Which institution controls the economic and financial management of the State?
¿Qué institución controla la gestión económica y financiera del Estado?
- AEl Tribunal de CuentasThe Tribunal de Cuentas
- BLa Agencia TributariaThe Agencia Tributaria
- CEl Banco de EspañaThe Banco de España
Show answer and explanation
✓ El Tribunal de Cuentas
The Tribunal de Cuentas (the Court of Audit) is the highest body for auditing the accounts and the economic management of the State and of the public sector. It checks how public funds are spent and reports to the Cortes Generales (the Spanish parliament). The Agencia Tributaria (the tax agency) collects taxes, and the Banco de España (Spain's central bank) supervises the banks. Trick: accounts equal Tribunal de Cuentas, taxes equal Agencia Tributaria.
Related questions
Original practice question on a public fact, not from the official bank. For the official bank: Official CCSE manual (PDF).