Court of Audit (Greece)

Court of Audit (Greece)
Court name	Court of Audit
Native name	Ελεγκτικό Συνέδριο, Elegktikó Synédrio
Caption	Emblem of the Hellenic Republic
Established	0 1833
Country	Hellenic Republic
Location	Athens
Authority	Constitution of Greece
Terms	Life tenure (until age 67)
Positions	45
Chiefjudgename	Ioannis Sarmas
Termstart	2020

Court of Audit (Greece). The Ελεγκτικό Συνέδριο is the supreme administrative court of Greece with a dual function as the country's supreme audit institution. Established in the 19th century, it operates as an independent organ of the Hellenic Republic, mandated by the Constitution of Greece to audit public expenditure, settle pension disputes, and adjudicate on the financial liability of public officials. Its rulings are final and binding, playing a critical role in ensuring fiscal responsibility and the rule of law within the Greek state.

History and legal basis

The institution was first established in 1833, shortly after the creation of the modern Greek state, by a decree of the regency during the reign of King Otto. Its foundational principles were heavily influenced by the French Cour des Comptes model. Its constitutional status was solidified in the Constitution of 1864 and has been reaffirmed in every subsequent constitutional revision, most authoritatively in the current Constitution of 1975 (as amended). Key articles, particularly Article 98, define its competences and guarantee its functional and personal independence from the executive branch. Its evolution mirrors Greece's political history, including periods of the Kingdom of Greece, the Metapolitefsi, and the recent Greek government-debt crisis.

Organization and structure

The court is headquartered in Athens and is composed of a President, Vice-Presidents, Counsellors, and Assistant Counsellors, totaling 45 members. Judges are appointed by presidential decree, following a proposal by the Cabinet of Greece, and enjoy life tenure until the mandatory retirement age of 67, ensuring independence. The court is organized into Chambers, including the Chamber of Preliminary Examination, the Adjudicatory Chambers, and the Plenary Session. A pivotal auxiliary body is the Public Prosecutor's Office, which represents the public interest in judicial proceedings. The current President is Ioannis Sarmas.

Jurisdiction and functions

Its jurisdiction is twofold: judicial and audit. Judicially, it acts as the supreme administrative court for specific fiscal matters, including the approval of state and local government pensions, the adjudication of disputes concerning the financial liability of civil servants and municipalities, and the auditing of electoral campaign expenses. Its audit function involves the ex-ante control of mandatory public expenditure, the audit of state and public entity accounts, and the evaluation of the economy, efficiency and effectiveness of public resource management. It reports annually to the Hellenic Parliament.

Procedure and types of audit

The court conducts several types of audit. The ex-ante fiscal audit is a preventive control where expenditure cannot be executed without its prior approval, a unique feature among European audit institutions. It also performs ex-post financial audits and performance audits (value-for-money audits) on entities like the Hellenic Armed Forces, public utilities, and state-owned enterprises. Judicial procedures follow the Code of Administrative Procedure, with the Public Prosecutor's Office (Court of Audit) issuing mandatory opinions. Its decisions, especially in pension and liability cases, set binding precedents.

Relationship with other state bodies

The court maintains a relationship of institutional independence while interacting with all branches of government. It submits its annual report to the Hellenic Parliament, where it is examined by the Standing Committee on Institutions and Transparency. It audits the accounts of the Government of Greece and all ministries, and its judicial rulings can impose liability on members of the executive branch. While independent, it cooperates with other independent authorities like the Hellenic Authority for Communication Security and Privacy and the Hellenic Statistical Authority for data. It is a member of the International Organization of Supreme Audit Institutions and the European Union's contact committee.

Notable cases and impact

The court has been central to major fiscal and political scrutiny. It played a significant role during the Greek government-debt crisis, auditing the financial statements of the Greek government and the conditions of the memoranda with the European Commission, the European Central Bank, and the International Monetary Fund. It has issued landmark rulings on the financial liability of former ministers and high-ranking officials. Its audits of large-scale public projects, such as those related to the 2004 Summer Olympics in Athens and defense procurement programs, have had substantial political and fiscal repercussions, influencing public debate and parliamentary investigations.

Category:Government of Greece Category:National supreme courts Category:Audit Category:1833 establishments in Greece