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IV. SPAIN

of the State includes: the economic, financial and asset status of the State sector; the economic and assets results of the year; the execution and balance of the budgets and the achievement of objectives (Art. 130.3). The GCSA may gather from different entities any information it considers necessary to prepare the consolidated general account.

The GBA requires the government to submit certain special reports to Parliament. For instance, the MOEF must present information on management of the contingency fund every three months (Art. 50.3).

4.5. External audit

4.5.1. Managerial, financial and operational independence

The Constitution establishes the COA as the supreme body charged with auditing the State’s accounts and financial management, as well as those of the public sector.10 The COA is directly accountable to Parliament [Art. 136(1)] and requires an organic act to make provisions for its membership, organisation and duties [Art. 136(4)]. Accordingly, the OACA, complemented by the Court of Accounts (Functioning) Act 1988, governs procedures for external audit. The COA’s internal structures are specified in the organic law.11

The OACA clearly states that “in the performance of its function, the COA shall be completely independent and subject only to the law.” To ensure the independence of the COA, the president of the COA shall be appointed for a term of three years from among its 12 counsellors by the King upon the proposal of the COA (Art. 29). The counsellors are appointed by the Parliament

– six by the Deputies and six by the Senate – by three-fifths majority vote in either house, and for a period of nine years. The causes of disqualification, the conflicts of interest and the prohibitions established for judges by the Organic Act of the Judiciary Power 1985 apply equally to the members of the COA (Art. 33). The president and the counsellors may only be removed from office upon expiry of their mandate, by resignation accepted by Parliament, or through incapacity, conflict of interests or serious neglect of the duties of office (Art. 36).

To support its financial and administrative independence, the COA draws up its own budget, which is incorporated into an independent section of the State budget, and subject to approval by the Parliament (Art. 6). The COA also has power to employ suitably qualified experts to inspect, revise and verify documentation, books, cash, securities, goods and stocks of the public sector for the performance of its responsibilities (Art. 7.4).

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IV. SPAIN

4.5.2. Institutional coverage of audits

One of the key functions of the COA is its permanent and final external auditing of the financial activity of the public sector (Art. 2). The public sector subject to audit by the COA comprises (Art. 4):

The State administration.

The Self-Governing Communities and local corporations.

Social security management bodies.

Autonomous public agencies.

State corporations and other public enterprises.

The Bank of Spain (Art. 4, Bank of Spain Autonomy Act 13/1994).

4.5.3. Types of audit

The OACA requires the COA to verify that the economic and financial activity of the public sector conforms to the principles of legality, efficiency and economy (Art. 9). In auditing the accounts and the financial management of the public sector, the COA focuses on: the observance of the Constitution and the acts regulating public sector revenue and expenditure; compliance with provisions and implementation of the State budget; reasonable execution of public spending to improve standards of efficiency and economy (Art. 13). Performance audit is a relatively new area of work for the COA, and the majority of its reports still concentrate on issues of financial compliance (United Kingdom National Audit Office, 2001).

4.5.4. Powers of investigation

In carrying out its investigations, the COA is authorised by law to require public sector bodies to furnish all data, statements, documents, records or reports as it may request in connection with its auditing or jurisdictional responsibilities (Art. 7.1). The COA may notify Parliament of any failure of a public sector entity that does not co-operate in its obligations (Art. 7.5). Furthermore, failure to comply with the Court’s injunction may lead to the imposition of sanctions (a fine or criminal liabilities) as provided in the Court of Accounts (Functioning) Act (Art. 7.4, OACA).

4.5.5. Reporting obligations and publication

The Constitution requires the COA to send annual reports to Parliament (Art. 136). In addition, the GBA requires the COA to examine and verify the General Account of the State within six months after it is received (Art. 132). The COA, following its hearing of the State Attorney, prepares its report as it sees fit and sends it to Parliament with its recommendations, while concurrently informing the government of the contents of the report. The

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