El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemia
The COVID-19 pandemic has had a systemic and global impact, causing very serious damage to the economy in general and to public accounts in particular. Such a disruptive event has been a stress test for both the political institutions par excellence, Parliament and the Government, as well as f...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8661996 |
| Source: | Revista española de control externo, ISSN 1575-1333, Nº 70, 2022, pags. 30-47 |
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| Summary: |
The COVID-19 pandemic has had a systemic
and global impact, causing very serious damage
to the economy in general and to public accounts
in particular. Such a disruptive event has been
a stress test for both the political institutions par
excellence, Parliament and the Government,
as well as for the constitutional bodies and Public
Administrations. Next, and from an essentially
constitutional approach, we will address
i) the role of the Spanish Court of Auditors during
the pandemic, devoting a specific section to states
of alarm; ii) of its external control (section 136 SC)
in response to the coronavirus, exercising its
control and prosecution work, with special
mention to the organization of public spending
and the efficiency in the use of public resources
(section 31.2 SC). To conclude, advocating that
after the pre-eminence of the executive in times
of crisis, the ineluctable constitutional control of
public spending must be given way |
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