Morosidad en el sector público local:(novedades en el régimen de responsabilidades)

Abstract

The economic and financial crisis has created an important problem related to the breach or defective compliance with financial obligations in the Spanish society in general and particularly in the Public Administration. This article deals with two fundamental topics that may help to overcome the crisis of values in the relationships (social, commercial, financial, etc.) and the opacity of the Administration: the Ethical and Good Governance Codes (discussed in the Seminar of Local Law of 2012) and the Administrative Transparency legislation. Thanks to these tools and also with the due respect to the principle of institutional loyalty, citizens will be sufficient informed and be able to participate in the res publica and the Public Administration affairs.
This article also deals with administrative and criminal accountability –corporative and personal, involving both individuals and public companies– that derives from the breach of budget and accounting obligations and conflicts of interests between them and courts.

Keywords:

delay in payment in the local public sector, debt of local Administration, budget stability, financial sustainability, budget and accounting obligations, transparency, access to information and good government, administrative sanctions, corruption practices, misappropiation, criminal accountability of civil servants, criminal accountability of public companies, conflicts of interests