Organisational Structure

The Head of the Court of Audit is the President.

• The Plenum of the Court is the governing body and is composed of the President, eight actively-serving Vice-Presidents and 33 Judge Counsellors. It conducts its proceedings in a Μajor and three Μinor formations.
• Seven Jurisdictional Chambers

The First Chamber hears legal cases regarding imputation disputes related to the State, legal entities of private law that belong to the State, as well as the disputes from grants and any kind of financing of the State to private legal entities or individuals.

• The Second Chamber hears legal cases regarding imputation disputes related to local governments, other legal entities under public law, private legal entities that belong to them, as well as disputes from grants and any kind of financing of the above to private legal entities or individuals.
• The Third and the Fourth Chamber hear legal remedies related to pensions of civil servants and public officers.
• The Fifth and the Sixth Chamber hear legal remedies related to pensions of military officers and personnel.
• The Seventh Chamber, which holds the presumption of jurisdiction, hears, in particular, recourses against acts of the Court’s Sections regarding pre-contractual audit , as well as legal remedies on imputation differences arising from financial corrections regarding EU funds & recoveries at the expense of public accounting officers.

• The Audit Chamber

Chaired by the President himself, it is responsible for determining the Court’s audit strategy, planning and monitoring of the annual and multiannual audit program, issuing all types of audit reports, planning and monitoring targeted audits, as well as elaborating the State’s Budget Execution Report and Financial Statements (the Statement of Assurance) as well as the Annual Report.

• Six Jurisdictional Sections

Three are responsible for pre-contractual audits, two deal with cases related to auditing and imputation, whilst the last one mainly deals with the Court’s international relations.

• The State Prosecutor General Office

Inextricably embedded in the Court’s organisational structure is the layer of the State Prosecutor General's Office, comprising of the Prosecutor General, the Vice-Prosecutor General, and three Advocate Generals. These are all judges of the Court.

Organisational Structure – Audit Directorate

• Three General Coordinators’ Services:

(a) General Coordinator’s Service “Administration”, which is responsible for the secretarial support of the Court’s formations and for the preparation and processing of the Court’s personnel administrative affairs as well as for welfare and safety issues.

• (b) General Coordinator’s Service “Audit I”, which is responsible for Audit Planning and Support, Quality Control for the Court’s regional units as well as for Documentation and Methodology.
• (c) General Coordinator’s Service “Audit II”, which is responsible for Audit Planning and Support and Quality Control with respect to the Court’s units in Athens and Thessaloniki as well as Information Technology Audit and the Audit of the State's Budget Execution Report and Financial Statements.
• 55 Central Units
• 56 Regional Units