On 28 September 2020, the National Transparency Authority and the Financial Police Directorate, with the assistance of the Directorate of Criminal Investigations and the Sub-Directorate of Criminal Investigations of Northern Greece, conducted an audit at the headquarters of a NGO in Attica and at the premises of a shelter for unaccompanied minors in Larissa.
This mission forms part of the horizontal programme of audits carried out by the NTA with the cooperation of the Hellenic Police on entities active in the field of asylum and migration.
The members of the Audit Team collected data and conducted an autopsy to ascertain the legality of the financial management and the compliance of the aforementioned organisation with the requirements of the framework governing their operation and operational activity.
During the on-site inspection at the Accommodation Facility for unaccompanied minors in Larissa (capacity 40 beds):
- Copies of the documents and digital data files were obtained. These included the files covering the physical and financial scope of the above project, the procurement file and other data
- The number of minors (33 males aged 10 to 17 years old, nationals of Syria, Afghanistan, Egypt and Pakistan) and 15 employees (out of 20 total declared employees) were recorded
- The compliance of the facility with the terms and conditions of its operation was verified, including the technical specifications of the building, safety mechanisms, hygiene conditions, and compliance with the relevant health and safety measures in place to protect against the spread of the COVID-19
- The internal organisation of the procedure for referring, receiving and discharging guests from the shelters was also audited
- An Autopsy Report and Personal Examination Reports were prepared.
During the on-site audit at the NGO’s headquarters in Attica:
- Data on the financial and administrative operation and implementation of the programme were received in digital format.
- Documents were received relating to recruitment procedures, contracts and employee attendance records, pay slips, bank extracts, etc.
- Copies of the relevant tax documents, together with the articles of association and any amendments, were received.
The members of the Audit Team proceed with the assessment and processing of the material collected in order to carry out the appropriate cross-checks and draw substantiated findings and conclusions.