Which institution does the Tribunal de Cuentas depend on?

✓ De las Cortes Generales

The Tribunal de Cuentas (the Court of Audit) depends on the Cortes Generales (the Spanish parliament). It is the body that controls the accounts and the economic management of the State and of the public sector. Although it is called a court, it is not part of the judicial power. It is not under the Ministerio de Hacienda (the Ministry of Finance), because it would be less independent: it controls the Government, and that is why it depends on Parliament. Remember: Defensor del Pueblo and Tribunal de Cuentas both depend on the Cortes.