Accounting violations other than accounting misappropriation. Applicable procedure, prescription, and expiration

Abstract

The General Budgetary Law establishes, in addition to the typical accounting misappropriation, other accounting violations. This article sets out the legally established procedures to determine those responsibilities, with special emphasis on administrative procedures. Moreover, the article analyses the trend of the Court of Auditors which uses the reimbursement procedure provided for the accounting misappropriation for other accounting violations, taking into account that some of those violations do not fit in the category of accounting misappropriation. Finally, the newest jurisprudence is addressed in relation to the prescription of that violations and the expiration of the administrative procedures of accounting responsibility

Keywords:

accounting violation, Court of Auditors, accounting responsibility, accounting misappropriation, reimbursement rocedure for accounting misappropriation, prescription, expiration, case law of the Court of Auditors