Presentation

PRESENTATION

The Court of Auditors is the external audit body recognized by the Spanish Constitution, which is configured as the supreme audit body of the accounts and the financial management of the public sector, without prejudice to its judicial function focused on the prosecution of accounting liability incurred by those who are responsible for the management of public funds.

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Placa identificativa del Tribunal de Cuentas

RESOLUTIONS AND OTHER OFFICIAL DOCUMENTS

The Court of Auditors, in order to perform the duties legally attributed to it by law, adopts provisions which are published in the Official State Gazette. Access the Resolutions and other official documents of the Court of Auditors (Instructions on the public procurement’s submission of information, Accounting Plan adapted to political parties, etc.).

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Queen Isabel II of Spain

HISTORY

Despite the fact that the Court's history dates back to the Middle Ages, it was not until the 19th Century when it was configured as an external control body.  Today it monitors the economic and financial activity of the public sector and the political parties accounting and prosecutes those responsible for managing public funds.

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Courtroom Detail

LEGAL AND ECONOMIC FRAMEWORK

Its regulation is contained in the Spanish Constitution, the Organic Law of the Court of Auditors Act 1982 and the Functioning of the Court of Auditors Act 1988, in addition to other specific laws.  It is a body that reports directly to the Spanish Parliament and performs its functions of examining and verifying the General State Account by delegation, and whose budget is integrated into the State Budget in Spain.

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Location of the Administrative Headquarters

ADMINISTRATIVE HEADQUARTERS

The Court of Auditors has two administrative headquarters for the performance of its duties. The building of the main headquarters is on Fuencarral, 81, Madrid. It also has another headquarters on Padre Damián 19, Madrid

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