Ετήσια Έκθεση 2009

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2009

2011

E E 2009

2011

5

2009

, (....), (..) A ). , , - - .... - - .... .... (. 3 . 4 . 2307/1995) - (...) , 2008 , . ,

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21 22 23 23 24 24 24 24 26 27 34

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2009

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... .... , 1 49 49 49 50 50 50

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31.12. 2009

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2009

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(...) , - 55 66 66 86 87 92 97 107 118 137 138 154 209 213 227 230 238 239 241

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2009

....

268 268 270 271 277

(..) (...) .... ....

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(....) .... ....

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2009

.... (...) (...) . .

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2009

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.. .. .. .. . . . . .. ... .. . . .. .. . . . ...... . . ... . . . . . . . . .. . ... .. . . . .. . .. . . .. . . .... .... ... . . . ... .. . .. ... (.. 410 1995, 231) ... ( . 3463/2006, 114)

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... .. ... ... . .... . . . . . . . . . . .

13

2009

() , , , , , , , , , , , , , , , , , , , , , - , , , , , , , , ( , , , - Ko, ), , , 21 2011. : 1. 42 (.. 774/1980, 189 ), 148 .. 1225/1981 " " (304 ). 2. 2009, , , , 147 .. 1225/1981. 3. . 4. E .

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, , , , o 2009, : O , , , 42 .. 774/1980 148 .. 1225/1981, , , 2009 . , . , .... ... . , , , . (4) . 2009. , , ... .... , , , .... ..., . ( .... ... ). , 3.000 , . , . .

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A.1. 98 , 6 2001 ( 84 /17.4.2001), 15 .. 774/1980, : ) , , . ) O , . ) O , . ) 2 73 , . ) 79 . 7 . ) , . ) , , . ) , . ) .

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) . ) . 1256/1982 . ) 35 (o 1 . 1232/1982). ) ( 85 . 1892/1990, 77 . 1943/1991 ..). ) (. 992/1979).

.2. , (....), (...) . .2.1. ( ), ...., , 2009, 2.012.445 , 141.426.924.550,22 , . , 1 . . 20 2010, . 14.947, 771.266.102,71, , , , , , ... 14.947 , , , , , 2.130 , 406.713.768,04 , , ,

17

. 657.759.195,07 . 425 7.608.246,64 , , (. 1.1). 1.1 / / 412.202 979.970 2.336 617.937 2.012.445 119.693.411.563,83 17.600.392.850,39 18.693.725,60 4.114.426.410,40 141.426.924.550,22 1.898 5.776 9 7.264 14.947 538.947.747,40 154.521.249,91 32.979,66 77.764.125,74 771.266.102,71 / 2009

.2.2. , ...., , 2009, 657.759.195,07, 2009 425 , .... 7.608.246,64 . (, , ..), , , , , , . , ... ( )

18

(. 28 . 3 . 2362/1995) . , ...., ... , 2009, 2008 1.2.

1.2.

/ / 2008

( ) .... ...

2008 6.599.036,78 60.776.296,80 4.003,42 39.055.086,23

2009 505.296.206,53 113.525.439,29 32.979,66 38.904.569,59

106.434.423,23

657.759.195,07

.3. , .3.1.

2009 2.960 , : ) (...) 1.945. ) (...) 481. ) 47 389. ) 91. ) 7.

, 2009 , , 425 , 7.608.246,64 .

19

(...), . 8.170 . 2.1

.3.2. , 2009, 2.209 , , ( , , .). (. 2.2).

.3.3. - .... 2009, 41.892 , . 1256/1982. 2.694 ...., . ... (. 2.2.).

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(..) . ( , , ) . 1256/1982

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481 47 389

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109 2.793.643,84 113 2.802.304,35

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413.949,18 17 420.435,15 18

686.278,57 688.453,11

56 1.693.416,09 58 1.774.209,06

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.3.4. .... - .... 2009, 1424 ...., , ..... (. 3.1).

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.3.5. ... (. 3 . 4 . 2307/1995)

2009, ( ), 3 . 4 . 2307/1995, 130 4.765.788,99, . (. 3.2). 3.1. .... ...

783 104 537 1424

.

.

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KAT /

. .... ( ...) .... 77 21.535.706,02 13 33.387,19 47 16.678.278,91 17 4.788.839,92

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18 5

557.121,14 4.121,10

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3.541,94 3.352,10

11 1

253.248,89 769,00

2 _

300.330,31 _

_ _

_ _

54

20.974.463,78

4

26.493,15

35 16.424.261,02

15 4.488.509,61

1 1

35.200,00 35.200,00

23

3.2. ... ( 3 . 4 . 2307/1995) . . 130 . .

4.765.788,99

.3.6. - 10 ( ), 30 . , , 656 740 . .3.7. (...) 2009 8.140 ... , 2.713.401.860,68 , 6.449 ... ...., 446.791.305,95 1.862 ... ... 9.389.993,08 . (86) ... , 29.761.726,61 , (3) ... ...., 39.618,49 (8) ..., 12.891,96. . (17) , 12.308.405,10 .

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.

11

436.981,56

4 272.463,97

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93.269,34

2

47.958,14

1

23.290,11

24

.4. .4.1. , 2009, (11) , ( 73 . 2 ) , . , , . .4.2. , 2009 , . , 1.284 ( ) 15 . 2145/1993 1.234 8 . 2741/1999 7.837 1.683 3.625 11

.4.3. 2009, 1.527 . 4. 1.527 304 1.831

25

4 , .. . 2009 , .

, ,

/ / . 1232/1982 /

. 2145/93 . 2741/99

11 __ __ __ __ __

55 322 __ __ 220 48 190

790 192 805 1482 102 149 8 97 __ __ __ __ __ __ __ 3.625

__ 15 __ __ 11 __ __ 3 3038 424 __ ___ __ __ __ 3.491

__ __ __ __ __ __ __ __ __ __ 33 __ __ __ __ 33

__ __ __ __ __ __ __ __ __ __ __ __ 622 197 415 1.234

V V TMHMA V MHMA V MHMA A

__ __ __ __ __ __ __ __ 11

420 __ __ __ 19 __ __ __ 1.274

26

.4.4.

2009 44.869 , 109 4 .. 599/1968 2.342 1 .. 599/1968. , , 5.307 . , (4) (...) (11) IV V , .

27

, : (International Organization of Supreme Audit Institutions, INT.O.S.A.I.), (...) (...) - (European Organization of Supreme Audit Institutions, EUR.O.S.A.I.), INT.O.S.A.I. ... (..), - E.E. , .. .. (...). ... .. ... - , 287 . 3 (....). ... : ... - .. (Contact Committee), , ... , (Liaison Officer), ... ..

28

... , ... - (Working Groups), ... .. (International Boa