La culpabilidad en la responsabilidad contable: doctrina general y actualidad jurisprudencial

Abstract

The unique composition of the Chamber of Justice of the Court of Auditors prevents it from acting as a true court of second instance, unlike ordinary courts. This limitation, coupled with restricted access to the Supreme Court for accounting liability proceedings under current appellate regulations, has stagnated doctrine in this area. Consequently, it has fostered a body of case law that largely restricts the rights and guarantees of public fund managers sued before the Court of Auditors.

Compounding this situation is a troubling new judicial trend that distorts the parameters of negligence in public fund management, dangerously approaching a standard of strict liability.
The purpose of this article is to review established doctrine regarding culpability in this field, analyze a line of case law that is at odds with prevailing precedents, and propose liability prevention mechanisms for public fund managers.

Keywords:

accounting liability, Court of Auditors, Chamber of Justice, culpability, negligence