In order to ensure that the national and community resources are used correctly and efficiently for the implementation of the projects- subprojects, the current legal framework (Community and National Legislation) has founded Inspection Institutions.

Α. Unit C (Inspection) of the “I.S” O.P’s SMA conducts first degree inspections of the Final Beneficiaries (FB) and of the projects which are materialized in the context of the 3rd CSF. 

Subject to control are:

• The Final Beneficiaries
• The Final Recipients (Concessionary)

Β. The Payment Authority conducts second-degree inspections of the Final Beneficiaries and of the projects.

The purpose of the inspections is to assure that the money of the Structural Funds is channeled into the operational programs of the CSF.

Subject to inspection are:

• The Managerial Authority 
• The Final Beneficiary
• The Final Recipients

C. The EDEL conducts third degree inspections in order to assure that the rules of a sound financial management are respected.

Subject to inspection are:

• The Payment Authority
• The Managerial Authority
• The Final Beneficiary
• The Final Recipients

Apart from the national Inspection Institutions, there are also the bodies of the European Commission, which conduct their own controls. The Commission investigates all the parties involved in the materialization of the 3rd CSF.

Subject to inspections are:

• The Payment Authority
• The Managerial Authority
• The Final Beneficiary 
• The Final Recipients

Fiscal Audit within the framework of OPIS

The Fiscal Audit within the framework of OPIS is conducted in line with the provisions in the “Management and Audit System of Operational programmes of the 2000-2006 CSF” which has been drawn up within the framework of Greece’s obligation to observe the provisions of Regulation (EC) No. 438/2001 of the Commission dated 2-3-2001 on the “establishment of detailed enforcement rules of the regulation (EC) no. 1260/1999 of the Council with regard to the management and audit system of the structural finds’ interventions”.

The said system is common for all Operational Programmes and incorporates:

• The provisions included in the regulatory framework pertaining to the management and audit systems of the member states and more specifically in the Regulation (ΕC) 1260/1999 and Regulations (ΕC) 438/2001 and 448/2001 analyzing the first regulation
• The institutional framework at a national level governing the audits’ system, i.e.:
• • Law 2860/2000 on the Management, Monitoring and Audits of the CSF and other provisions.
  • The provisions of enforcement of the CSF approved by means of the CSF’s Approval Decision by the Commission (Ε(2000) 3450 dated 28.11.2000)
  • The implementation provisions of the Operational Programme “Information Society” as approved by the Commission’s Decision (C 2001/551) dated 14.03.2001.