On Friday, 31 January 2025, the President of the Hellenic Court of Audit, Ms. S. Douni, participated in the ceremonial session of the European Court of Human Rights (ECHR), which took place at its seat in Strasbourg, on the occasion of the start of the judicial year 2025. 

The proceedings were opened by the President of the ECtHR, Mr. M. Bošnjak,  after presenting the report on the previous judicial year and announcing the priorities for the next. Then the First President of the Supreme Court of Cassation of France, Mr. C. Soulard,  referred to the relations between the two Courts.. 

The meeting was preceded by a seminar on the topic: “Protecting Human Rights in a World of Artificial Intelligence, Algorithms and Big Data (big data)”. The topics presented during the seminar were as follows:

• European standards for artificial intelligence
• Freedom of expression in the age of Artificial Intelligence
• Artificial intelligence and the right to a fair trial

Addressing potential discrimination in artificial intelligence

On Wednesday, 27 November 2024, the Congress of Local and Regional Authorities of the Council of Europe held a working meeting with the Hellenic Court of Audit.

The Congress delegation consisted of Ms. Tanja Joona, member of the Finnish Delegation to the Congress, municipal councillor of the Municipality of Ylitornio and Mr. David Eray, member of the Swiss Delegation to Congress and Minister of the Environment of the Canton of Jura, Ms. Stéphanie Poirel, Head of the Department for the Protection of Local Democracy and Mr. Angel Moreno, Chair of the Council of Europe's Expert Group on the European Charter of Local Self-Government. 

The members of the delegation were welcomed by the President of the Supreme Financial Court, Ms. Sotiria Ntouni, the Vice President, Ms. Anna Ligomenou, the President of the Observatory for the Financial Autonomy of Local Authorities, Councillor Mr. Konstantinos Parathyras, Councillor Ms. Sakellariou, Appeal Judge Mr. P. Pappidas, and Rapporteur Judge Mr. E. Kalaintzis.

The Hellenic Court of Audit presents the Audit Report 3/2024, on the subject: “Fiscal discipline and transparency in public law legal entities: Are their approved annual accounts submitted to the Court of Auditors on time? What are the reasons for any delays?”

Only 1/3 of the legal entities under public law that are subject to the audit of the Court of Auditors submit their annual accounts (report and balance sheet) to it on time. 

Investigating the causes of the late or non-submission of their annual accounts, the Hellenic Court of Audit audited seventy (70) legal entities under public law, including local government organizations, higher educational institutions, and hospitals, and reached the following conclusions:

1. Long delays in preparing the balance sheet: A lack of personnel with the necessary accounting knowledge for the implementation of the double-entry bookkeeping system and the preparation of the balance sheet was noted. Furthermore, deficiencies in information systems make it difficult to prepare financial statements, as is the case with the Public Employment Service (formerly OAED), which, for a period exceeding a decade, has not had approved financial statements.ισολογισμούς. 

2. The preparation of balance sheets and their audit is assigned to external partners and certified auditors after many years have passed since the end of the financial year. The execution of the relevant contracts is not systematically monitored by the bodies. This delay also drags down the subsequent stages of the procedure, making it impossible to approve the accounts within the legal deadlines. 

3. Delays in the approval stage of the accounts by the relevant bodies, especially when a deficit is identified. Delays are exacerbated when the financial statements are subject to successive approvals, for which there is no detailed timetable, by bodies supervising the legal entity. 

4. Complete lack of accountability and failure to submit approved financial statements by legal entities, including EOPYY, e-EFKA and OPEKA, due to non-finalization of the financial data (compilation and approval of financial statements) of the entities that joined them. The inability to prepare their accounts has not been effectively addressed to date despite the continuous legislative extensions of the relevant deadline.

The relevant Report also includes the Hellenic Court of Audit recommendations to the audited entities for their compliance with the audit findings. 

For more information, the report is available on the official website of the Hellenic Court of Audit. ΕΔΩ

On July 26, 2024, the President of the Court of Auditors, Ms. Sotiria Dounis, attended the swearing-in ceremony of the first batch of Judicial Police, at the Police School in Komotini, in the presence of the Minister of Justice, Mr. Georgios Floridis. The Court of Auditors will now have five new Judicial Police officers who will assist in the work of the Supreme Court.

On June 25, 2024, the President of the Court of Auditors, Mrs. Sotiria Dounis, took part in the inaugural meeting of the Forum of Supreme Audit Institutions with Jurisdictions (JURISAI) held in Casablanca, Morocco, on the occasion of the approval of the Forum's new statute.

The purpose of creating the new statute is to upgrade the legal status of the Forum within the International Organization of Supreme Audit Institutions (INTOSAI). 

The Councilor of the Court of Auditors, Theologia Gnardelli, participated in the 26th Symposium, co-organized by the General Secretariat of the International Organization of Supreme Audit Institutions (INTOSAI) and the United Nations, at the Vienna International Center, from 16 to 18 April 2024. theme of the Symposium was "the Implementation of Sustainable Development Goal (SDG) 13 for climate action: role, contribution and experience of Supreme Audit Institutions (SAIs)".