It is exerted over the accountability of those who collect, arrange, manage, have custody of, handle or use public goods, funds or effects.
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 a crime, liability will be determined by the accounting jurisdiction within its competence.
Prosecution of the following issues shall not correspond to the accounting jurisdiction:
This accounting liability, which may be direct or secondary, is enforced by three court proceedings: audit trial, repayment for debtor balance proceedings and cancellation of securities record, and is delimited by the specific rules of the Court of Auditors, as well as by implementing doctrine.
The basic legal framework of accounting jurisdiction is composed of:
Thus, the following are default rules in terms of accounting jurisdictional matters:
Other notable provisions of the LFTCu are:
Other provisions of both the LOTCu and the LFTCu determining supplementary provisions of certain rules in the field of accounting jurisdiction refer to the following:
To this legal framework, we need to add the case law of the Supreme Court and the Constitutional Court and the doctrine of the courtroom to resolve the issues rose through the legally established resources. Among the case law of the Third Chamber (Administrative Chamber) of the Supreme Court is the STS of 16 July 1988 concerning the jurisdictional function of the Court of Auditors recognized together with the audit function as individual function, without prevalence among them.