Funciones de Fiscalización y Enjuiciamiento

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The following are functions of the Court of Audit:

  1. The external, permanent and consumptive audit of financial-economic activity of the public sector.

    The Court of Audit exercises its audit function in relation to the implementation of programs of public revenue and expenditure and shall relate to the submission of the economic-financial public sector to the principles of legality and good management activity.  It must also audit grants, loans, guarantees or other public sector support received by individuals or legal entities.

    Besides the above, the Court of Audit shall audit the economic and financial activities of political groups, both as regards its regular accounting and the electoral processes in which they participate, as well as the contributions received those foundations and associations linked to political parties.
  2. The prosecution of the accounting liability incurred by those who are responsible for managing public funds or effects.

    The role of accounting prosecution, as the Court of Audit inherent jurisdiction, shall be performed related to the accountability to those collecting, arranging, managing, having custody, handling or using public properties, funds or effects, by the requirement of accounting liability that might have been incurred.

    Accounting jurisdiction is needed without delay, exclusive and full. In respect of the same facts, it is compatible with the exercise of disciplinary authority and the performance of the criminal justice system. When the facts did constitute an offence, liability will be determined by the accounting jurisdiction within its competence.