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In is general. Hence, its role is double-natured.

The ''Chamber of Accounts'' has a(n):
  • advisory (consultative),

  • auditing and

  • judicial

    • competence.



HISTORY


The ''Chamber of Accounts'' was created in 1833, just after the independence of Greece and it operates continuously since then.

The French Cour Des Comptes constituted its model.

It is seated in a modern building in the centre of Athens .


ORGANISATION


The ''Chamber of Accounts'' comprises of:
  • 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


As we have, already, mentioned, the ''Chamber'' has an advisory, auditing and judiciary competence.


Advisory (consultative) competence


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


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 proceedure of all public procurements and works, whose the value surpasses a certain amount of money.



Jurisdiction


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.



Proceedure


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.