The purpose of this paper is to illustrate the financial position of 16 first-degree local authorities in the Prefecture of Achaia (municipalities) with over 5,000 inhabitants that, according to the Presidential Decree 315/99, are obliged to use the accrual accounting system. These data concern...

In this paper, an attempt is made to compare the budgetary data with the outcomes of 15 first degree local authorities in the Prefecture of Achaia, which should be subject to a preventive audit by the Hellenic Court of Audit. More specifically, it refers to Municipalities with over 5000...