EL 
EN 
The Joint Audit Team of the NTA and the Directorate of Economic Police with the assistance of the expert staff of the Directorate of Criminal Investigations of the Hellenic Police and inspectors of the Hellenic Labour Inspectorate, continue to intensively implement the horizontal programme of audits in non-governmental organizations (NGOs) operating in the field of asylum and immigration.
In particular:
Ι. On 12.06.2020, an audit unit consisting of NTA Inspectors and Police Officers of the Directorate of Economic Police with the assistance of staff of the Directorate of Criminal Investigations and Inspectors of the Hellenic Labour Inspectorate, carried out an inspection in an NGO operating in Lesvos island, including an administration office, a support centre, a shelter for vulnerable refugees and unaccompanied minors as well as a place where health services appear to be provided.
II. On 11.06.2020 an audit was carried out in two administration offices and three shelters for minors of refugees and migrants of an NGO operating in Thessaloniki.
Α. LESVOS - COLLECTION OF AUDIT EVIDENCE AND FINDINGS:
A Joint Audit Unit consisting of four NTA Inspectors, five policemen of the Directorate of Economic Police with the assistance of a policeman of the Directorate of Criminal Investigations and two Inspectors of the Hellenic Labour Inspectorate carried out an on-site inspection at the headquarters of NGO, of the support centre operating in the headquarters, in the Hospitality Facility and in a clinic that seems to operate on an occasional basis with the aim of a) verifying compliance or not with the measures to prevent the spread of SARS COV-2 and the rules for the protection and safeguarding of public health and b) the legality of the NGO’s actions in terms of its general operation and operational activities.
AUDIT POINTS:
- ΝGO’s headquarters in Mytilene Lesvos and the Support Centre in which items are manufactured and made available for sale, mainly through an e-shop and educational activities are organised.
- A hospitality facility, operating in a public property, where "vulnerable" refugees (with a capacity of 100-120 people) and unaccompanied minors are allegedly accommodated.
- Former private Medical Centre, which is leased and operated occasionally by the aforementioned entity (during the on-site inspection by the NTA Inspectors-Auditors, it was not in operation and therefore the entity's staff was invited to the site and allowed entry and inspection of the premises).
Audit objects:
- At the NGO’s headquarters, data (in paper and digital) were obtained regarding employee contracts, lease agreements, income and expenditure statements 2018 - 2020, donor list, sales documents, contract for the Emergency Accommodation Centre for Unaccompanied Minors and cash flow data.
- At the Support Centre: Two employees were found and the conditions of licensing and operation of the Centre and the shop operating on the premises were checked.
- In the open structure:
- According to the data collected, the shelter hosts 76 refugees (coming from the local Reception and Identification Service) and 25 unaccompanied minors who are referred by a prosecutor's order.
- An autopsy was conducted and photographic material was taken, and an audit was carried out for breaches of insurance legislation and compliance with public hygiene regulations, as well as measures to prevent the transmission of COVID-19. During the inspection, deficiencies were found in relation to compliance with the specified hygiene conditions (e.g. existence of surface water), adequacy of latrine and bathing facilities, etc.
- Identification verification data of hosted refugee adults and minors, staff roster, lists of volunteers with cooperation agreements were received and two social workers were examined.
Β. THESSALONIKI - COLLECTION OF EVIDENCE AND FINDINGS DURING THE AUDIT:
A Joint Audit Unit consisting of seven NTA Inspectors, eight policemen of the Sub-Directorate of Economic Police of Northern Greece and four policemen of the Sub-Directorate of Criminal Investigations of Northern Greece, collected data and conducted autopsies on the order of the Governor of the NTA with the aim of verifying the compliance or not of the legality of the actions of the NGO in Thessaloniki as regards the management of financial programmes from the Asylum, Migration and Integration Fund (TAME/AMIF), as well as the general operation and operational activity of the NGO in Thessaloniki.
During the on-site audit:
- Copies of the documents and digital data kept in the files of the physical and financial scope of the project, the procurement file and other data kept in the structures and offices of the NGO.
- Identification of the hosted minors (84 unaccompanied minors were recorded) and the workers present was conducted.
- The compliance with the terms and conditions of operation of the shelters (technical specifications of buildings and safety issues, hygiene conditions, compliance with protection measures for COVID-19, services provided, etc.), the internal organization, the number and specialties of the shelter’s staff, the procedure of referral, reception and departure of the guests from the shelters were checked.
- A sample check was carried out to verify the completeness of the data in the individual files of the minors present and those who left, etc., and in general to verify the implementation of the requirements of the relevant technical sheets of the subprojects.
- Facial examination reports were drawn up for almost all the staff present in the shelters (shelter coordinators, social workers, teachers, interpreters, etc.).
- Five autopsy reports were prepared on: a) operational specifications, b) premises used and c) logistical equipment of each Facility.
The members of the Joint Audit Unit will immediately proceed to the evaluation and processing of the audit material, in accordance with the predefined audit methodology, carrying out data mining and cross-checks (data mining and data analysis) with all the data available to the public audit mechanism.