Bulletin n. 1/2017 | ||
June 2017 | ||
Abellán López María Ángeles |
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El sistema de control externo multinivel español. Rendición de cuentas, desafíos y oportunidades | ||
in Cuadernos Manuel Giménez Abad , n. 13, junio , 2017 , 51-65 | ||
Contemporary democracies have to meet certain conditions to control public spending and provide quality services to the citizen. The knowledge that public resources are scarce generates the need to monitor the way in which they are managed and to activate different control systems. The controls operate at different levels: in the political aspect corresponds to the Parliaments and the technical aspects, legal and accounting, internal control systems, external and to the courts. The present article analyzes the multilevel system of Spanish external control and addresses some of its current challenges, characterized by its dynamism and complexity, within the framework of intergovernmental relations between the TCU and the external control organs regional (OCEX). Full text available online at http://www.fundacionmgimenezabad.es/images/Documentos/Cuadernos/cuadernos_13_junio_1_2017.pdf | ||