El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemia

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dialnet-ar-18-ART00015582842022-11-18El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemiaPérez García, Manuel LuisTribunal de Cuentas Control externo Gasto público COVID-19 Derecho ConstitucionalCourt of Audit External control Public spending COVID-19 Constitutional LawThe 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 wayLa pandemia del COVID-19, ha impactado de manera sistémica y global ocasionando daños muy serios en la economía en general y en las cuentas públicas en particular. Un suceso tan disruptivo ha supuesto una prueba de estrés tanto para las instituciones políticas por antonomasia, Parlamento y Gobierno, como para los órganos constitucionales y las Administraciones Públicas. A continuación, y desde un enfoque esencialmente constitucional, abordaremos i) el papel del Tribunal de Cuentas durante la pandemia, dedicando un apartado específico a los estados de alarma; ii) de su control externo (art. 136 CE) en respuesta al coronavirus ejerciendo su labor de fiscalización y de enjuiciamiento, con especial mención a la ordenación del gasto público y a la eficiencia en el uso de los recursos públicos (art. 31.2 CE). Para finalizar, abogando que tras la preeminencia del ejecutivo en tiempo de crisis se debe dar paso al ineluctable control constitucional del gasto público2022text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8661996(Revista) ISSN 1575-1333Revista española de control externo, ISSN 1575-1333, Nº 70, 2022, pags. 30-47spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI

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Revista española de control externo, ISSN 1575-1333, Nº 70, 2022, pags. 30-47

Spanish

Tribunal de Cuentas Control externo Gasto público COVID-19 Derecho Constitucional
Court of Audit External control Public spending COVID-19 Constitutional Law

Tribunal de Cuentas Control externo Gasto público COVID-19 Derecho Constitucional
Court of Audit External control Public spending COVID-19 Constitutional Law
Pérez García, Manuel Luis
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 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

Article

Pérez García, Manuel Luis

Pérez García, Manuel Luis

Pérez García, Manuel Luis

El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemia

El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemia

El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemia

El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemia

El Tribunal de Cuentas: control externo en tiempos de pandemia y pospandemia

el tribunal de cuentas: control externo en tiempos de pandemia y pospandemia

2022

https://dialnet.unirioja.es/servlet/oaiart?codigo=8661996

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