El control externo por el Tribunal de Cuentas de los órganos constitucionales y de relevancia constitucional
Nowadays, the citizenry demands more transparency in the performance of the public managers, and therefore more checks than the ones kept on them until now. The adequate management of public funds must rule all public activity. Consequently, it must also rule the performance of the const...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6541904 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 20, Nº 58, 2018, pags. 119-153 |
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| Summary: |
Nowadays, the citizenry demands more transparency in the performance of the
public managers, and therefore more checks than the ones kept on them until now.
The adequate management of public funds must rule all public activity. Consequently, it must also rule the performance of the constitutional organs and of any organ constitutionally relevant. Their budget is integrated in the General Budget of the Estate, making it necessary to establish the adequate checks to guarantee, not only the due budgetary execution, but also the accordance of the performance of those organs to the constitutional principles of equity, efficiency and economy, as well as transparency and legality.This paper the external check kept by the Court of Audit, both on the accounts and
the economic management of the constitutional organs and of any organ constitutionally relevant. The various problems encountered when determining the external checks from the Court of Audit, and the economic management of the constitutional organs and of any organ constitutionally relevant, are analysed. Such problems being: (i) the inclusion of said organs in the subjective scope of the Office’s control; (ii) the distinction between constitutional organs and organs constitutionally relevant; and (iii) the impediments to that control |
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