Unit:
Deparment of Political Science & Public AdministrationLibrary of the Faculties of Political Science and Public Administration, Communication and Mass Media Studies, Turkish and Modern Asian Studies, Sociology
Dissertation committee:
1. Νικόλαος - Κομνηνός Χλέπας, Αναπληρωτής Καθηγητής, Τμήμα Πολιτικής Επιστήμης και Δημόσιας Διοίκησης, ΕΚΠΑ
2. Γεώργιος Σωτηρέλης, Καθηγητής, Τμήμα Πολιτικής Επιστήμης και Δημόσιας Διοίκησης, ΕΚΠΑ
3. Ιωάννης Τασόπουλος, Καθηγητής, Τμήμα Πολιτικής Επιστήμης και Δημόσιας Διοίκησης, ΕΚΠΑ
4. Γεωργία Γιαννακούρου, Αναπληρώτρια Καθηγήτρια, Τμήμα Πολιτικής Επιστήμης και Δημόσιας Διοίκησης, ΕΚΠΑ
5. Μελέτιος Μουστάκας, Αναπληρωτής Καθηγητής, Τμήμα Δημόσιας Διοίκησης, Πάντειο Πανεπιστήμιο
6. Ευαγγελία Μπάλτα, Επίκουρη Καθηγήτρια, Τμήμα Δημόσιας Διοίκησης, Πάντειο Πανεπιστήμιο
7. Χαράλαμπος Ανθόπουλος, Καθηγητής, Ελληνικό Ανοικτό Πανεπιστήμιο
Original Title:
Ο Δημοσιονομικός Έλεγχος στους Πρωτοβάθμιους Οργανισμούς Τοπικής Αυτοδιοίκησης
Translated title:
The Court of Auditors’ control over the Municipalities
Summary:
The purpose of this thesis is to analyze, over the years 2006 to 2016, the results of the preventive and the ex post audit of the Court of Auditors in the implementation of specific municipal expenditure, contracts and accounts, aiming to investigate the impact of this audit and any bidirectional relationship that this audit entails in: a) the decision and policy making by the unilateral and collective elected bodies of municipalities, b) the adoption or not of its results by the legislator, c) the existing dialogue between majority and minority in the Court of Auditors’ case law, regarding the interpretation of the applicable provisions.
The dominant question of this thesis, is whether the preventive audit of the Court of Auditors in specific categories of municipalities' expenditure and contracts and respectively whether the ex post audit, has affected the way municipalities perceive their financial management. Conversely, it examines whether the municipalities’ financial management approach has affected the way that the Court of Auditors' exercise its audit.
The thesis contains five parts. The first part examines and illustrates the content of the overall State’s supervision over the local authorities and the characteristics of their administrative and financial autonomy, in order to show that their action is controlled, within a single framework defined by the Constitution and the legislator, either by the State or by the Court of Auditors.
The next three parts of the thesis include the research of the Court of Auditors’ case-law and the results of the preventive audit in loan, programming, complementary contracts that municipalities enter into, also on expenditures due to direct outsourcing of construction works and services and finally on expenditures related to municipal financing and third parties’ grants. A common feature of all these contracts and expenditures is the observed municipalities’ tendency to circumvent the rules governing them.
The fifth part concerns the ex-post control exercised by the Court of Auditors on the municipalities’ “accounts”. This part examines how the Court of Auditors' case law treats the municipal elected bodies as accounting officers or authorizing officers and analyzes their imputation status. In addition, it analyzes the direct interconnection and the implications of the legislator's interventions in the above-mentioned audit, by means of the legalization of illegal expenditure and the removal of imputations.
Main subject category:
Social, Political and Economic sciences
Keywords:
The Court of Auditors
Number of references:
209
