Audit

Ελεγκτικό Συνέδριο

52/100

Summary

The Ελεγκτικό Συνέδριο (Hellenic Court of Audit) is one of Greece's three supreme courts, constitutionally established under Article 98 of the 1975 Constitution (as revised in 2001). It is modelled on the French Cour des comptes and was first founded in 1833. Judges are appointed by presidential decree to a lifetime tenure (until mandatory retirement at age 67 for high-ranking judges); the President is appointed by presidential decree on the proposal of the Cabinet. The Court exercises financial audit of all state revenues and expenditures, conducts pre-contractual audit of significant government contracts, and adjudicates on pension disputes and the civil liability of public employees for financial wrongdoing. Annual and special reports are submitted to the Hellenic Parliament (Vouli) and published. The Court also audits EU structural fund expenditures.

Independence Scorecard

Independence Score: 52/100 (moderate)
52/100
Limited
Methodology v0.1
AppointmentExecutive appointment
Term lengthNot specified
Removal standardCannot be removed before term expires
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Constitution of Greece Art. 98 (1975/2001); Presidential Decree 774/1980 (Codification Act)
Citation
Σύνταγμα άρθ. 98; Π.Δ. 774/1980

Jurisdiction scope

Public revenues and expenditures of the state and all legal entities governed by public law; pre-contractual audit of high-value public contracts; pension litigation; also serves as Supreme Financial Court

Secondary Sources