The Constitution of the Principality of Andorra proclaims as the principles which should motivate State action the respect and enhancement of freedom, equality, justice, tolerance, the defence of human rights and the dignity of the person. The fundamental law thus includes a modern vision of the public authorities as guarantors of the conditions of equality in which citizens may enjoy their freedom. In an advanced society, the growing weight of public administration and the constant evolution of economic and financial relations require public accounts to be clear and balanced. On the other hand, the democratic control of public authorities must enable citizens, who are increasingly more aware, to judge political choices also in view of the results of their management, and this requires the creation of proper tools and mechanisms to control the movements of public funds and the management of public monies.
In accordance with the political system of parliamentary co-principality which Andorra has adopted, the Constitution attributes to the Consell General(2), the representative of the people of Andorra, the power to initiate and control the political action of the Government. On the other hand, in the general explanation of reasons of the General law on public finance of 19 December 1996 there is a recommendation for the setting up of the Tribunal de Comptes(1) to supervise in an independent and technical fashion the compliance with legal provisions in economic affairs and, in particular, with the obligations arising out of that law itself.
The full independence of the body in its subordination to legal provisions must be noted. The sphere of its competence includes the general administration, the comuns(3), the semi-public or public law bodies, the public companies and any body formed by the Andorran public administration in accordance with Article 13 of the Administrative Code as well as all organizations, physical individuals and legally constituted bodies, which receive subsidies, credits, aids and guarantees from them. It also audits political parties’ accounts and election accounts.
The principles that govern public sector audits are contained in the following texts, approved by INTOSAI and recognised by the United Nations General Assembly in resolutions A/RES/66/209 and A/RES/69/228:
The Lima Declaration of Guidelines on Auditing Precepts. (ISSAI 1)
Mexico Declaration on Independence of Supreme Audit Instutions. (ISSAI 10)
Resolution adopted by the General Assembly of United Nations A/66/209, of the “Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions.”.
Resolution adopted by the General Assembly of United Nations A/69/228 of the “Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions.”