Article 32/C
(1) The State Audit Office is the financial and economic accounting organization of Parliament. It is its duty to exercise control over the management of state finances and the Budget, and within this to oversee the cogency of the Budget Bill and the merit and expediency of each item of spending. It countersigns contracts on credit claimed by the Budget; oversees in advance the legality of the spendings the Budget has planned for; checks the final accounts of the State Budget. The State Audit Office controls the management of State assets, the wealth-preserving and wealth-increasing work of State-owned companies and enterprises; and sees to other duties that are part of its competence under the law.
(2) The State Audit Office is led in its work and controlling activity by considerations of legality, expediency, and the financial results of the units concerned. The State Audit Office reports on its findings to Parliament, and its reports must be made public. The president of the State Audit Office submits the findings of the Office on the final accounts together with the final account itself to Parliament.
(3) For the election of the president and vice-presidents of the State Audit Office, the votes of two thirds of the Members of Parliament are required.
(4) For the ratification of the law on the principles to govern the organization and operation of the State Audit Office, two thirds of the votes of the MPs present are necessary.
Article 32/D
(1) It is the responsibility of the Hungarian National Bank to issue legal tender in the manner determined by the law, to protect the stability of the national currency, and to regulate the circulation of money.
(2) The President of the Hungarian National Bank is appointed by the President of the Republic for a term of six years.
(3) The President of the Hungarian National Bank presents to Parliament a report on the activities of the Bank once a year.