Synedrio as the Hellenic Supreme Financial Court and Audit Institution produces:


Audit Reports

  • Annual report on the Court’s audit activities, including the results of its activities, observations stemming from its work, suggestions on reforms and improvements (including relevant laws).
  • Statement of Assurance on the State’s Budget Execution Report and Financial Statements (the Statement of Assurance).
  • Synedrio conducts financial, compliance, internal control and performance audits and publishes the relevant audit reports according to its Annual Work Programme; It also produces reports as part of its cooperation with peer SAIs.
  • Reports on issues of general interest such as those arising from systemic weaknesses of public administration
  • Follow – up reports.

Administrative Acts

  • Arising from ex post audits of the accounts of the accounting officers of the state and of the local government agencies or other legal entities, resulting in a decision of the competent Synedrio’s Commissioner by which the accounts are either accepted as sound or rejected as illegal. In this latter case an administrative/or judicial act (depending on the financial importance of the deficit) will follow in order to recover the deficit.


  • Monitoring of policy issues in various fields e.g. PFM

As The Supreme Financial Court


  • in Cases arising from:
  • – pensions;
  • – audit of accounts;
  • – civil liability of public employees for losses caused by them to the State, local agencies or public legal entities, intentionally or through gross negligence, in the course of their duties; and
  • – liability of officials for unjustified increases in their wealth deemed to be the product of corruption (and unjustified according to the audit of their annual declarations of financial interests).

Judicial Acts/Judgements

  • in Cases arising from audits prior to the conclusion of contracts with a high financial value, awarded by the state or any other equivalent legal entity, as specified by law (pre-contractual audit).

Opinions on Legislation

The Court provides opinions on drafts of laws regarding pensions or on the recognition of service for pension entitlements, on any issue falling within its constitutional competence either at the request of Ministers or as deemed by law (e.g. opinions on PFM issues)

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