Plenary Hall


The Plenum, in general, deals with the audit function and proposes the approach to conflicts affecting the competences or powers of the Spanish Parliament to Parliament. It also gives resolutions against the provisions and acts of other organs of the Court in the performance of governmental or staff-related functions and all other functions assigned by the Law 7/1988 of 5 April, on the Court of Audit.

In this regard, the following competences of the Plenum of the Court should be added:

  • Establish and modify the departmental organization of the Audit Section.
  • Approve each year's audit programmes, agree on the initiation of audit procedures, establish technical guidelines which they abide by and approve reports, memoranda, motions and memos.
  • Agree on the recruitment of experts commissioned to inspect, review and verify documentation, books, cash, securities, properties and stocks in the course of the audit procedures and issue the corresponding reports.
  • Take cognizance of the matters on accounting liability as required by administrative processes and pass them on to the Prosecution Section.
  • Be aware of the challenge processing affecting all or most of the members of the Courtroom.
  • Approve the proposed draft budget of the Court for its integration into the State Budget.
  • Freely elect and remove the Secretary-General, the Auditor and, where appropriate, the Director and Deputies of the Technical Office.
  • Commencement of proceedings on alleged incapacity, incompatibility or serious breach of the duties inherent to the position incurred by the Audit Counsellors.
  • Approve the list of jobs, and amendments thereto, and public employment of the Court.
  • Granting authorization to contract works, services and supplies in cases where the law of public sector procurement requires the approval the Council of Ministers.

Composition and functioning

The Plenum is composed of twelve Audit Counsellors (one of whom shall be the President) and the Chief Prosecutor of the Court of Audit.

The Secretary-General shall act as secretary of the Plenum, with voice but without vote, and writes the minutes, reflecting the outcome of the deliberations and resolutions adopted.

The Plenum will meet at least once a month, except in the holiday period of August, as well as the extraordinary calls made by the President with justified cause, or upon request of three members of the Plenum.  The quorum to validly constitute the meetings shall be two thirds of its members and their resolutions shall be adopted by a majority of participants, except in cases where the law requires a qualified majority.

The Plenum will be validly constituted, although the requirements of the call have not been observed, when all its members are gathered and so agree unanimously.

The discussions of the Plenum are confidential, must be kept secret by attendees and all those who could know them by reason of their duties.

The Counsellors and the Prosecutor may request the inclusion in the minutes, where appropriate, of their vote against the adopted resolution and the reasons justifying such vote, with due justification within two days of the adoption of the agreement. When they vote against and record their reasoned opposition in writing, the content of individual votes shall be incorporated into the reports, memoranda, motions or memos referred by the Court of Audit to the Spanish Parliament, to the Legislative Assemblies of the Autonomous Regions, to the plenary sessions of local authorities, the National Government and the Governing Councils of the Autonomous Regions. 


Composición nominal del Pleno del Tribunal de Cuentas y nombramientos