Anulación de obligaciones reconocidas de ejercicios cerrados: Órgano municipal competente y fecha de inicio de cómputo para la prescripción
This article deals with two non peaceful issues among Secretaries, Comptrollers and Treasurers in the local goverment: which authority has the responsibility to pass the data and cancellations of the recognized obligations from the closed fiscal years, and, which is the date that must be consid...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8661998 |
| Source: | Revista española de control externo, ISSN 1575-1333, Nº 70, 2022, pags. 64-75 |
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| Summary: |
This article deals with two non peaceful issues
among Secretaries, Comptrollers and Treasurers
in the local goverment: which authority has the
responsibility to pass the data and cancellations
of the recognized obligations from the closed fiscal
years, and, which is the date that must be considered
for the beginning of prescription count.
From the three existing municipal authorities that
could dictate this agreement, the Mayor, the
Municipal Cabinet Meeting and the plenary
session, we could confirm that the positions are
divided, almost to a half, between the Mayor and
the plenary session; those who attribute the
competency to the last one, support their case in
supposed reports of the Court of Audits.
As to the start date of the prescription count, and
taking into account that the Local Goverment, in
most cases, don’t usually notify the recognition of
obligations, is a situation that demands the local
entities to carry out advertisments in official
bulletins as collective notifications, that come,
somehow, to correct this scarcity.
We explain our conclusions correctly argued,
open to criticism and trying to maintain that the
municipal competent authority for passing the data
of the recognized obligations from closed fiscal years
is the Mayor, and that there is a wide margin
to improve the practice of the notifications of
the recognized obligations that allows to obtain
a true start of date to begin the calculation of the
prescription, having faith in the establisment of
the electronic management’s help in this way. |
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