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Although European countries have already ceased the traditional type of audit, Greece still exercises an “a priori” audit in the expenses of public organisations. The “ex-ante” audit in Greece has a long tradition with the exemption of local government for which this type was established relatively recently, namely in 2005. This paper aims to illustrate the results from the first period of implementation of ex-ante audit in the municipalities. The research was conducted with the statistical analysis of Annual Reports of the Hellenic Court of Audit and questionnaires distributed to the auditors of the Court and the executives of audited entities and led to the conclusion that the introduction of ex-ante audit in the local government illustrated serious problems in their financial management.

The introduction of “ex-ante” audit in Greek municipalities: Leaders of non-compliance?