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Hellenic Court of Audit
Georgia Maragou,
Vice President of Court of Audit (ed.)
The purpose of this book is to present and analyse the organization and the
competences of the Hellenic Court of Audit. The Court is the Supreme Fiscal
Court and the Supreme Audit Institution of the country and its competences may
be classified as: Auditing, Reporting, Consulting and Jurisdictional. The Court
examins and approves payment orders for State and public entities expenditure
(a priori audit), audits the accounts of the State, the local government agencies
and the public entities, imposes sanctions on state and public entities employees
with losses caused to the State and public entities through fraud and gross
negligence and monitors state revenues and checks revenue collected, carries
out an examination of the legality of the public works, supplies and services
contracts made by the State, public entities or public enterprises where the cost
exceeds a certain amount, and tries legal remedies on cases arising from pension
grants, audit of accounts and losses caused by public employees to the State and
public entities through fraud and gross negligence.
ISBN 978-960-562-504-7
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