Special Overall Summary Report 28/2018

Audit of arrears on Central Government and General Government Bodies (hospitals, local government organizations, social security funds e.t.c.)

The Hellenic Court of Audit conducted an audit of arrears on Central Government and General Government bodies ( hospitals, local government organizations, social security funds e.t.c.).The purpose of this audit was :a. the examination and analysis of he arrears registration procedure, b.the analysis of the implementation of the European Stability Mechanism's funds absorption programme for the settlement of arrears, c. the examining of the reliability of public data and the system of financial reporting, d.the examining of the systemic reasons for the accumulation of arrears and the review of financial management practices and procedures causing further accumulation of arrears, e. making recommendations to improve arrears settlement procedures and a system of financial reporting in purpose to resolve the weaknesses in financial management.

This audit highlighted serious issues of the financial system relating to compliance with the Register of Commitments, the realistic preparation of budgets, the General ΙΤ and Application Controls, the reliability of data and reporting systems, late or inaccurate reports, multiple problems in the field of the award and management of health supplies, etc.

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