Court of Audit (Greece)

From Wikipedia, the free encyclopedia
  (Redirected from Chamber of Accounts (Greece))
Jump to: navigation, search
Coat of arms of Greece.svg
This article is part of a series on the
politics and government of
Greece

In Greece, the Chamber of Accounts (or Court of Accounts or Court of Auditors or Audit Court, French: Cour des Comptes, Greek: Ελεγκτικό Συνέδριο) is both an administrative organ (one of the three Big Bodies of the Greek Public Administration) and a Supreme Administrative Court with a special jurisdiction (while the jurisdiction of the Council of State is general). Hence, its role is double-natured.

The Chamber of Accounts has a(n):

  • advisory (consultative),
  • auditing and
  • judicial

competence.

History[edit]

The Chamber of Accounts was created just after the independence of Greece in 1833. It was established based on the French Cour des Comptes model. It is seated in a modern building in the centre of Athens.

Organisation[edit]

The Chamber of Accounts comprises:

  • the President,
  • 5 Vice-presidents,
  • 20 Councillors,
  • 40 Assistant Judges and
  • 50 Reporting Judges.

They all have the status of a judge, according to the Constitution. In the posts of the Reporting Judges are appointed only graduates of the National School of Judges. The President and the Vice-presidents of the Chamber are chosen among its members by the Cabinet

Competence[edit]

Advisory (consultative) competence[edit]

The advisory (consultative) competence of the Chamber is exerted by:

  • Consultory responses, attached to all bills, which regulate the bestowal of pensions by the State. This competence of the Chamber may be expanded to more issues with a legislative provision.
  • Consultory responses on various issues, when demanded by the ministers.

Auditing competence[edit]

This competence of the Chamber includes:

  • The submission by the Chamber to the Parliament of the annual Report about the Balance of the State.
  • The audit of any expenditure of the State or of the public entities.
  • The supervision of all the civil servants, who are liable to render accounts.
  • The observation of the public revenues.
  • The audit and the control of the legality of the procedure of all public procurements and works, whose the value surpasses a certain amount of money.

Jurisdiction[edit]

The Chamber operates as a Supreme Administrative Court, whose the judicial decisions are final and irrevocable, when it judges in a Plenary Session the following cases:

  • Disputes about the audit of the civil servants, who are liable to render accounts.
  • Litigation arising from acts bestowing pensions, except for the pensions of the judges, according to a provision of the Constitution, reviewed in the constitutional amendment of 2001,
  • Disputes about the liability of all the civil servants for any damage they caused to the State or to any public entity by fraud or gross negligence.

Procedure[edit]

The litigant or the competent minister may exert in the Chamber the following legal remedies:

  • appeal against personal administrative acts, including acts of auditing groups of the Chamber.
  • writ of error against decisions of the Dempartments of the Chamber, judged by the Plenary Session.
  • writ of revision, exerted for certain specific reasons and judged by the Plenary Session.

Related links[edit]