Rhodes and Leros in university ranking of municipalities

A university study, conducted as part of a postgraduate programme at a public university, ranked the 332 municipalities of the country by their internal control and governance for the 2025 fiscal year and identified 30 municipalities as “model” in this sector. Of the 15 municipalities in the Dodecanese, only two managed to make the list: the municipality of Leros, with a score of 13 out of 16 possible procedures, ranks 10th nationally, while the municipality of Rhodes, with 9 out of 16, ranks 30th and last on the list of model municipalities.

The study examined 16 specific audit procedures for each municipality, ranging from the drafting of an internal audit manual and an annual work programme to the audit of budget execution, compliance with legislation, information systems audits, and the preparation of an annual report with opinion. The approach was based on public data from e-government procurement and transparency platforms and followed International Standards for the Professional Practice of Internal Auditing, the principles of the COSO Committee, and the guidance of the Court of Audit. At the national level, the average score was 6.91 procedures out of 16, with a median value of 7, and only 20 municipalities across the country exceeded the threshold of 12 procedures.

Leros’ performance stands out, as the island municipality covers nearly all procedures concerning the conduct of audits and monitoring of corrective actions, surpassing major municipalities on the mainland, while also ranking among the few municipalities — just 24 out of 332 — that provide advisory services through the internal audit unit. Rhodes, although the largest island municipality in the prefecture, made the model municipalities list at the absolute threshold, with significant room for improvement in legislative compliance audits and information systems. The rest of the Dodecanese lags significantly behind, with an average score of around 6.5 procedures — below the national average — and the municipalities of Telos and Patmos ranking among the lowest positions across the entire country, with just 4 out of 16 procedures.

The study does not clarify whether inclusion in the list of 30 model municipalities is accompanied by specific funding, technical support, or additional obligations for the two Dodecanese municipalities — this is, as noted, an academic ranking and not an official state programme. The study’s conclusion links high performance to systematic application of procedures and organisational maturity, factors that are not always available to small island municipalities. For Rhodes and Leros, the distinction reflects a degree of progress, but also the gap that remains before the rest of the Dodecanese is brought up to standard.