The public accounting control, in the formation kingdom of Castilla goes back to the XIV and XV centuries when the "Contadurías Mayores de Cuentas" were created. The name of "Contadurías" won't be changed until the XIX century, that by means of the Act of 25th August 1851 it is created the Accounting Court.
The autonomic State created with the Constitution of 1978 established similar institutions in the autonomous regions and this is the way that the Statute of Autonomy of Castilla y León included the accounting Committee, that depends on the regional Parliament. Its functions of overseeing the economic, financial, and accountant management, of the region's public sector and other entities, are stated without prejudice to the Accounting Court powers.
The regional Parliament, according to law and by means of the
Act 2/2002, 9th April
has regulated its powers, organisation and functioning.
In the performance of its powers, this institution works with full independence and has a double function: auditing and advisory functions.
- In the development of the auditing function, the committee oversees the legality and regularity of public expenses, oversees the administrative contracts, controls the wealth changes and examines the yearly accounts of the public entities that are under its control. To do so, it issues reports of each action, and must present an annual report to the regional Parliament.
- By means of the advisory function, the Committee advises the regional Parliament and the regional government, writing reports regarding bills, budgets, public accounts, intervention and audits.
The Accounting Committee is composed of: the Plenary Group, the President, the regional ministers and the Secretary General.
- There are five regional ministers appointed by the regional Parliament, by proposal of the Parliamentary Groups, in proportion to the number of deputies. It is necessary the vote of three-fifths of the Chamber, in first voting and the absolute majority, in the second. It is a three-year term of office.
- The President is appointed by the regional Parliament, by absolute majority, and by proposal of the Committee Plenary group and among its members. It is a three-year term of office, but could be re-elected for another three years.
- The Plenary Group is the collegiate body of the Committee and is composed of the five regional ministers, being one of them, the President. To its meetings attend the Secretary General with no voting rights.
- The Secretary General directs the Committee general services and writes the minutes of the meetings. He/she is appointed by the Plenary of the Committee by proposal of the President.
Nowadays it is located in The embedded asset does not exist:
Asset Type: DirectorioPadre
Asset Id: 1284549958880
Castilla y León Accounting Committee