From the 2026 budget audit
250 million Ft with no named purpose, allocated after the budget is voted.
A chapter-level reserve is unallocated spending authority — funds appropriated without a specified function, available for in-year discretionary disposition outside the line-item scrutiny applied to the rest of the budget.
250 millió Ft — roughly 62 Ft per taxpayer — set aside with no named recipient, to be allocated by the chapter administrator at their discretion during the year.
What you see — and what you don't
The seen: a budget buffer that lets the chapter administrator respond to surprises. The unseen: the parliamentary scrutiny that never happens, because the spending authority is voted in blank and the actual destination is decided after the fact, invisible to the public accounts at the moment of commitment.
Objection
"Every chapter needs a contingency reserve — unexpected costs arise in managing a land portfolio."
Answer
Genuine unforeseen obligations — a larger-than-expected court judgment, an emergency maintenance cost — can be met from the central contingency reserve through the normal supplementary-appropriation process, which preserves parliamentary visibility. A standing chapter-level reserve is not a contingency mechanism; it is discretionary in-year spending latitude without a named function. In a chapter being wound down, there is no case for it.
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The analyst's verdict
Chapter Reserve
Rationale
A chapter-level reserve is an unallocated buffer — funds appropriated without a named purpose, available for in-year discretionary disposition by the chapter administrator. From the framework's standpoint, an unallocated reserve is the purest form of discretionary allocation: spending authority detached from any specified function, the application of which is decided after the budget is voted, outside the line-item scrutiny the rest of the chapter received. In a chapter being wound down toward a smaller residual, there is no case for a standing discretionary buffer at all. Genuine unforeseen obligations — a court judgment larger than the 30.0 millió Ft provision, an unexpected maintenance emergency — can be met from the central contingency reserve through the normal supplementary process, which preserves parliamentary visibility. The 250.0 millió Ft is cut in a single cycle; nobody holds a reliance interest in an unallocated reserve.
Transition mechanism
Remove the chapter reserve from the 2026 budget. Route any genuine unforeseen Land Fund obligation through the central contingency reserve under the normal supplementary-appropriation process.
Affected groups
None. The "loss" is discretionary in-year spending latitude for the chapter administrator.
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