Title: The institutional role of the Hellenic Court of Audit

Authors: Evangelia G. Balta

Addresses: Aristotle University of Thessaloniki, Greece; Université Paris 1, Panthéon – Sorbonne, Paris, France

Abstract: The Hellenic Court of Audit, established in 1833, constitutes the oldest institution of administrative law in the history of the modern Greek state, as it plays a significant role in financial management through the audit of public finances and the monitoring of the state's revenues and expenditures. The object of the present study is to analyse all the important issues of the Court, such as its structure and organisation, its dual legal nature as a supreme ordinary public court and as a supreme administrative authority, but also its competences, judicial or not, and the legal remedies or means of redress exercised before the Court.

Keywords: financial management; administrative law; dual legal character; judicial competences; auditing; public expenditure; public contracts; public accounts; legal remedies; means of redress; Hellenic Court of Audit; constitutional law; Greece; public finances; monitoring; state revenue; state expenditure.

DOI: 10.1504/IJHRCS.2014.065282

International Journal of Human Rights and Constitutional Studies, 2014 Vol.2 No.3, pp.236 - 247

Received: 06 Mar 2014
Accepted: 17 Mar 2014
Published online: 31 Oct 2014 *

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