HELLENIC COURT OF AUDIT
Audits
Special Report | Performance Audit | AUDIT 2/2024
Recovery and Resilience Fund (RRF): Do project monitoring procedures ensure the early detection and the addressing of any delays in their implementation?
The audit focuses on the risk of delays in the implementation of projects, which may lead either to the 'accumulation' of projects under implementation at the end of the RRF implementation period, with the risk of inefficient use of the corresponding funds and occurrence of irregularities, or los
The audit focuses on the risk of delays in the implementation of projects, which may lead either to the 'accumulation' of projects under implementation at the end of the RRF implementation period, with the risk of inefficient use of the corresponding funds and occurrence of irregularities, or loss of the EU funding.
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Special Report | Compliance Audit | AUDIT 7/2023
Pre-contractual audit of procurement public contracts: Substantial irregularities of period from 1.1.2022 to 30.6.2023
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Sixth Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding procurement public contracts falling under its jurisdiction.
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Sixth Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding procurement public contracts falling under its jurisdiction.
- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Compliance Audit | AUDIT 6/2023
Pre contractual audit of public service contracts Substantial irregularities of period from 1.1.2022 to 30.6.2023
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Seventh Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding public service contracts falling under its jurisdiction.
Overview of case law findings on pre-contractual audit. During the period from 1.1.2022 to 30.6.2023, the Seventh Judicial Section of the Hellenic Court of Audit carried out pre-contractual audit of the procedures for awarding public service contracts falling under its jurisdiction.
- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Compliance Audit | AUDIT 5/2023
Pre contractual audit of public contract works: Substantial irregularities further findings of period from 1.1.2022 to 30.6.2023
Overview of case law findings on pre-contractual audit. The report presents the substantial irregularities and the most critical findings, which emerged from the pre-contractual audit of the procedures for awarding public works, during the period from 1.1.2022 to 30.6.2023.
Overview of case law findings on pre-contractual audit. The report presents the substantial irregularities and the most critical findings, which emerged from the pre-contractual audit of the procedures for awarding public works, during the period from 1.1.2022 to 30.6.2023.
- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Performance Audit | AUDIT 4/2023
Direct awards: When do direct awards of public contracts or awards following a negotiated procedure ensure the objective integrity of the process?
Public procurement without a tendering procedure is a matter of constant challenge in the public debate.
Public procurement without a tendering procedure is a matter of constant challenge in the public debate. By auditing 64 public bodies and a sample of 5.073 contracts, the Court of Audit attempted to answer the question how to ensure the objective integrity of the process in the case of direct awards by identifying practices that may give rise to suspicions of misuse, non-transparency and arbitrariness.
- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Performance Audit | AUDIT 3/2023
Stray pets: are their welfare rules respected and their uncontrolled dispersal in the countryside effectively addressed?
The Hellenic Court of Audit investigated the implementation of stray pet management policies, in order to verify, on the one hand, the progress regarding the achievement of the objectives set by Law 4830/2021, i.e.
The Hellenic Court of Audit investigated the implementation of stray pet management policies, in order to verify, on the one hand, the progress regarding the achievement of the objectives set by Law 4830/2021, i.e. the promotion of the welfare of stray pets and the drastic reduction of their population. And on the other hand, the appropriate use of the amount of 83,000,000 Euros, which has been allocated by the State for these objectives over the last four years.
- Category:
- Welfare State
- Welfare
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Special Report | Performance Audit | AUDIT 1/2023
Tax audits: How is the ir effectiveness ensured?
The audit objective was the evaluation of the Independent Authority for Public Revenue (IAPR) systems for the selection and execution of effective tax audits, during the 2020-2021 period.
The audit objective was the evaluation of the Independent Authority for Public Revenue (IAPR) systems for the selection and execution of effective tax audits, during the 2020-2021 period.
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Special Report | Performance Audit | AUDIT 12/2022
Why do delays in the implementation of public works occur?
Long delays in the execution of public works result in the disruption of the operators’ planning as well as inadequate service of the intended needs and objectives indicated.
Long delays in the execution of public works result in the disruption of the operators’ planning as well as inadequate service of the intended needs and objectives indicated.
The audit was carried out on 24 bodies and processed 1.162 public works, the execution of which was completed from 1.1.2017 to 31.3.2021, in order to determine whether and to what extent their execution was delayed. 140 projects were then sampled to identify the causes of their delays.- Category:
- Financial Sustainability
- Public Contracts
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Special Report | Performance Audit | AUDIT 11/2022
Programme “Help at Home”: Are its resources adequately utilised for the provision of social care to people with restrictions on self-care?
This report includes the findings of general interest, which resulted from the audit carried out on the implementation of the “Help at Home” programme by sampled local authorities.
This report includes the findings of general interest, which resulted from the audit carried out on the implementation of the “Help at Home” programme by sampled local authorities. It also includes the conclusions of a satisfaction survey, conducted through closed-ended questionnaires on a representative sample of programme beneficiaries in the regions of the audited bodies.
- Category:
- Welfare State
- Welfare
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Special Report | Performance Audit | AUDIT 10/2022
How effectively does the Hellenic Radio Television’s Third Radio Programme function in terms of fulfilling the cultural cause it should serve?
The Hellenic Radio and Television’s Third Programme is Greece’s only nationwide cultural radio station, broadcasting mainly symphonic music, but also covering all kinds of cultural interests, related to intellectual reflection, theatre, and news on various cultural events.
The Hellenic Radio and Television’s Third Programme is Greece’s only nationwide cultural radio station, broadcasting mainly symphonic music, but also covering all kinds of cultural interests, related to intellectual reflection, theatre, and news on various cultural events. The Court of Audit investigates the goals and criteria according to which the State – or public entities, such as Hellenic Radio and Television (ERT S.A.) – acts in allocating public resources, so as to fulfil cultural objectives.
- Category:
- Welfare State
- Culture
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