Special Report 3/2015

Horizontal revenue audit to the Municipalities of Thessaloniki, Piraeus, Heraklion, Glyfada, Kalamaria

The findings of the audit make it clear that important steps are needed to ensure the completeness of revenues. Strengthening the system of internal divisions by strengthening procedures such as clear definition of tasks, mapping and standardisation of procedures, design of control programmes by revenue category, communication and cooperation with external bodies, cross-checking and data processing, intensifying automation, adopting an effective policy for the implementation of enforcement measures, simplifying the legislative and regulatory framework.

The Hellenic Court of Audit will carry out a follow-up audit.