EL 
EN 
Following an anonymous complaint, an NTA inspector carried out an audit in a Municipality of the Central Macedonia Region, on the legality of the private work exercise, as well as, the legality of participation in commercial and other private companies of a Municipality’s employee (category/sector of Engineers) during the period 2004-2019.
During the audit carried out, it was found that:
- From data collected by the Independent Authority for Public Revenue (AADE), the Technical Chamber of Greece (TEE), and the Engineers and Public Works Contractors Fund (TMEDE), it emerged that the audited employee, along with his official duties (as a public servant), maintained a sole proprietorship for the exercise of liberal profession, with all the rights and obligations arising from it. In particular, the employee in question practiced the liberal profession of a qualified engineer during the period of time mentioned in the complaint, without ever having applied to the Municipality for a license to carry out private work or work for remuneration, in accordance with the provisions of Article 38 of law 3584/2007 (i.e. Municipal and Community Employees Status Code).
- Based on additional information collected by the Independent Authority for Public Revenue it emerged that the audited employee, in addition to his official duties, participated as a member and/or manager in five (5) private personal commercial companies until 31.12.2011 in violation of the relevant prohibitions provided for in article 39 paragraph 2 of law 3584/2007.
- The complaint at issue before it was submitted to the NTA in 2022 was originally received by the audited Municipality in the previous year. The Municipality conducted a preliminary investigation and based on its findings, no evidence sufficient for disciplinary action against the audited employee was found. A key factor in forming the conclusions of that finding was the fact that the examination of the audited official was limited to his relevant activity exclusively at the time of the preliminary investigation, without focusing on the period of the last fifteen years, as stated in the complaint. The disciplinary superior of the employee under investigation who carried out the preliminary examination, namely the Municipal Service Director, filed the case in question without drawing up a report, in breach of the provisions of the Civil Service Code.
The Mayor of the audited entity was requested: a) to exercise disciplinary control over the audited employee as to the performance of work or work for pay without prior authorization of his/her department and b) to his/her immediate disciplinary superior, the Municipality Director, for the incomplete performance of his/her official duty. No responsibility is sought for the participation of the audited official in commercial companies, as the statute of limitations has expired.
The Audit Report was forwarded to the competent prosecuting authority for the search of any criminal liability.
Finally, the Audit Report includes proposals and recommendations to the Municipality for the immediate establishment of an Internal Audit Unit, as well as the carrying out of random audits on the Municipality’s staff, regarding specific issues of compliance with the provisions of the Civil Service Code, such as the exercise of private or paid work, participation in companies and holding a second position in the public sector.