El Tribunal de Cuentas como garantía del Estado Social, del Estado Democrático y del Estado de Derecho

Although the Court of Auditors is an institution which is vital for our Democratic and Social State governed by the rule of Law, a better comprehension of the body from the Constitutional Law perspective is still required. Firstly, this paper analyses the role of the Court of Auditors as a guarantee of the democratic principle. On this issue, it will be advisable to set up a more direct contact with citizens and a more fluid relationship with Parliament. Secondly, this article studies the fundamental activity of the Court of Auditors as a guarantee of the rule of law principle, not only when the institution performs its audit function, but also its judicial function. In spite of the critiques which the last one has received, it is fundamental for completing the cycle of audit. Thirdly, the paper underlines the relevance of the Court of Auditors as a guarantee of the Social Estate, especially when the principle of budgetary balance imposes more efficiency and economy on public spending. Finally, the reforms proposed by the Tribunal de Contas Portuguese and the European Court of Auditors in their peer review of 2015 are analysed. Many of these suggestions can be implemented by changing the Laws which rule on the Spanish Court of Auditors. However, other proposal may make convenient a reform of Art. 136 of our Constitution.El Tribunal de Cuentas sigue siendo una institución poco analizada por el Derecho Constitucional español, a pesar de que desempeña una misión esencial para el buen funcionamiento de nuestro Estado Social y Democrático de Derecho. Este artículo analiza, en primer lugar, el papel que desempeña dicho órgano a la hora de garantizar el principio democrático y defiende un contacto más directo con los ciudadanos y una relación más fluida con el Parlamento. El papel del Tribunal de Cuentas con respecto al Estado de Derecho deriva de su actividad de fiscalización y, también, de enjuiciamiento. A pesar de las críticas que esta última ha recibido, resulta imprescindible para completar el ciclo del control. La institución es, también, necesaria para asegurar el Estado Social, sobre todo desde que la introducción del principio de equilibrio presupuestario ha hecho prestar mucha más atención a la eficiencia y economía del gasto público. El artículo trata, finalmente, de algunas reformas propuestas por el Tribunal de Cuentas Europeo y el Tribunal de Cuentas de Portugal tras la revisión por pares que esas instituciones hicieron del Tribunal de Cuentas en 2015. Para llevarlas a cabo sería conveniente reformar las Leyes que regulan al Tribunal de Cuentas y aconsejable una revisión del art. 136 de la Constitución.Although the Court of Auditors is an institution which is vital for our Democratic and Social State governed by the rule of Law, a better comprehension of the body from the Constitutional Law perspective is still required. Firstly, this paper analyses the role of the Court of Auditors as a guarantee of the democratic principle. On this issue, it will be advisable to set up a more direct contact with citizens and a more fluid relationship with Parliament. Secondly, this article studies the fundamental activity of the Court of Auditors as a guarantee of the rule of law principle, not only when the institution performs its audit function, but also its judicial function. In spite of the critiques which the last one has received, it is fundamental for completing the cycle of audit. Thirdly, the paper underlines the relevance of the Court of Auditors as a guarantee of the Social Estate, especially when the principle of budgetary balance imposes more efficiency and economy on public spending. Finally, the reforms proposed by the Tribunal de Contas Portuguese and the European Court of Auditors in their peer review of 2015 are analysed. Many of these suggestions can be implemented by changing the Laws which rule on the Spanish Court of Auditors. However, other proposal may make convenient a reform of Art. 136 of our Constitution