The right of defense in preliminary proceedings of the reimbursement procedure before the Court of Auditors

Abstract

The Court of Auditors has drawn up a doctrine which seriously affects the right of defense of those affected by accounting responsibility proceedings. This reduction in guarantees is projected in various areas.

First, the doctrine of the Supreme Court is avoided, by repeatedly conveying, through the scope procedure, all types of accounting infractions, such as improper payments, improperly expanding the concept of scope and not using other cases contemplated in article 177 of the General Budget Law.

Second, regarding preliminary judicial proceedings, the possibility of the intervention of those affected is signifi cantly restricted, in clear violation of Article 24 of the Spanish Constitution, and certain allegations which could lead to the non-existence of a provisional liquidation are rejected with the consequent lack of guarantees.

Third, regarding the action provided in Article 48 of Law 7/1988, of 5 April, on the Functioning of the Court of Auditors, the case law of the Court of Auditors should be modulated in a more guaranteeing line for the rights of the persons concerned. It is not admissible that the constant reiteration of the hermetic doctrine of the Chamber of Justice in this matter leads to a systematic inadmissibility or rejection of practically all appeals.

Keywords:

accounting responsibility, scope procedure, Court of Auditors, preliminary actions, lack of defense, guarantees, accountant, trial of accounts, accounting jurisdiction