Spain’s Court of Audit and its relation to Parliament: past, present and future

Abstract

The Spanish Court of Audit was established in the 19th century to examine and approve public accounts through administrative-judicial procedures. The Spanish Constitution of 1978 subjects the Court of Audit to parliamentary authority, as its members are appointed by Parliament. Today, its main function is the audit of public economic and financial management, with an increasing role for operational or performance audits. The Parliament may request the Court to carry out audits. The reports are submitted to a Standing Committee, and the resolutions approved by the Committee are published in the Official State Gazette together with the report. Parliamentary timelines do not allow for quick access to reports. The Court enables rapid dissemination by publishing on its website. Once the reports have been adopted, the follow-up of the recommendations and resolutions of the Standing Committee has become a core activity of the Court. Changes in the functioning of the Court should be reflected in legislation. The increased public transparency of the Court of Audit does not detract from its relation to Parliament, which remains its main ‘raison d’être’.