El Tribunal de Cuentas en la Constituciónsu relación con las Cortes Generales

Resumo

The final objective of the Institutional Public Administration is to consolidate its citizens as the financial source of funding from where the government collects its taxes, as well as the destinataries and benefactors of the proper execution of institutional fiscal policies. The citizens become “the managed element” of the resources obtained through the collection of their taxes by the fiscal agencies in order to satisfy their public needs. From this argument, we can deduct that in order to maintain a well-balanced relationship responsible obligation must “be born” from all public government institutions in demonstrating public accountability of their management strategies to budget allocation. Moreover, if scarcity is present or extraordinary circumstances become protagonist at any given moment in the fiscal budget cycle, it is of utmost responsibility to make good use of budget distribution, where transparency becomes the key holder of the upheld circumstances in budget execution, as equilibrium could break the fiscal balance established by its fiscal policies. Impact analysis of the economic crisis and corruption practices should become the placeholder and center of monitoring compliance, evaluating the consequences in real-time of any inaccurate control of public resources