Tribunal de Cuentas
Summary
The Tribunal de Cuentas is the supreme audit institution of Spain, constitutionally established under Article 136 of the 1978 Constitution and governed by Organic Law 2/1982. It combines external audit functions with jurisdictional powers over public accounting liability. Its twelve Consejeros de Cuentas are appointed for nine-year terms, six elected by the Congress of Deputies and six by the Senate, each requiring a three-fifths supermajority of that chamber. Consejeros are independent and irremovable except for cause (incapacity, incompatibility, or disciplinary liability). The Tribunal reports to the Cortes Generales (parliament) and submits annual general accounts reports that are made public. Regional audit bodies (Órganos de Control Externo, OCEx) operate alongside the Tribunal with overlapping jurisdiction at the autonomous community level.
Independence Scorecard
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | 9 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley Orgánica 2/1982, de 12 de mayo, del Tribunal de Cuentas
- Citation
- LO 2/1982, de 12 de mayo; CE art. 136
- Full text
- Full text of law →
Jurisdiction scope
State revenues and expenditures, state agencies and public entities, and bodies receiving state subsidies; also exercises external financial audit of political parties and electoral campaigns