The assigned organisation, administrative structure, functions and powers are regulated by Articles 17 and subsequent articles of the Llei del Tribunal de Comptes, of 13 April 2000 (revised text published by legislative Decree on 27.09.2017).
Article 17
The bodies of the Tribunal de Comptes are:
- a) The Plenum
- b) The chairman
Article 18
- 1. The Plenum comprises one chairman and two members.
- 2. The decisions of the Plenum are taken by majority vote. The chairman has the casting vote in a case of stalemate.
- 3. Any member of the Tribunal de Comptes may express private opinions on the inspection reports approved and propose recommendations which shall be added to the reports.
- 4. The Plenum is called by the chairman on his own initiative or whenever requested by any member.
Article 19
The Plenum is empowered:
- a) To appoint a secretary from among its members.
- b) To take the steps necessary to accomplish the goals charged to the Tribunal de Comptes under this law.
- c) To exercise the inspecting and consultative role.
- d) To draw up the draft budget for the Tribunal de Comptes and pass it on to the Sindicatura.
- e) To approve the annual action memorandum and the reports, memoranda, proposals, opinions and consultations drawn up by members of the Tribunal de Comptes.
- f) To define the organization of the Tribunal de Comptes and allocate inspection tasks among its members.
- g) To approve the annual work plan of the Tribunal de Comptes.
Article 20
The chairman is qualified:
- a) To represent the Tribunal de Comptes at any instance.
- b) To summon and preside over the Plenum.
- c) To exercise the higher inspection of the Tribunal de Comptes.
- d) To exercise the direction and set out the working system for the staff of the Tribunal de Comptes.
- e) To propose the annual action memorandum of the Tribunal de Comptes to the Plenum.
- f) To manage the needs for expenditure as fixed by the general law of public finance.
- g) To appear before the authorized Commission when the latter deems proper or at his own initiative.
Article 21
Apart from the duties proper to a member of the Tribunal de Comptes, the secretary shall see to drawing up the minutes of Plenum sessions, delivering the relevant certificates, and in general carry out all other tasks entrusted to him by the Plenum.
The bodies of the Tribunal de Comptes are the Plenum and the chairman. The Plenum is currently comprised of two members and the president himself.
The Consell General, in its session on 14 October 2021, in accordance with the Llei del Tribunal de Comptes, appointed Mr Francesc d'Assís Pons Tomàs as President of the Tribunal de Comptes and Ms Núria Sellés López and Mr Carles Sansa Torm as members of the Tribunal de Comptes.
Quadre General Salaris Mensuals Bruts any 2025 (en euros)
| Salari base | Prima | Total | |
|---|---|---|---|
| President (*) | 6.609,65 | 982,12 | 7.591,77 |
| Membre secretari (**) | 6.609,65 | 237,98 | 6.847,63 |
| Membre | 6.609,65 | 6.609,65 |
(*) Les funcions del president es regulen en l'article 20 de la Llei del Tribunal de Comptes
(**) Les funcions del secretari es regulen en l'article 21 de la Llei del Tribunal de Comptes
The staff in the service of the Tribunal de Comptes shall hold appropriate qualifications and be subject to the statutory system of the civil service.
The staff in the service of the Tribunal de Comptes is obliged to keep secret the questions, matters and affairs dealt with and the decisions taken and, in general, all information which they may know in the course of their duties until such time as the relevant memorandum or report have been made public and the question under examination has been definitively decided.
The President of the Tribunal de Comptes is in charge of management and establishes the work system for the Tribunal de Comptes staff.
The Tribunal de Comptes staff is divided into the Head of Audits and Administration, the Legal Department, and the Audits and Administration units. Currently, there are seven members of staff in Audits and three in Administration.
The Tribunal remuneration system is based on classification of the skills and tasks of each of the employees, with the following wage table:
Details of the Tribunal de Comptes staff:
| Taula retributiva anual 2025 | A | B | Límit sup. A+B |
|---|---|---|---|
| Nivell de classificació | Sou Base | Màxim complement de carrera | Banda màxima |
| XVI | 70.478,85 | 35.239,36 | 105.718,21 |
| XV | 62.429,90 | 31.214,95 | 93.644,85 |
| XIV | 56.433,65 | 28.216,83 | 84.650,48 |
| XIII | 50.186,50 | 25.093,25 | 75.279,75 |
| XII | 44.265,91 | 22.132,96 | 66.398,87 |
| XI | 39.854,49 | 19.927,25 | 59.781,74 |
| X | 36.064,73 | 18.032,43 | 54.097,10 |
| IX | 32.195,54 | 16.097,77 | 48.293,31 |
| VIII | 28.684,76 | 14.342,38 | 43.027,14 |
| VII | 25.864,41 | 12.932,21 | 38.796,62 |
| VI | 23.357,62 | 11.678,81 | 35.036,43 |
| V | 21.321,17 | 10.660,59 | 31.981,76 |
| IV | 19.440,46 | 9.720,23 | 29.160,69 |
| III | 18.815,29 | 9.407,65 | 28.222,94 |
| II | 18.815,29 | 9.407,65 | 28.222,94 |
(Import brut en Euros)
Details of the Tribunal de Comptes staff:
| Taula retributiva anual 2025 | ||||
|---|---|---|---|---|
| Treballadors | Nivell de classificació | Sou Base | Màxim complement de carrera | Banda màxima |
| 2 | XIV | 56.433,65 | 28.216,83 | 84.650,48 |
| 2 | XI | 39.854,49 | 19.927,25 | 59.781,74 |
| 8 | IX | 32.195,54 | 16.097,77 | 48.293,31 |
| 1 | VI | 23.357,62 | 11.678,81 | 35.036,43 |
| 1 | V | 21.321,17 | 10.660,59 | 31.981,76 |
(Import brut en Euros)
The Tribunal de Comptes staff is subject to the public services regulations.
Not applicable.
Not applicable.