HELLENIC COURT OF AUDIT
Audits
Special Report | Performance Audit | AUDIT 12/2021
Social Reintegration of Prisoners: How is the State manifesting its concern for their adaptation to their social environment and their vocational rehabilitation?
This framework includes actions promoting the education, entertainment and vocational training of detainees, in order to enable their smooth reintegration into their social, professional and family environment following their release from prison.
This framework includes actions promoting the education, entertainment and vocational training of detainees, in order to enable their smooth reintegration into their social, professional and family environment following their release from prison. The audit focused on the way of planning, implementing and monitoring measures concerning the inmates' education and vocational training.
- Category:
- Welfare State
- Welfare
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Special Report | Performance Audit | AUDIT 11/2021
Are the Public Entities’ fixed assets duly protected by means of the Fixed Asset Register?
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
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.Download file
Special Report | Performance Audit | AUDIT 10/2021
Covid-19: Weaknesses in defining the scope and management of the one - time cash assistance program for non-subsidised long-term unemployed
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.
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 Report | Performance Audit | AUDIT 9/2021
Special Needs Education: Is it organised in a way that meets the students’ needs?
Special Needs Education is defined as the total of educational services provided to students with special educational needs in all levels of education.
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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Special Report | Performance Audit | AUDIT 8/2021
Acceptance of services by public sector entities: Are there sufficient internal control safeguards to ensure that services were actually provided?
Unlike public works and public procurement, services do not leave any trace after they have been provided.
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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Special Report | Performance Audit | AUDIT 7/2021
Financing of the real economy by the banks: Did the State’s financial intervention contribute to the restoration of financial regularity?
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 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.
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Special Report | Compliance Audit | AUDIT 6/2021
Public Procurement pertaining to the Response to the Pandemic: Conclusions from the H.C.A’s pre-contractual audit
Overview of pre-ocntractual audit case - law findings.
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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Special Report | Performance Audit | AUDIT 5/2021
Meeting water demand in Greek islands: Do desalination units operate efficiently?
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.
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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