Court of Audit of Greece
E82814
The Court of Audit of Greece is the country’s supreme financial court responsible for auditing public expenditures, overseeing the management of state funds, and adjudicating related financial disputes.
Aliases (2)
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
constitutional court
→
court of audit → supreme audit institution → |
| auditType |
compliance audit
→
financial audit → performance audit → |
| branch |
judicial branch of Greece
→
|
| constitutionalStatus |
supreme financial court
→
|
| country |
Greece
→
|
| countrySeat |
Athens
→
|
| hasJurisdictionOver |
disputes concerning pensions of public servants
→
disputes concerning public expenditure legality → financial liability of public accountants → state budget execution → |
| headTitle |
President of the Court of Audit
→
|
| jurisdiction |
Hellenic Republic
→
|
| legalBasis |
Constitution of Greece
→
|
| locatedIn |
Athens
→
|
| mainFunction |
adjudication of financial disputes related to public expenditure
→
audit of local government finances → audit of public entities and organizations → audit of public expenditures → audit of social security funds → audit of state budget execution → control of legality of public spending → oversight of management of state funds → |
| memberOf |
European Organization of Supreme Audit Institutions
→
International Organization of Supreme Audit Institutions → |
| nativeName |
Ελεγκτικό Συνέδριο
→
|
| officialLanguage |
Greek
→
|
| oversightOf |
central government finances
→
local authorities finances → public legal entities → public procurement contracts → social security institutions → |
| power |
assists Parliament in exercising budgetary control
→
conducts prior review of certain public contracts → issues binding judicial decisions on financial liability of public officials → submits audit reports to the Greek Parliament → |
| reportsTo |
Parliament of Greece
→
|
| responsibility |
ensuring accountability in the use of public funds
→
promotion of transparency in public finances → protection of public assets → |
| role |
external public audit authority
→
supreme financial court of Greece → |
| typeOfLawApplied |
administrative law
→
financial law → public law → |
Referenced by (4)
| Subject (surface form when different) | Predicate |
|---|---|
|
Constitution of Greece
→
|
establishes |
|
Supreme Civil and Criminal Court of Greece
→
|
isDistinctFrom |
|
Court of Audit of Greece
("Ελεγκτικό Συνέδριο")
→
|
nativeName |
|
Court of Audit of Greece
("supreme financial court of Greece")
→
|
role |