HELLENIC COURT OF AUDIT
Audits
Special Report | Performance Audit | AUDIT 2/2024
Recovery and Resilience Fund (RRF): Do project monitoring procedures ensure the early detection and the addressing of any delays in their implementation?
The audit focuses on the risk of delays in the implementation of projects, which may lead either to the 'accumulation' of projects under implementation at the end of the RRF implementation period, with the risk of inefficient use of the corresponding funds and occurrence of irregularities, or los
The audit focuses on the risk of delays in the implementation of projects, which may lead either to the 'accumulation' of projects under implementation at the end of the RRF implementation period, with the risk of inefficient use of the corresponding funds and occurrence of irregularities, or loss of the EU funding.
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Special Report | Performance Audit | AUDIT 1/2024
Intergenerational Solidarity Fund (AKAGE): Is the collection of its revenues and the allocation of its resources carried out according to law and to the purpose of the Fund ?
translation of text available soon
translation of text available soon
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Special Report | Compliance Audit | AUDIT 7/2023
Pre-contractual audit of procurement public contracts: Substantial irregularities of period from 1.1.2022 to 30.6.2023
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Sixth Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding procurement public contracts falling under its jurisdiction.
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Sixth Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding procurement public contracts falling under its jurisdiction.
- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Compliance Audit | AUDIT 6/2023
Pre contractual audit of public service contracts Substantial irregularities of period from 1.1.2022 to 30.6.2023
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Seventh Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding public service contracts falling under its jurisdiction.
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Seventh Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding public service contracts falling under its jurisdiction.
- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Compliance Audit | AUDIT 5/2023
Pre contractual audit of public contract works: Substantial irregularities further findings of period from 1.1.2022 to 30.6.2023
Overview of case law findings on pre-contractual audit. The report presents the substantial irregularities and the most critical findings, which emerged from the pre-contractual audit of the procedures for awarding public works, during the period from 1.1.2022 to 30.6.2023.
Overview of case law findings on pre-contractual audit. The report presents the substantial irregularities and the most critical findings, which emerged from the pre-contractual audit of the procedures for awarding public works, during the period from 1.1.2022 to 30.6.2023.
- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Performance Audit | AUDIT 4/2023
Direct awards: When do direct awards of public contracts or awards following a negotiated procedure ensure the objective integrity of the process?
Public procurement without a tendering procedure is a matter of constant challenge in the public debate.
Public procurement without a tendering procedure is a matter of constant challenge in the public debate. By auditing 64 public bodies and a sample of 5.073 contracts, the Court of Audit attempted to answer the question how to ensure the objective integrity of the process in the case of direct awards by identifying practices that may give rise to suspicions of misuse, non-transparency and arbitrariness.
- Category:
- Financial Sustainability
- Public Contracts
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