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What it is

How the Court of Accounts works and audits public money

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 23 February 1987. Introduced by: GOBIERNO.

Official title: Government bill on the functioning of the Court of Auditors.

Follow this law

Source: Congreso de los Diputados, file 121/000027· updated 11 Nov

Automatic summary, not yet reviewed

  1. The law organizes the workings of the Tribunal de Cuentas (Court of Accounts), its procedures for auditing public money, and the status of its staff.
  2. The Plenary approves the annual audit program and the Reports or Memoranda sent to the Cortes Generales (Spanish Parliament).
  3. The audit function is external, permanent and advisory, and checks that the public sector follows the principles of legality, efficiency and economy.
  4. Any person or entity holding public funds or receiving public aid must cooperate with the Court. Failure to do so can lead to fines.
  5. All public sector entities and anyone receiving grants, loans or guarantees must submit their accounts to the Court.
  6. The accounting jurisdiction judges those who, through intent, fault or gross negligence, cause losses to public funds or assets.
  7. An 'Alcance A negative balance or missing justification in a public funds account.' is an unjustified debit balance in an account, or missing cash or justification in the accounts of those handling public funds.
  8. Court staff are governed by this law and, where it does not provide, by general civil service legislation. It includes career civil servants, contract staff and temporary staff.

Who it affects

  • Public sector entities and employees: Must submit accounts to the Court and cooperate with its audits.
  • People or companies receiving public grants, loans or guarantees: Must justify how they used the money received and submit accounts to the Court.
  • Public administrations harmed by losses of public money: Can bring accounting liability claims and receive the Court's reports.
  • Counselors, Presidents and staff of the Tribunal de Cuentas: Impartiality is required of them, and their duties, rights and responsibilities are regulated.

Words worth knowing

Fiscalización
Audit: checking that public money is managed according to the law.
Jurisdicción contable
The Court of Accounts' power to judge liability for handling public funds.
Alcance
A negative balance or missing justification in a public funds account.
Cuentadante
A person in charge of managing public income, spending or assets who must submit accounts.
Fianza
A guarantee deposited to answer for the proper management of public funds.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries

Where it stands

How far did it get?

It took 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced23 February 1987Someone registers the text in the Congreso.
  2. Admitted24 February 1987The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsno dateGroups propose changes.
  4. Committeeno dateA committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senateno dateThe Senate can pass it, amend it or veto it.
  7. BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 2 official steps on a timeline
Feb 198711. 23 February 1987: Presentación22. 24 February 1987: Calificación

Was there a plenary vote?

We have no plenary vote linked to this law in the Congreso’s data.

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

Published in the BOE: Law 7/1988, of April 5, on the Operation of the Court of Auditors.

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

Read the full method · Report an error