La función interventora y las cláusulas de garantía de pagos por las comunidades autónomas en la Ley 27/2013, de Racionalización y Sostenibilidad de la Administración Local

Abstract

The financial controller function and the internal control of economic and financial management of local entities contain two elements that are widely covered in the State basic law: a subjective one, related to the legal status of civil servants which exercise these functions, and other objective, related to subjects, acts and economic and financial agreements that are the object of the internal control function.
There exist multiple and diverse State norms that regulate the financial controller function and also there have been several recent amendments to these norms. This article carries out a descriptive analysis of the State norms; concludes their partial and disperse nature and, finally, it proposes the configuration of a special legal status that would be adapted to the conditions and necessities of the economic and financial management of local entities.

Keywords:

financial controller function, control of the economic and financial management, budget stability, public audit, public local accountancy, financial sustainability