HELLENIC COURT OF AUDIT
Audits
Special Report | Performance Audit | AUDIT 4/2021
Gender-based violence: Contribution of the hostels for abused women to the effective protection of victims of gender-based violence
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.
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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Special Report | Performance Audit | AUDIT 3/2021
Minimum Guaranteed Income: Does the established procedure ensure that the criteria for inclusion of the beneficiaries in the program are met, in accordance with the relevant provisions?
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 “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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Special Report | | AUDIT 2/2021
Integrated Cleaning and Illumination Fee: Does the way the fee is imposed ensure that it does not end up being converted into a tax? Is it actually allocated for the reciprocal services for which it is exclusively intended?
The Integrated Cleaning and Illumination Fee is imposed to cover the expenses of cleaning, lighting and other related services .
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.
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Special Report | | AUDIT 1/2021
Real Estate Due - Do the Municipalities comply with their obligations regarding collection of the due and allocation of the amounts received?
The Real Estate Due (TAP) was established as a revenue for municipalities, providing them with an independent source of income to cover their needs.
The Real Estate Due (TAP) was established as a revenue for municipalities, providing them with an independent source of income to cover their needs. This audit aims: (i) to determine whether an effective internal control system operates in the audited municipalities, ensuring that the Real Estate Due is imposed on all properties, the owners of which are liable for its payment, that it is regularly collected and used for the purposes provided by law, (ii) to identify any deficiencies in the audited municipalities' system safety mechanisms and draw conclusions regarding systemic weaknesses in the management of this revenue, and (iii) to make recommendations concerning the procedures for monitoring and collecting the Real Estate Due, as well as for improving its financial management.
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