Justice

Transparency

Budget

The Hellenic Court of Audit is a multifaceted institution organised under a decentralised system. It currently employs a total of one hundred and sixty-seven (167) judges and six hundred forty-one (641) judicial employees, distributed among its central and regional offices.

The HCA operating budget amounts to approximately EUR 40 million, of which approximately 95 % is allocated to personnel remuneration.

With funding from the Recovery and Resilience Facility (RRF), the Court has launched and is implementing a number of initiatives and projects aimed at reducing its energy and environmental footprint — such as reducing energy consumption, improving the energy efficiency of its buildings, and limiting paper-based document handling — thereby also reducing operating costs.

The Court of Audit may provide audit services regarding the management of international organisations in which Greece participates and may carry out international training programmes providing audit expertise to peer   institutions in return for a fee or reimbursement of expenses.

ELSYN8
ELSYN5

Accountability

The Hellenic Court of Audit operates with full transparency.

It adheres to international quality standards and cooperates with international peer jurisdictional and audit institutions to enhance its audit work.

As part of its institutional accountability, it issues an Annual Report, setting out the main findings and conclusions of its audit and adjudicatory activities, together with recommendations for reforms deemed necessary to address the shortcomings identified in the exercise of its powers.

The Annual Report of Findings, Conclusions and Recommendations is submitted by the President of the Hellenic Court of Audit to the President of the Hellenic Parliament and published in the Government Gazette, ensuring public accessibility.

Justice

Action Planning

×

Test hello

Audit Strategy

×

The Hellenic Court of Audit, in discharging its mandate as the external auditor of the country’s public financial management system, conducts a wide range of audits that differ in their criteria, audit approaches, subject matter and legal effects.  These various types of audits serve as tools for achieving the most effective outcomes in public governance. Nevertheless, the audit resources at the Court’s disposal are inherently limited.

The necessary balance between audit needs and available resources is achieved through the development of the Audit Strategy, which is determined by the Plenary and further specified and implemented by the Eighth Chamber in the planning and organisation of individual audits.

To determine its audit capacity, the Court undertakes a comprehensive assessment of its operating environment and evaluates the future needs expected to arise in terms of human resources, infrastructure, audit methodologies, and ways of intervening in public financial management. The overarching aim of the Audit Strategy is to ensure the Court’s substantive contribution to consolidating the principles of fiscal sustainability, the rule of law, accountability, responsibility, and transparency.

A key component of the thematic audit strategy is the Audit Thematic Map, which categorises the fields of intervention into main thematic areas—such as social rights, environment, fiscal sustainability, and the rule of law—and their respective subcategories, based on which a multiannual work programme spanning  four years is drawn up.

The Annual Audit Programme

×

The Annual Audit Programme constitutes the primary tool for planning and organizing the audit work of the Hellenic Court of Audit. It includes all audit activities scheduled within a given reference year.

The Programme includes:

(a) the scheduling of mandatory audits, encompassing both audits performed within a strictly defined timeframe on specific subject matter (pre-contractual audits, report on the State Accounts and Annual Balance) and audits which, although mandatory, allow flexibility in the selection of subject matter or timing (audits of internal control systems, four-yearly audits of local authorities and public-law entities);
(b) the scheduling of non-mandatory audits, primarily thematic audits designed to identify systemic weaknesses, assess performance and formulate recommendations; and
(c) the allocation of audit resources and working time of the audit staff of the Court’s Audit Units to the scheduled audit activities.

The Programme is prepared before the start of the reference year by the Eighth Chamber, in cooperation with the Court’s Units, and is initially submitted to the Plenary for consideration. It is subsequently presented by the President of the Court of Audit to Parliament. Where deemed appropriate, the Plenary may adopt any amendments necessary to align the Programme with Parliament’s proposals.

The execution of the Programme is ensured through the activities of the Eighth Chamber and is systematically monitored regarding the progress of audits and the utilisation of audit resources. Amendments to the Programme during execution may be made where necessary, for example to allow for the conduct of an unscheduled audit.

Judicial Work Planning

×