Constitutional Provisions
Constitution 1844
Constitution 1844 (ΦΕΚ 5)
articles 72, 87
Constitution 1844 (ΦΕΚ 5)
articles 72, 87
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The control of public spending in the early years of Independence
The Hellenic Court of Audit was established by royal decree of 27 September/9 October 1833,
in Nafplio. In essence, however, the Hellenic Court of Audit of 1833 was a transformation and reform,The Hellenic Court of Audit was established by royal decree of 27 September/9 October 1833,
in Nafplio. In essence, however, the Hellenic Court of Audit of 1833 was a transformation and reform,
more systematic than that approved and issued by the Fourth National Assembly of Argos, with the
No. 3 Resolution of July 26, 1829, when the first Governor of the Greek State was John
Kapodistrias.
The 6th article of this Resolution stipulated that in this year, 1829, it would not bring about substantial
changes "to the existing regulations of the state" - due to the still warlike situation - "but
will hasten, without delay, to revise those same regulations, in order to introduce into
them, all the amendments, which would be considered effective. 1. (… )3. To organize the way
"of collection more economical for the national treasury, and easier for citizens"1.
Thus, with the Third Resolution of the Fourth National Assembly "On the Appointment of the Senate and the Cabinet"br> "System" was established for the first time, worthy of the Governor's ambitious plans, a service for the control of
public funds the "Accounting and Auditing Council". This Council consisted of three members
which were appointed by the Government. It was an independent body, reporting directly to the Head of State.
The Fourth National Assembly of Argos also approved the economic system in force until then, "reporting"
and responsibility of the financial accounts" and decided to assign a special Committee to review
"of all accounts", which had been placed under the judgment and control of the National Assembly. The control
this would be done by special committees, which would be appointed by the Government, "whose decision will be
irrevocable"2.Κατεβάστε το αρχείο
Historical Texts
The inaugural session of the Hellenic Court of Audit.
The inaugural meeting of the Hellenic Court of Audit took place in Nafplio on October 14, 1834..
The inaugural meeting of the Hellenic Court of Audit took place in Nafplio on October 14, 1834..
Its members took the following oath: "We swear before the Most Holy Trinity and the Holy Gospel to faithfully fulfill the duties entrusted to us by the High Regency by decision of 4/16 of this October as auditors of the Court of Audit.", to perform with zeal the obligations that the aforementioned debts impose on us, (…) to maintain and strictly follow the laws of the Kingdom, to ensure that they are observed and executed by the officials under our direction, to have no consideration other than the interests of the service, without being guided by some considerations and by reasons of particular interest, to never tolerate or tolerate any dereliction of duty on the part of our employees, which their duty imposes on them and finally to strictly preserve the mystery of our works, and everything that becomes known to us throughout the performance of our duties".
At the second meeting on October 18, 1833, the appointed personnel were called upon to take "the solemn oath" before the Plenum. Before the swearing-in, the President of the Conference asked Vice President Papadopoulos to read the following speech: "Behold, Gentlemen, gathered to perform a proud act of oath which you should not consider as an empty formula.
You are already attached to a supreme Congress, whose high tasks impose on all officials strict and very difficult duties because we are to supervise the actions of the entire public administration and inspect the results, You therefore owe it to yourself to strive to justify the Government's trust. (…)
The Congress has no doubt that each of us will be faithful and will respect the sacred obligation which we already undertake, But it will be merciless against those who would like to distance themselves from the duties of faith and mystery, attacking them through the oath. Let each of you bring here a firm will to fulfill his duties with zeal and honesty.
The Congress, for its part, will assist your work as it will endeavor to lighten your labors through the advice of experience. The work of all of us is difficult and laborious, but I hope that we will all meet with the confidence of the A.M.1
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