The Courtroom of Accounts is a constitutional physique whose operation is sort of unknown, as the controversy on the accounting duty file open to a number of politicians is highlighting., together with the economist Andreu Mas-Colell (Minister of Economic system within the Authorities of Artur Mas till 2015) for an alleged diversion of public funds for the international promotion of independence, which has led to the signing of a solidarity manifesto by some Nobel Laureates and a number of other prestigious teachers, apparently satisfied that such an necessary tutorial determine has not been capable of incur any accounting duty. After all, with out having bothered an excessive amount of to distinction neither the information nor the relevant authorized norms, maybe assuming that in Spain there is no such thing as a State of regulation worthy of the identify.

A protection “for being you who you might be” of a category nature (to which such related voices resembling Jordi Amat have been added) that causes a sure blush at this level within the 21st century to the extent that one of many primary conquests of the Rule of regulation and liberal democracy is the consecration of the equality of all residents earlier than the regulation. That’s not to say the concerns of Minister Ábalos in regards to the “stones” that the Courtroom of Accounts is placing on the trail of harmony and reconciliation and that it will likely be essential to see how a messy dimension is fastened. Evidently for a few of our state or regional leaders, the rule of regulation is extra of an impediment than a assure. An indication of the occasions.

Maybe for that motive it’s worthwhile to pause a bit at this establishment, supplied for in Article 136 of the Structure and that, regardless of its identifyIt isn’t a Courtroom of Justice. It’s, in impact, a public physique that’s in the end answerable for auditing public accounts and monetary administration of the general public sector., that’s, to regulate that public funds are managed effectively and in accordance with the regulation.

These entities exist (with roughly comparable names) in all neighboring nations and belong to the class of management or countermajoritarian establishments (the well-known “checks and balances”) insofar as they’re configured as impartial our bodies of different establishments, particularly the Govt Energy, not less than on paper. That is logical if one takes into consideration that to hold out their work accurately as exterior controllers they can not rely upon those that should management. At the least on paper, after all, as a result of in our nation, as with so many different establishments, the 12 councilors of the state Courtroom of Accounts are “distributed” among the many majority political events. One thing comparable occurs on the regional stage with the totally different autonomous entities that perform comparable features within the corresponding discipline.

For what we’re excited about right here, the Courts of Accounts that reply to the continental mannequin (together with ours) along with the audit features Additionally they perform prosecution features, which have a jurisdictional nature and whose function is to purify the accounting duty of public fund managers via the procedures supplied for that function within the regulatory laws., which is Legislation 7/1988, of April 5, on the Operation of the Courtroom of Accounts. Additionally it is fascinating to notice that the equal regional our bodies lack this prosecutorial perform.

Effectively, on this regulation (article 45 and following) it’s foreseen that the so-called “actions previous to the requirement of accounting duties” will probably be carried out. Within the first place, they’re practiced if the management features lead to occasions that will give rise to accounting duties, in order that the corresponding Account Counselor (ex officio or on the request of the Public Prosecutor or State Lawyer) and with summons and, the place acceptable, intervention of the presumed accountable celebration, agrees the formation of a separate piece with a view to specify the information, the potential accountable events, each direct and subsidiary, and the full quantity of the damages induced to the general public treasury.

Additionally it is potential that these actions are initiated as a result of data is reached by means aside from the management, of information supposedly constituting the scope of flows or public results. In each circumstances, a teacher delegate and the process ends, the place acceptable, with the observe of the provisional liquidation act the place the quantity of accounting duty is about, which is the quantity by which the damages are specified and the one that can function the premise for decreeing the seizure, if This quantity just isn’t paid or assured by those that are declared accountable. It also needs to be emphasised that If the potential existence of against the law is appreciated, it should be dropped at the eye of the courts.

To date the foundations, relevant to Mas-Colell and to any son of a neighbor who’s a supervisor of public funds. It’s true that there are specialists who take into account that The process that now we have described could be vastly improved, insofar as it isn’t a assure and will trigger some helplessness to the alleged perpetrators. In that case, the courts of justice will be capable of recognize it, and, above all, the legislator should take word to change it. What just isn’t acceptable is that it’s meant to dispense with out greater than the present laws after they have an effect on related figures or that the educational or / and political deserves function as a form of protection.

The idea of authorized duties, of no matter kind, is an inevitable consequence of the train of energy exterior the bounds set by the authorized system in a democratic state of regulation. The earlier we be taught it, the higher it will likely be for everybody.

A model of this text may also be discovered at Global Chronicle.


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