The Tribunal de Comptes(1), organically linked to the Consell General(2), is an independent technical body which inspects public expenditure and also checks the transparency of the economic, financial and accounting management of the public administration, examining its compliance with all the legal provisions in force; it also issues reports and opinions on the accounts and economic and financial management of the Andorran public administration.

  • The Tribunal de Comptes(1) to inspect the economic and financial activity of the public administration, political parties and any entities connected with or under them, electoral coalitions and electoral candidates, seeing to it that this is in accordance with legal provisions.
  • It also supervises the execution and settlement of the national and Comuns(3), to ensure that they fulfil their obligations under the Law on Public Finance Sustainability and Budget and Fiscal Stability regarding financial sustainability and budget and fiscal stability.

Its actions are regulated by the Law on the Tribunal de Comptes(1), seeing that the Consell General(2) in session on 13 April 2000 and subsequent amendments, especially Qualified Law 19/2014, of 18 September, on Political Parties and Electoral Financing and Law 32/2014, of 27 November, on Public Finance Sustainability and Budget and Fiscal Stability.

Since 2001, 2002 and 2004 respectively, the Tribunal de Comptes(1) has been part of the International Organisation of Supreme Audit Institutions (INTOSAI), of the Organisation of European Supreme Audit Institutions (EUROSAI) and the Association of Supreme Audit Institutions that have in common the use of French (AISCCUF).