Function of Accounting Jurisdiction
The accounting jurisdiction is a separate jurisdiction, of a compensatory or reparative nature, for damages caused to public funds.
The accounting jurisdiction shall hear claims of liability arising from the accounts that must be submitted by all those responsible for managing public funds or assets, when such claims are brought against them when, through intent, fault, or gross negligence, they cause damage to said funds or assets as a result of actions or omissions contrary to the laws regulating the budgetary and accounting system applicable to public sector entities. It does not impose sanctions and is compatible with criminal jurisdiction.
It will also be responsible for the liabilities incurred by individuals or entities receiving subsidies, loans, guarantees, or other aid from this sector.
It is exercised with respect to the accounts that must be rendered by those who collect, manage, administer, safeguard, handle, or use public assets, funds, or securities.
Accounting liability, which can be direct or subsidiary, is enforced through three jurisdictional procedures: the audit of accounts, the procedure for recovery of misappropriated funds, and the procedure for the cancellation of bonds. It is defined by the specific regulations of the Court of Auditors, as well as by the legal doctrine that develops them.
The jurisdiction of the accounting courts is compatible, with respect to the same facts, with the exercise of disciplinary powers and with the actions of the criminal courts.
When the facts constitute a crime, civil liability will be determined by the accounting courts within their sphere of competence.
The following matters do not fall under the jurisdiction of the accounting courts:
- Matters within the competence of the Constitutional Court.
- Matters subject to the contentious-administrative jurisdiction.
- Acts constituting a crime or misdemeanor.
- Matters of a civil, labor, or other nature entrusted to the jurisdiction of the courts.
- Origin of the procedures
- Types of procedures
- Phases of jurisdictional activity
- Informes de fiscalización
- Informes de los órganos de control externo de las comunidades autónomas
- Denuncias de otras instituciones públicas
- Reparos de interventores remitidos por la Plataforma de Rendición de Cuentas.
- A petición del Ministerio Fiscal, por archivo de la acción pública por falta de personación o por apertura de diligencias pre-procesales.
- Acción Pública
La responsabilidad contable se exige mediante tres procedimientos jurisdiccionales, que son:
- Juicio de cuentas
- Procedimiento de reintegro por alcance
- Expediente de cancelación de fianzas
- Diligencias preliminares y acción pública
- Actuaciones previas (instrucción)
- Procedimientos en primera instancia
- Recurso de apelación ante la Sala de Justicia
- Recurso de casación o revisión ante el Tribunal Supremo
- Ejecución de la sentencia