About the institution

The Court of Auditors is an external oversight body recognized in the Spanish Constitution. It serves as the supreme audit institution for the accounts and financial management of the public sector, without prejudice to its jurisdictional function aimed at prosecuting the accounting liability of those responsible for managing public funds.

It is also responsible for overseeing the accounting and financial activities of political parties, as well as the contributions received by foundations and associations linked to political parties with parliamentary representation.

It reports directly to the Cortes Generales (Spanish Parliament), exercising its functions by delegation in the examination and verification of the General State Accounts. However, the Court of Auditors enjoys full independence in the performance of its duties. The Constitution recognizes that its members enjoy the same independence and irremovability and are subject to the same incompatibilities as judges.

The Court of Auditors' auditing function refers to ensuring that the public sector's economic and financial activity adheres to the principles of legality and sound financial management (economy, effectiveness, and efficiency). The results of the audit are presented in reports, memoranda, motions, and notes, which are approved by the Court's Plenary and submitted to the Spanish Parliament (Cortes Generales) and, where applicable, to the Legislative Assemblies of the Autonomous Communities and the Plenary Sessions of local councilThe Court of Auditors' activities are structured around two main functions: auditing and jurisdictional. It also has the power to impose sanctions regarding the financing of political parties.

The jurisdictional function consists of adjudicating the accounting liability incurred by those responsible for managing public funds, provided that such liability has resulted in any impairment or damage to said funds. The Court of Auditors is the sole court of its kind and its jurisdiction extends throughout the national territory, without prejudice to the fact that the judgments of the Court of Auditors' Chamber of Justice are subject to appeal by way of cassation—and, where applicable, extraordinary review—before the Administrative Chamber of the Supreme Court.

The organization of the Court of Auditors corresponds to the aforementioned functions, establishing, among others, the Audit and Adjudication Sections as its bodies, which are structured into departments for the more effective fulfillment of their duties.

Apart from the Court of Auditors, various external audit bodies have been established by the autonomous communities, under different names, which exercise an oversight function over the regional and local administrations within their respective territories. This does not preclude the Court's competence to audit the entire Spanish public sector. However, the adjudication of accounting irregularities is the exclusive jurisdiction of the Court of Auditors.