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Updated July 2026

Institutional and Legal Framework

The Regional Development Fund of Western Macedonia operates under the new Local Government Code, its approved Internal Service Organization, and the applicable national and European Union framework governing financial management, the Development Programme for Public Investment and the 2021–2027 Partnership Agreement.

Core institutional framework

Primary legislation

Law 5314/2026 — Local Government Code

Government Gazette A 103/29.06.2026, in particular Articles 227–230. It regulates the legal status, purpose and responsibilities of Regional Development Funds, their governing bodies, resources, budget, cash management and Internal Service Organization.

Official enacted text

Internal organization

Internal Service Organization of the RDF of Western Macedonia

Decision 27/2026 — Government Gazette B 4432/21.07.2026. It establishes the new administrative structure, organizational units, responsibilities, staff positions and the fundamental principles of internal control and segregation of duties.

Approved Internal Service Organization — Gazette B 4432/2026

Financial management and expenditure clearance

Segregated functions

Verification, clearance and payment

The new Internal Service Organization establishes an organizational and functional separation between:

  • verification of physical delivery and acceptance,
  • administrative and technical monitoring,
  • review of supporting documents and expenditure clearance,
  • payment authorization or payment order and cash payment.

The same organizational unit may not certify physical delivery and clear the same expenditure.

Applicable framework

Financial administration and management

Articles 228–229 and Article 286(5) of Law 5314/2026, together with the new Internal Service Organization, constitute the principal institutional framework for the Fund’s budget, commitments, expenditure clearance, payment authorization, cash management and financial control.

The applicable provisions on public financial management, commitments and public procurement apply additionally to the extent that they govern the Fund and the specific expenditure concerned.

Supplementary framework: the principles of Law 4270/2014 and Presidential Decree 80/2016 on public financial management, control and commitments apply to the extent that they govern the Fund and the relevant category of expenditure.

Development programmes and funding

DPPI

Development Programme for Public Investment

Law 5140/2024 (Government Gazette A 154) is the principal framework for the new Development Programme for Public Investment. In conjunction with Article 227 of Law 5314/2026, the Fund manages the relevant appropriations and acts as an accountable manager for project payments charged to the public investment budget.

Law 5140/2024 — official page

ESPA 2021–2027

Management, control and implementation of operations

The central national framework is Law 4914/2022 (Government Gazette A 61) together with the common Management and Control System. At EU level, Regulation (EU) 2021/1060 and the fund-specific Regulations, in particular 2021/1056, 2021/1057, 2021/1058 and 2021/1059, apply according to the programme and operation concerned.

Law 4914/2022
Management and Control System
Regulation (EU) 2021/1060

Horizontal legal framework

Where applicable

Procurement, transparency and institutional compliance

  • Law 4412/2016: public works, supply and service contracts.
  • Law 3861/2010: mandatory publication of administrative acts through the Diavgeia Programme.
  • Law 4727/2020: digital governance and electronic public services.
  • Regulation (EU) 2016/679 and Law 4624/2019: protection of personal data.

Hellenic Single Public Procurement Authority
Diavgeia Programme

This page is an institutional information guide. Every administrative, financial or management act is governed by the official text of the applicable legislation, Government Gazette, regulation, call for proposals and specific decisions governing that act.

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