The protection of fixed assets belonging to State Bodies, such as local authorities and public legal entities, requires the establishment of special procedures for their registration and safeguarding. This audit was carried out in 
in 32 State Bodies and focused on "tangible assets", i.e. property items or equipment in possession of a State Body, which are intended to be used for the accomplishment of its mission, the useful life of which exceeds one year.

Category:
• Financial Sustainability
• Fixed Assets, Management of public assets

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The Hellenic Court of Audit investigated the implementation of the Labour Employment Organisation (OAED) programme for the single  cash assistance to those registered as long-term unemployed and not receiving other allowances.

Category:
• Welfare State
• Welfare

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Special Needs Education is defined as the total of educational services provided to students with special educational needs in all levels of education.  Taking into consideration that the top priority of this specific education should consist in providing training within the general educational framework, the audit aimed to determine whether the provision of Special Education services under this circumstance is organised in a way that meets the students' needs.

Category:
• Welfare State
• Education

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Unlike public works and public procurement, services do not leave any trace after they have been provided. Public entities must apply a reliable system of effective control when accepting services, otherwise there is a risk of paying for services that were not provided at all or were not provided at the agreed time or with the agreed qualitative or quantitative characteristics.

Category:
• Financial Sustainability
• Receipt Records

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The audit was carried out at the request of the Institutions and Transparency Committee of the Hellenic Parliament. It is included in the category of audits for the detection of systemic financial problems, the quest for their causes and the evaluation of the means for their remedy. The proportionality principle is a fundamental tool for understanding this type of audit. It is used as a structural element of the analysis and as a limit of the evaluation powers of the Hellenic Court of Audit, a body integrated in the judicial function.

Category:
• Financial Sustainability
• Subsidies- Grants – Fundings

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Overview of pre-ocntractual audit case - law findings.  Findings, assessments and general conclusions deriving from the pre-contractual legality audit on public contracts awarded through emergency (exceptional) procedures with negotiation without prior publication, invoking the unforeseen and urgent need to address the COVID-19 pandemic.

Category:
• Financial Sustainability
• Public Contracts

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The State is obliged to provide access to clean and safe water to all citizens; such access constitutes a prerequisite for the protection of human health, social well-being and economic development and, hence, a social requirement. Water shortage is observed on many islands in the Aegean Sea. This audit examined whether there are factors affecting the efficient operation of desalination units already installed.

Category:
• Sustainable Development
• Waters

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This audit was carried out at the request of the Parliamentary Committee on Institutions and Transparency. Its target was to ascertain whether female victims of gender-based violence are effectively protected by hostels for abused women. These Hostels are part of the protection network of the General Secretariat for Demographic and Family Policy and Gender Equality, as provided for in the Council of Europe Convention on Preventing and Combating Violence against Women and Domestic Violence (Istanbul Convention).

Category:
• Welfare State
• Welfare

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The “Minimum Guaranteed Income” Program was launched nationally in order to comply with the values of the protection of human dignity and the rule of law, as well as
the right to participate in the social and economic life of the country, by supporting individuals and households living in extreme poverty; all these values derive from the Constitution.

Category:
• Welfare State
• Welfare

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The Integrated Cleaning and Illumination Fee is imposed to cover the expenses of cleaning, lighting and other related services . The audit aims (a) to determine whether the audited entities comply with the applicable legislative provisions and regulatory acts, when imposing the fee rates and collecting the relevant amounts, as well as during the the accounting monitoring of the relevant income and expenditure, and whether they fulfill the obligations arising from the principle of remuneration, (b) to draw conclusions regarding systemic issues in the management of this income, and (c) to formulate recommendations concerning the procedures for imposing, monitoring, and collecting this fee and improving its financial management.

Category:
• Financial Sustainability
• Revenues- Taxes - Rights
• Welfare

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