per auditor. The line should be held to ordinary capital-discipline standards (a defined asset, a defined useful life, a business case), but those are project-appraisal questions internal to a Keep, not grounds for a different classification.

Indoklás

The smaller capital line, 0.7% of the chapter — renovation and refurbishment of the office's existing premises and assets. This is maintenance of the physical capital a Keep institution already holds, not expansion. At 132.3 millió Ft it is a routine asset-upkeep line; deferring maintenance does not save money in any horizon that matters, it converts a predictable small cost into an unpredictable larger one. The line inherits the Keep classification of the institution.

Indoklás

A residual working-budget line of 3.0 millió Ft — 0.015% of the chapter. At this scale the classification follows the chapter: a minor operating residual within a Keep institution, with no separable programme content that would warrant its own verdict. The administrative cost of scrutinising a 3.0 millió Ft line in isolation would exceed anything the scrutiny could recover.