Financial Management
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Financial Management
The financial management of the RDF of Attica is acting on the basis of its own revenue and expenditure budget, which is approved by the Board of Directors of the Fund upon the recommendation of the President. The Fund has its own cash service, acts on receipts and payments, has the responsibility for the management of its cash resources and its chairman is the authorizing officer. For their operation the Funds do not burden the State Budget. Their expenses are covered by the services they provide. The resources of the Regional Fund are:
- 1% of the funds it manages.
- Income from fees, royalties and contributions.
- Revenue from participation in EU programs ..
- Revenue from the provision of services, execution of work, research and studies and programs.
- Revenue from any kind of subsidy.
- Income from donations, bequests, inheritances.
- Revenue from the Fund's assets.
- Revenue from any other source.
For accounting purposes, it applies the double-entry system, applying the General Accounting Plan, adapted to its needs, and has a specialized software system for monitoring its financial management.
Following the New Update of the Register of General Government Bodies of the Hellenic Statistical Authority in October 2012, the Regional Development Funds were included in it, thus acquiring all the obligations of the General Government Agencies.
The Regular Control of POs by Statutory Auditors or by the Court of Auditors.
Exceptional testing of PTAs can be done:
- By chartered accountants elected from tables submitted by the IOC by decision of the Minister of the Interior, Public Administration and Decentralization.
- From a three-member Audit Committee consisting of the President of the Court of Auditors of the Region, an IPC civil servant with experience in financial management and a statutory auditor.
- Inspector of the Ministry of the Interior, Public Administration and Decentralization. The Audit Committee or the Inspector shall be appointed by decision of the Minister of the Interior, Public Administration and Decentralization.
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