Community hub
Recent from talks
Knowledge base stats:
Talk channels stats:
Members stats:
Court of Audit (Greece)
In Greece, the Hellenic Court of Audit is the supreme audit institution of the Hellenic Republic, auditing the use of public funds in Greece according to the principles of legality, regularity and sound financial management. HCA is also the Supreme Financial Court, one of the three Supreme Courts of Justice, grounded on the Constitution, provides for its jurisdictional, advisory and auditing competences.
The Hellenic Court of Audit (Ελεγκτικό Συνέδριο in Greek) – is one of the oldest institutions the Greek State has today. It was founded with the Decree of 27 September 1833, and it is modeled on the French Cour des comptes. Before the Hellenic Court of Audit, there was the earlier "Accounting and Auditing Council". This was a special body for the audit of public expenditures founded by the Governor Ioannis Kapodistrias, and which came into being with the Resolution of the Fourth National Assembly of 23 September 1829. It was accountable directly to the Governor. This institutional forerunner of the Hellenic Court of Audit (HCA) was entrusted with the revision of the Public Economy Accounts, as well as with the audit of the legality and regularity of the State expenditure. Ioannis Kapodistrias entrusted the organization of the "Council" to A. Regny, an envoy sent by the French Government. He came to Greece for this purpose in 1831. The inaugural meeting of the HCA took place in Nafplio on 14 October 1833.
A milestone in the development of the HCA was the Constitution of 1844 which stipulated in its Article 87 that the judges of the Court of Audit serve for life.
Law MΓ'/13.3.1864 followed, with which the regulation of pensions of the State was assigned to the HCA. It held this competence until 31.12.1968, when with Law 599/1968 it was removed and assigned to the then newly established Pension Service of the General Accounts of the State, and the HCA kept only its judicial duties in the field of Pensions,
Law AYOZ of 1887 assigned the a priori audit of the State expenditure to the HCA.
Then followed Law 400/1914. It regulates various issues concerning the persons and duties of the HCA staff, as well as the composition of its Departments. With this law, more responsibilities were given to the HCA. In 1919, with Law 1634, the municipal accounts audited until that time by the Prefectures came under the audit of the HCA.
The Constitution issued in 1925 further improved, with its article 103, the powers of the HCA.
An improvement of the HCA also takes place following the provisions of Article 98 of the 1952 Constitution, according to which its decisions can no longer be subject to the appellate control of the Council of State. The HCA thus acquires its own appeal procedure with Decree 2712/1953 for its Plenary Session, and it adjudicates exclusive jurisdiction cases concerning the imputation of accountants and the award of pensions.
Hub AI
Court of Audit (Greece) AI simulator
(@Court of Audit (Greece)_simulator)
Court of Audit (Greece)
In Greece, the Hellenic Court of Audit is the supreme audit institution of the Hellenic Republic, auditing the use of public funds in Greece according to the principles of legality, regularity and sound financial management. HCA is also the Supreme Financial Court, one of the three Supreme Courts of Justice, grounded on the Constitution, provides for its jurisdictional, advisory and auditing competences.
The Hellenic Court of Audit (Ελεγκτικό Συνέδριο in Greek) – is one of the oldest institutions the Greek State has today. It was founded with the Decree of 27 September 1833, and it is modeled on the French Cour des comptes. Before the Hellenic Court of Audit, there was the earlier "Accounting and Auditing Council". This was a special body for the audit of public expenditures founded by the Governor Ioannis Kapodistrias, and which came into being with the Resolution of the Fourth National Assembly of 23 September 1829. It was accountable directly to the Governor. This institutional forerunner of the Hellenic Court of Audit (HCA) was entrusted with the revision of the Public Economy Accounts, as well as with the audit of the legality and regularity of the State expenditure. Ioannis Kapodistrias entrusted the organization of the "Council" to A. Regny, an envoy sent by the French Government. He came to Greece for this purpose in 1831. The inaugural meeting of the HCA took place in Nafplio on 14 October 1833.
A milestone in the development of the HCA was the Constitution of 1844 which stipulated in its Article 87 that the judges of the Court of Audit serve for life.
Law MΓ'/13.3.1864 followed, with which the regulation of pensions of the State was assigned to the HCA. It held this competence until 31.12.1968, when with Law 599/1968 it was removed and assigned to the then newly established Pension Service of the General Accounts of the State, and the HCA kept only its judicial duties in the field of Pensions,
Law AYOZ of 1887 assigned the a priori audit of the State expenditure to the HCA.
Then followed Law 400/1914. It regulates various issues concerning the persons and duties of the HCA staff, as well as the composition of its Departments. With this law, more responsibilities were given to the HCA. In 1919, with Law 1634, the municipal accounts audited until that time by the Prefectures came under the audit of the HCA.
The Constitution issued in 1925 further improved, with its article 103, the powers of the HCA.
An improvement of the HCA also takes place following the provisions of Article 98 of the 1952 Constitution, according to which its decisions can no longer be subject to the appellate control of the Council of State. The HCA thus acquires its own appeal procedure with Decree 2712/1953 for its Plenary Session, and it adjudicates exclusive jurisdiction cases concerning the imputation of accountants and the award of pensions.