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Hellenic Court of Audit and Local Government

Edited by:

Georgia Maragou

Vice-Present of the Hellenic Court of Audit (ed)

Abstract:

The book’s main target is to present to the public the Hellenic

Court’s of Audit (HCA) work in auditing and judging cases regarding the Lo-

cal Government Organizations (LGOs), especially after Kallikratis’ Reform (L.

3852/2010). HCA’s Plenum Opinions (Consulting competency) and Resolu-

tions (Juristidictional competency), which have been published during a 6

year-period (2010-2016) dealing with major issues of the local government

management system, such as LGOs budget (forming, execution, monitoring

etc.), ex-ante and ex-post audits, target audits in revenues and expenditure,

charging local accountants with deficits of LGOs, as well as legal studies made

mainly by HCA’s Judges with similar content are been included in this book.

ISBN 978-960-562-708-9

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above should be addressed to NOMIKI BIBLIOTHIKI S.A. at the address below.

DISCLAIMER

The content of this work is intended for information purposes only and should

not be treated as legal advice. The publication is necessarily of a general na-

ture; NOMIKI BIBLIOTHIKI S.A. makes no claim as to the comprehensiveness

or accuracy of the information provided; Information is not offered for the

purpose of providing individualized legal advice. Professional advice should

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