Spain
The Spanish Court of Audit (SCA) is the external audit body recognised by the Spanish Constitution, which is configured as the supreme audit body of the accounts and the financial management of the public sector, without prejudice to its judicial function focused on the prosecution of accounting liability incurred by those who are responsible for the management of public funds. It has been also conferred the audit of the financial-economic activity and regular accounting of political parties, as well as of the contributions received by foundations and associations linked to the political parties represented in the Spanish Parliament.
It reports directly to the Spanish Parliament and performs its duties by delegating them in the review and acknowledgement of the General State Accounts. Nevertheless, the Court of Audit enjoys full independence in the exercise of its functions, being recognised by the Spanish Constitution that the members of the Court of Audit shall have the same independence and tenure and shall be subject to the same incompatibilities as judges.
The Audit function of the SCA is related to to the submission of the economic-financial public sector to the principles of legality and good management activity (economy, effectiveness and efficiency). The results of audit actions are included in reports, memoranda, motions and memos approved by the Plenum of the Court of Audit and referred to the Spanish Parliament and, as appropriate, to the Legislative Assemblies of the Autonomous Regions and to the plenary sessions of local authorities.
The Jurisdictional function deals with the prosecution of the accounting liability incurred by those who are responsible for managing public funds, provided that there has been impairment or prejudice to them. The SCA is unique and its jurisdiction extends throughout the national territory, without prejudice to the judgements of the Courtroom being subject to an appeal (and, where necessary, to an appeal for review) before the Administrative Chamber of the Supreme Court.
The Organisation of the SCA meets the two functions mentioned, when, the Audit and Prosecution Sections were established, inter alia, as bodies of the Court; these sections are structured into departments to better fulfil their missions.
Besides, the SCA, several external audit bodies of the Autonomous Regions have been set up under different names to exercise and audit function over the regional and local authorities from their respective territories, without excluding the jurisdiction of the SCA the entire Spanish public sector. However, accounting prosecution jurisdiction is exclusive to the Court of Audit.
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CV Secretary General
Go to detailCV of Ms Enriqueta Chicano Jávega, President of the Spanish Court of Audit and Secretary General of EUROSAI.
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Strategic Plan 2025–2030 of the Spanish Court of Auditors
Go to detailThis document outlines the strategic objectives, institutional priorities, and performance indicators that will guide the Spanish Court of Auditors during the 2025–2030 period. It includes measures to improve transparency, digital transformation, and international cooperation.
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