( Decision ΦΓ8/57805 of the Plenum of the Hellenic Court of Audit )

According to article 98 of the Constitution, the competence of the Court of Audit pertains mainly to auditing the expenditure of the State and Local Agencies, or other Entities subject to its audit by special laws, auditing contracts of large financial value made by the State or a Legal Entity equivalent to the State, auditing the accounts of public accounting officers and Local Government Agencies , providing an expert opinion upon laws on pensions, presenting to the Parliament a Report on the Annual Financial Statement and the Balance Sheet of the State and adjudicating on pension cases as well as cases related to the audit of public accounts and the liability of civil or military public servants.