Information about planning and assessment

The assigned definition, powers and scope of activity are regulated by Articles 1 to 9 of the Llei del Tribunal de Comptes, of 13 April 2000 (revised text published by legislative Decree on 27.09.2017).

Article 2

The capacities of the Tribunal de Comptes are:

• 1. Inspection capacity:
  • a) To inspect the economic and financial activity of the Public Administration, political parties and bodies associated or dependent on these political parties, electoral coalitions and electoral candidacies, while ensuring that they adapt to the legal order.
  • b) To supervise the execution and the liquidation of the budgets of the State and the comuns, in order to guarantee the respect of the obligations established by the Law on the Viability of the Public Finances and Budgetary and Tax Stability with regard to financial viability, fiscal and tax stability.
  • c) To inspect the subsidies, credits and aids chargeable to the budgets of public bodies referred to in Article 8, as well as the guarantees and the direct and personal tax exemptions granted by these institutions.
  • d) To inspect the contracts signed by the public administration when these stipulate it or when the Tribunal de Comptes considers it appropriate.
  • e) To inspect the state and alterations in the capital of the public administration.
  • f) To inspect extraordinary credits, supplements, inclusions, enlargements, transfers, advances of funds and other changes to initial budgetary credits.
  • g) To analyze the use of resources available with criteria of efficiency and set out proposals tending to improve the services provided by the public administration.
  • h) To inspect the efficacy of the objectives proposed in various budgetary programs and memoranda of subsidies, credits, aids and guarantees and note, where appropriate, the reasons of non-compliance.
  • i) To inspect the annual accounts of political parties and groups of representatives, in the terms established by the Qualified Law on Political Parties and Electoral Financing.
• 2. Advisory capacity:
  • To issue opinions and decide on questions relating to public accounting and economic and financial management raised by the public bodies noted in Article 8.
• 3. Disciplinary capacity:
  • a) To engage, to process and resolve disciplinary proceedings involving political parties, electoral nominations and groups of representatives under the disciplinary regime provided for in the Qualified Law on Political Parties and Election Financing.
  • b) To initiate disciplinary procedures under the Public Finances Sustainability and Budgetary and Fiscal Stability Law.

Article 3

• 1. The Tribunal de Comptes shall exercise its function by drawing up reports, memoranda, studies which, once approved by the Plenum together with the allegations and justifications presented by the audited bodies as well as the proposed recommendations to improve their management and the requirements to meet the principles of financial viability and budgetary and fiscal stability must be presented in the context of the memoranda to be sent annually to the Consell General by the Tribunal.
• 2. In the annual memorandum on its activities the results of all work carried out shall be included, especially:
  • a) The inspection of the accounts of the Comuns and bodies answering to them.
  • b) The inspection of the accounts of the Quarts5 and bodies answering to them.
  • c) The inspection of the economic and financial activity of public companies.
  • d) The inspection of all organizations and bodies which manage public monies or receive a subsidy from the public administration.
  • e) The inspection of the accounts of the Consell General and the bodies linked to it.
  • f) The inspection of the accounts and the financial economic activity of political parties, coalitions and, where applicable, electoral candidacies.
• 3. The Tribunal de Comptes shall also draw up annually and submit to the Consell General:
  • a) The report on the yearly settlement of the budgets of the general administration and each of the semi-public bodies.
  • b) The report on the yearly settlement of the expenditure incurred by the Comuns and charged to the transfers received from the general administration.
• 4. The Tribunal de Comptes must draw up annually a report on the inspection of the financing of each political party and groups of representatives receiving public subsidies, in the terms established by the Qualified Law on Political Parties and Election Financing, as well as a report on the control of election expenditures and subsidies for candidates during each electoral process, in the terms set out in the fifth chapter of the Qualified Law on Political Parties and Election Financing.
• 5. When so required by the Consell General or whenever it considers it appropriate, the Tribunal de Comptes shall likewise issue reports, memoranda or any other technical survey related to the functions defined in this law.
• 6. The Tribunal de Comptes shall signal in all its reports or memoranda the infringements, excesses or irregular practices which it has observed, indicate the liabilities incurred in its opinion and also the measures to be taken to have such liabilities answered. If such acts show signs of accounting, disciplinary or criminal liability, it shall send the report to the competent authority in the matter.

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