The Courtroom of Accounts is a constitutional physique whose operation is kind 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 Financial system within the Authorities of Artur Mas till 2015) for an alleged diversion of public funds for the overseas promotion of independence, which has led to the signing of a solidarity manifesto by some Nobel Laureates and several other prestigious lecturers, apparently satisfied that such an vital tutorial determine has not been capable of incur any accounting duty. In fact, with out having bothered an excessive amount of to distinction neither the details nor the relevant authorized norms, maybe assuming that in Spain there isn’t a State of regulation worthy of the identify.
A protection “for being you who you’re” 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 fundamental conquests of the Rule of regulation and liberal democracy is the consecration of the equality of all residents earlier than the regulation. That isn’t to say the issues 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 is going to be essential to see how a messy measurement is fastened. Plainly 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 cause 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 chargeable 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 unbiased our bodies of different establishments, particularly the Govt Energy, a minimum of on paper. That is logical if one takes into consideration that to hold out their work appropriately as exterior controllers they can’t depend upon those that should management. A minimum of 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 completely different autonomous entities that perform comparable capabilities 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 capabilities Additionally they perform prosecution capabilities, which have a jurisdictional nature and whose objective is to purify the accounting duty of public fund managers by way of the procedures supplied for that objective within the regulatory rules., which is Regulation 7/1988, of April 5, on the Operation of the Courtroom of Accounts. It is usually fascinating to notice that the equal regional our bodies lack this prosecutorial operate.
Effectively, on this regulation (article 45 and following) it’s foreseen that the so-called “actions previous to the requirement of accounting duties” shall be carried out. Within the first place, they’re practiced if the management capabilities 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 in an effort to specify the details, the doable accountable events, each direct and subsidiary, and the full quantity of the damages brought on to the general public treasury.
It is usually doable that these actions are initiated as a result of information is reached by means apart from the management, of details 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 ready, which is the quantity by which the damages are specified and the one that can function the idea for decreeing the seizure, if This quantity isn’t paid or assured by those that are declared accountable. It also needs to be emphasised that If the doable existence of against the law is appreciated, it have to be delivered to the eye of the courts.
Up to now 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 consultants who take into account that The process that we’ve described will be vastly improved, insofar as it’s not a assure and will trigger some helplessness to the alleged perpetrators. If that’s the case, the courts of justice will be capable to recognize it, and, above all, the legislator should take be aware to switch it. What isn’t acceptable is that it’s meant to dispense with out greater than the present rules after they have an effect on related figures or that the tutorial 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 outdoors the boundaries set by the authorized system in a democratic state of regulation. The earlier we study it, the higher it is going to be for everybody.
A model of this text may also be discovered at Global Chronicle.