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Implementation Procedures
Frequently Asked Questions
Read the answers to the frequently asked questions as to which are the types of audits and auditing bodies, how much is the timeline for the timely repayment of ADD (Fiscal Correction Decision), how are the undue or illegally paid amounts recuperated, what happens with the informalities that are realized and how an undue or illegally paid amount is defined.

How many types of controls are there?
Scheduled and unscheduled controls.
Who does the checking?

A. Community Institutions

  • European Court of Auditors
  • European Commission

B. National control bodies and types of controls in the context of the 3rd CSF

  • Managing Authorities: They carry out primary audits.
  • Payment Authority: It carries out secondary audits.
  • Fiscal Audit Commission (EDEL): It carries out tertiary audits.
Apart from the 3rd CSF comptrollers, are there other national comptrollers?      

Yes, there are the following expenditure comptrollers:

  • The Fiscal Audit Services (YDE)
  • Special Audit Services (SAS, formerly the Fraud Squad)
  • The Financial Inspection Directorate General (FIDG)
  • Τhe Hellenic Court of Auditors.
How are amounts wrongly or unlawfully paid recovered?
  • Upon their payment by the party owing to the Tax Office
  • By means of an appeal lodged by the State before the Administrative Courts.
What sort of administrative decision determines the amount wrongly or unlawfully paid?      
A financial correction decision.
What is the time limit for paying amounts cited in a financial correction decision?      
One (1) month from its receipt by the Final Beneficiary.
What happens if payment is not made within one month?
A note is sent to the tax office which will collect the amount with interest, in line with the Hellenic Public Revenue Collection Code.
When identified, are amounts wrongfully or unlawfully paid losses for the programme?
  • Yes, if the irregularity is ascertained during a control carried out by Community comptrollers.
  • No, if ascertained by national comptrollers in which case the amount is returned and remains available for the specific OP.
Are irregularities identified notified to Community Institutions?      
Yes. OLAF is regularly updated.
Are sample controls for a large number of similar operations envisaged?
Yes, after the Audit implementation methodology is specified.
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