The Spanish Ombudsman, Monarchy, Judicial Power, and Local Government

Posted on Jun 17, 2024 in Law & Jurisprudence

UNIT 2: THE OMBUDSMAN

The Ombudsman is:

Characteristics

  1. A High Commissioner of Parliament.
    1. This means they exert some form of commission functions, i.e., are appointed to develop a specific job, which must account to Parliament.
  2. Independent of the Courts.
  3. Has the defense mission of Title I of the Constitution.
  4. Supervises all activities of the Administration.
  5. Members of the institution are the Ombudsman and their deputies.

Appointment

The Ombudsman will be appointed for 5 years by the Parliament. The procedure for election is complex because it requires:

  1. The meeting of the Congress-Senate Joint Committee on Relations with the Ombudsman, which proposes one or several candidates.
  2. In order to be elected, candidates must obtain a favorable vote of three-fifths of the members of Congress and then, within a maximum period of 20 days, be ratified by the same majority in the Senate.
  3. If these qualified majorities are not reached, the commission reconvenes to make successive proposals.
  4. Once the Ombudsman is appointed, the joint Congress-Senate will meet again to give its prior consent to the appointment of the Deputies nominated by the Ombudsman.

Dismissal

Regarding dismissal, the Ombudsman shall cease for any of the following causes:

  1. Resignation.
  2. Expiration of the time of their appointment.
  3. Death or supervening incapacity.
  4. Acting with obvious dereliction of their obligations and duties of the office.
  5. Having been convicted by final decision of a crime.

Competencies

  1. Defense of the rights contained in Title I of the Constitution.
  2. Supervising the activity of the State Administration and the Autonomous Communities.
  3. If they receive complaints related to the Administration of Justice, they shall inform the prosecution service.
  4. May act in the military field, but may not interfere in the command of National Defense.

Mode of Action

  1. Complaints.
  2. Acknowledgement of receipt thereof.
  3. A substantiated complaint that initiated the investigation.
  4. Once the procedure is finished, the Ombudsman shall inform the subjects of the outcome of their efforts.

ITEM 3: THE PARLIAMENTARY MONARCHY

The articles of the Constitution dedicated to the Crown are 56 to 65 (Title II).

The configuration of the Crown must be understood from 2 points:

  1. Personification of the Crown by the King.
  2. Arbitration and moderator function of the Monarch on the institutional functioning.

Functions of the King

  1. Sanction and enact laws.
  2. Convoke and dissolve the Cortes.
  3. Convoke a referendum.
  4. Propose the candidate for Prime Minister.
  5. Appoint and separate members of the Government.
  6. Issue the decrees approved by the Council of Ministers.
  7. Be informed of the affairs of state.
  8. The supreme command of the armed forces.
  9. High patronage of the Royal Academies.

The Cortes Generales

The Cortes Generales (Chapter III of the Constitution), is grouped into three chapters corresponding to the chambers, in the drafting of laws and international treaties.

Features

  1. Representative body.
  2. Deliberative and bicameral body.
  3. Legislative power rests with them.
  4. Are formed by Congress and the Senate.
  5. Process and draft laws.

The courts exercise the legislative function, namely the handling, processing and approval of laws.

There are two procedures for making laws:

Regular Procedure

  1. The legislative initiative falls to:
    1. The Government, in which case the proposal is called a bill.
    2. Congress and Senate, in which case they are called bills.
    3. Legislatures of the autonomous communities, in which case it is called a bill.
    4. Popular initiative, for which 500,000 signatures are needed.
  2. The processing.
  3. Phase of approval and enactment.

ITEM 8: JUDICIAL POWER

It’s the power of the state whose primary mission is to declare the law in each particular case before it.

Its role is to judge and to execute judgments, i.e. to implement the decisions taken.

Principles

  1. Principle of independence.
    1. Justice emanates from the people and is administered on behalf of the King.
  2. Principle of cooperation.
    1. Citizens may engage in popular action and participate in the administration of justice through the jury institution.
  3. Principle of tenure.
    1. Judges and magistrates may be separated, but only for some of the causes and with the guarantees provided by law.
  4. Principle of competent judge.
    1. The exercise of judicial authority in any kind of action is for the courts.
  5. Principle of exclusivity.
    1. The courts shall exercise only the functions relevant to the jurisdictional authority.
  6. Principle of gratuity.
    1. Justice shall be free when so provided by law.
  7. Principle of orality and publicity.
    1. Proceedings will be public.
  8. Principle of liability.
    1. The damage from a miscarriage of justice will be entitled to compensation.

General Council of the Judiciary

The General Council of the Judiciary is the governing body of the judiciary, and consists of:

  1. President of the Supreme Court.
  2. 20 members appointed by the King (12 judges, 4 from Congress and 4 from the Senate).

It is renewed every 5 years.

The constituent meeting of the Supreme Judicial Council will be chaired by the oldest Vocal.

Organization and Operation

  1. President.
    1. Appointed by the King on the proposal of the Supreme Judicial Council.
  2. Vice President.
    1. Will be proposed by the House from among its members by a majority of 3/5, and appointed by the King.
  3. Plenary.
  4. Permanent Commission.
    1. Annually, the plenary of the Supreme Judicial Council shall appoint the Standing Committee.
  5. Disciplinary Commission.
    1. The full annually elects a majority of 3/5 among its members to the components of the Disciplinary Committee which shall consist of 5 members.
    2. Disciplinary Committee competence corresponds to the instruction of records and imposing sanctions on judges and magistrates.
  6. Rating Commission.
    1. Will be composed of 5 members and shall report, in any case, on appointments to the jurisdiction of the House.
  7. Equal Opportunities Commission.
    1. The full elects by a majority of 3/5 the components of the Commission.
    2. The Equality Commission is responsible for advising the House on the measures necessary or appropriate to actively integrate the principle of equality between women and men.

Competencies

  1. Decision-making.
  2. Reports.
  3. Annual Report.
    1. The Supreme Judicial Council shall annually submit to Parliament a report on the status, operation and activities of the Council and of the courts and tribunals.
  4. Normative competencies.
    1. The Council may make regulations on personnel, organization and functioning within the framework of legislation on the civil service.

ITEM 12: THE ADMINISTRATIVE ACT

The Administrative Order is a statement of intellectual will, of opinion, knowledge or desire by the administration in the exercise of administrative power.

The declaration is unilateral, always comes from the Administration, and will be issued under the administrative authority.

Classes

  1. State.
  2. Local.
  3. Simple.
  4. Compound.
  5. Discretionary.
  6. Regulated.
  7. Positive.
  8. Negative.
  9. General.
  10. Special.
  11. Negotiable.
  12. Non-negotiable.
  13. Definitive.
  14. Pending.
  15. Contestable.
  16. Non-challengeable.
  17. Favorable.
  18. Tax.
  19. Express.
  20. Tacit.
  21. Presumed.
  22. Signed.
  23. Unsigned.

Elements

  1. Subjective element.
    1. The act must come to be such a public service.
  2. Objective element.
    1. The requirements placed on content are that it be possible, lawful and proper, and that it be determinable and finally pursue the administrative act.
  3. Causal element.
    1. The cause of the act is to be understood as the reason for the act, the reason that justifies it.
  4. Final element.
    1. The Administration, in its action, must submit to a rule: the need to pursue the public interest.
  5. Formal element.
    1. It is the legal channel through which the act to be issued flows, i.e., the set of formalities and procedures through which they will configure the administration.

ITEM 13: ADMINISTRATIVE PROCEDURE

It is the formal channel for the series of events that are specific administrative action for the execution of an order.

Administrative procedures can be of various kinds, depending on the mode of onset, its aims and rules that apply to them.

  1. By how to start it:
    1. Ex officio.
    2. On request.
  2. With their purposes:
    1. Management.
    2. Claim.
    3. Urgency.
    4. Sanctioning.
  3. By standards:
    1. Common or general administrative procedure.
    2. Special procedures.
  4. By the time lag:
    1. Ordinary procedure.
    2. Emergency procedure.

Principles

  1. Principle of equality.
    1. It is required that the release of the files is saved in order to initiate strict homogeneous nature matters.
  2. Principle of hearing.
    1. Implies the requirement of this procedure except in cases established.
  3. Principle of advertising.
    1. It is concretized on the right of access to administrative files and records as called for in Article 37 of the Act.
  4. Principle of official status.

Phases

  1. Initiation.
    1. This phase is envisaged in the Act according to Article 68. The procedure can be initiated ex officio or upon demand.
    2. If the initiation request does not meet the requirements of Article 70 and by specific legislation, the Administration shall require the parties concerned, within 10 days, to remedy the faults or provide the mandatory documents, indicating that if they do not, their request shall be withdrawn, following a decision that should be issued as provided in Article 42.
  2. Arrangement.
    1. The records are released in strict order, as they are received and homogeneously grouped by type.
    2. Stakeholders will be notified of decisions and actions that affect their rights or interests.
    3. All notifications must be sent within a period of 10 days.
    4. Notification containing at least the full text of the resolution and the duly accredited attempted notification will be sufficient.
  3. Instruction.
    1. The preliminary investigation aims to provide the decision-making body with the elements necessary for proper resolution.
    2. Two principles govern this phase:
      1. Principle of formality: namely that the Administration, at any time, can collect data necessary to clarify those issues and thus be able to adopt a resolution.
      2. Principle of anti-formalism: You can perform tests throughout the entire procedure.
    3. The acts of instruction are:
      1. Allegations.
      2. Reports.
      3. Evidence that may occur to decide a case.
      4. Hearing process.
      5. Public information.
  4. Termination.
    1. Normal termination: When there is a resolution, whether express or suspected.
    2. Abnormal termination: The proceedings are defeated if the Administration accepts the withdrawal or resignation.
    3. Conventional termination: governments may enter into agreements, covenants, agreements or contracts with individuals, both public and private law, provided they are not contrary to law or relate to matters not subject to compromise.

ITEM 17: CIVIL SERVANTS IN THE SERVICE OF THE GOVERNMENT

Classes

  1. For the administration to which they belong:
    1. Civil servants of the State Administration.
    2. Civil servants of the Autonomous Administration.
    3. Civil servants of Local Government.
    4. Civil servants of Institutional Administration.
  2. By staying:
    1. Career Civil Servants: Who are linked to a Public Service by a statutory relationship governed by administrative law for the performance of professional services paid for permanent disability.
      1. General Corps:
        1. Group A: subgroup A1.
        2. Group B: subgroup A2.
        3. Group C: subgroup C1.
        4. Groups D: subgroup C2.
        5. Group E: professional groups without qualification requirement.
      2. Special Corps: Firefighters, teachers.
    2. Interim Civil Servants: These are temporary civil servants who, for reasons expressly justified by necessity and urgency, are named as such for the performance of duties of civil servants, when any of the following circumstances apply:
      1. Vacancies exist when coverage is not possible by career officials.
      2. Temporary replacement of holders.
      3. Implementing temporary programs.
      4. Excess accumulation of tasks within 6 months within a period of 12 months.
    3. Eventual Personnel: This staff is that which, by appointment and on a non-permanent basis, only performs functions as expressly qualified or special counseling, being paid from the budget provisions for this purpose.
    4. Education Personnel: This type of personnel can be fixed-term, indefinite or temporary. The workforce is that under the employment contract concluded in writing in any of the modalities of recruitment under labor law, serving paid by government.
  3. For the functions they perform:
    1. Civil Servants of the General Corps.
    2. Civil Servants of the Special Forces.

ITEM 18: ADMINISTRATIVE SITUATION

Situations

  1. Active Duty.
    1. Officials are currently on active duty status when they perform any of the jobs listed in article 3 of the Rules of Administrative Situations.
      1. When holding a post.
      2. When playing positions in local government.
      3. When they are on official business.
      4. When serving in Parliament.
      5. When accessing the status of members of legislative assemblies of the autonomous communities.
      6. When accessing the status of members of local corporations.
      7. When they are in a job because they have obtained it through other procedures for filling jobs.
  2. Special Services.
    1. When appointed members of government or governing bodies of the autonomous communities and cities of Ceuta and Melilla.
    2. If they are authorized to carry out a mission for a given period exceeding 6 months.
    3. If they are seconded to the Constitutional Court or the Ombudsman, or targeted to the Court of Auditors.
    4. Where they access the status of Representative or Senator of the Parliament or members of legislative assemblies of the autonomous communities.
    5. When they are appointed to be part of the constitutional bodies.
    6. When they are appointed as temporary staff.
    7. When acquiring the status of officials of international organizations in the service.
  3. Services in other administrations.
    1. Staff transferred to the autonomous communities.
    2. Officials who obtain a job by providing systems mandated by the Constitution and the civil service are in the situation of service in another government.
  4. Leave of Absence for Personal Interest.
    1. The award shall be subject to service needs being motivated.
    2. May not be declared when the public officer is under disciplinary instruction.
    3. After completing the cause that determined the move to a different situation from that of active duty.
  5. Leave of Absence for Family Reunion.
    1. May be granted with a minimum of 2 years and a maximum of 15.
    2. Those who are in this situation will not earn salaries, nor will the time they remain in that status be computable for the purposes of promotion, and rights in terms of the three-year social security scheme will be suspended.
  6. Leave of Absence for Family Care.
    1. To attend to the care of each child.
    2. To meet the care of a relative who is in charge.
  7. Leave of Absence for Gender Violence.
    1. Staff who are victims of gender violence, to carry out their protection or their right to comprehensive social assistance are entitled to apply for a leave of absence without having served a minimum period of prior service and without any enforceable time limit within the stay.
  8. Inactive Status.
    1. For staff in expectation of employment status.
    2. When the officer, being in the firm suspension situation, not having booked the job, asks for re-entry and it was not granted within six months after the extinction of the penal or disciplinary responsibility.
  9. Leave of Absence for Service.
    1. May be declared for career civil servants who are on active duty in another body or scale of any government, unless they had obtained adequate support.
  10. Incentive Leave.
    1. The purpose of this incentive is to encourage unpaid leave to reduce staffing levels.
  11. Expectation of Destination.
    1. Is the situation in which officials will be declared when, after the first two phases of redeployment arising from an employment plan, they have not obtained employment.
  12. Suspension of Duties.
    1. It is an administrative situation in which the officer is deprived, during the dwell time of it, of the performance of their duties and rights inherent to their condition.
    2. The suspension will determine the loss of a job if it exceeds six months.

ITEM 22: THE PERSONAL SERVICE WORK OF THE GOVERNMENT

  1. From all this we can draw the notes typical of the workforce of the Administration:
    1. The Administration is acting as patron.
    2. These duties are paid by government.
    3. These tasks are covered by labor laws.
    4. The workforce can be fixed-term and permanent.

Classes

  1. Staff working under a permanent contract.
    1. The normal system of selection will be the contest, the opposition or the competition, which should take into account the personal and professional qualities required by the nature of jobs to perform.
  2. Personnel under a non-permanent contract.
    1. The departments may conduct hiring of non-permanent workforce to perform jobs that can not be served by fixed workforce.

Selection

  1. Application.
  2. Admission list.
  3. Gender ratios.
  4. Appointments.

ITEM 26: RIGHTS AND DUTIES OF CIVIL SERVANTS

Rights

  1. Individual rights.
    1. Tenure in the career civil servant status.
    2. The effective discharge of the functions of their professional status.
    3. To charge fees because of the service.
    4. To participate in the achievement of the objectives entrusted to the unit.
    5. Legal defense and protection.
    6. Continuing training and upgrading.
    7. Respect for their privacy, sexual orientation, image and dignity.
    8. Non-discrimination on grounds of sex.
    9. Measures to promote their personal life.
    10. Freedom of expression.
    11. Holidays, breaks, permits and licenses.
    12. Retirement.
    13. Free trade association.
  2. Individual rights exercised collectively.
    1. Freedom of association.
    2. The exercise of a strike.
    3. The approach to collective labor disputes.
    4. The right to assembly.
  3. Right to the working day, leave and vacations.
  4. Economic rights.
    1. Basic:
      1. Salary: the one assigned to each of the groups in which bodies and scales, classes and categories are organized.
      2. Trienios: equal amount for each group for every three years at the body level, class or category.
      3. Extra payments: two per year, amounting to less than salary and three years each, and payable in June and December.
    2. Complementary:
      1. Complement of destination for the level of the job, to be determined by the plenary of the corporation.
      2. Specific Supplement: repays the special conditions of some posts, as is the technical difficulty, time, danger, etc..
      3. Complement of productivity: the special rewards for performance, activity, interest or initiative through which the official performs their duties.
      4. Gratuity: fees for extraordinary services rendered outside the usual day job performance.

Duties

  1. Objectivity.
  2. Integrity.
  3. Neutrality.
  4. Responsibility.
  5. Impartiality.
  6. Confidentiality.
  7. Dedication.
  8. Transparency.
  9. Exemplarity, efficiency, honesty, respect.

Incompatibilities

  1. In order to improve performance.
  2. Public interest.
  3. Holding two jobs.

Disciplinary Measures

  1. Misdemeanors.
    1. An unwarranted breach of the schedule.
    2. The lack of justification of a day care.
    3. Impropriety to the public, superiors or colleagues or subordinates.
    4. Carelessness or negligence in the performance of their duties.
  2. Serious misconduct.
    1. Lack of obedience.
    2. Abuse of authority.
    3. Severe disrespect.
    4. Issuance of reports or illegal agreements.
    5. Lack of performance that affects the normal functioning of services.
    6. The third unexcused absence of assistance in a period of three months.
    7. Severe disruption of service.
    8. Attack on the dignity of officials or of the administration.
    9. Serious lack of consideration with citizens.
  3. Very serious misconduct.
    1. Breach of the duty to respect the Constitution.
    2. Any action involving discrimination based on race or ethnic origin, religion, disability, age or sexual orientation, language, opinion, etc..
    3. Abandonment of service.
    4. The adoption of agreements that are clearly illegal.
    5. The publication or misuse of documents or information.
    6. Negligence in the custody of official secrets.
    7. The notorious failure of the essential functions inherent to the job.
    8. Violation of impartiality.
    9. Open disobedience to the orders of a superior.
    10. Workplace bullying.

ITEM 27: LOCAL SPANISH REGIME

  1. Local Administration: Local administration can be understood as the Public Administration sector consisting of minor territorial authorities, among which are the province and municipality, mainly.
  2. Province: local entity with legal personality determined by the grouping of municipalities and territorial division for the performance of government activities.
  3. Municipality: This is the basic territorial local authority under the Constitution, which recognizes its autonomy to manage its interests, recognizing full legal personality and determining that its government and administration fall to the Mayor and Councilors.

Legal Regulation

  1. Constitution.
  2. LBRL.
  3. Law 39/1988 of 28 December.
  4. Laws of Local Government.
  5. Revised Local Code.
  6. Various Regulations:
    1. RBEL.
    2. RPDT.
    3. FOFRJEL.
  7. Election matters.
  8. Civil servant matters.

The Municipality

The municipality is the basic local territorial organization of the state. It has legal personality and full capacity to achieve its aims.

Elements

  1. The municipality: The municipality is the territory in which the municipality exercises its powers.
  2. Population: The population is the personal element of the municipality.
    1. De jure population = Habitual Residence.
    2. De facto population = Population of Habitual Residence + people passing through.
  3. Organization:
    1. Registration: Registration is a public administrative record which demonstrates where the residents of a municipality reside.

ITEM 29: THE PROVINCE

The province is a local entity with legal personality determined by the grouping of municipalities and territorial division in the performance of government activities.

Elements

  1. Territory: Being a local province formed by the grouping of municipalities, we must refer to:
    1. The provincial boundaries, which need an Act for alteration.
    2. The requirement of a law passed by the Parliament for the change of the name and capital of any of the 50 provinces that currently exist.
  2. Population: The population is composed of the different municipalities comprising the province.
  3. Organization and responsibilities: This point is further developed in section 2 of this issue.

Organization

  1. President.
    1. Is the single judge and executive whom the Local Rules Act entrusts with the management, governance and administration of the province.
  2. Vice Presidents.
    1. Will be freely appointed and dismissed by the President from among the members of the Governing Board, and will substitute the President in their duties in cases of absence, illness or disability that precludes them from exercising their powers.
  3. Governing Board.
    1. Is responsible for assisting the President in the exercise of their powers.
    2. The President delegates or assigns powers to them according to the Laws.
  4. Plenary.
    1. The plenary shall consist of all the provincial deputies and be chaired by its President.
  5. Complementary bodies.
    1. Delegate Deputies are those who hold some of the delegations of powers of the President under paragraphs 3, 4, 5 of Article 63 of ROFRJEL.
    2. Information Commissions: They are composed exclusively of members of the corporation.
    3. Special Auditors Commission: Their formation, composition and integration, and operation meets the requirements for information commissions.
    4. Sector Councils: The aim will be to mobilize the participation of citizens in the affairs of the municipality.
    5. Devolved and decentralized management bodies for services.

Competencies

  1. Coordination of municipal services.
  2. Cooperation, legal, economic and technical assistance to municipalities.
  3. Provision of public services.
  4. Cooperation in promoting economic and social development.
  5. Promotion and administration of the specific interests of the province.

ITEM 30: OTHER LOCAL AUTHORITIES

For the fulfillment of the general government, other authorities should be related to, though each carries its own powers.

Organization

  1. The Village Headman: forms the executive body and will have ownership.
  2. The Neighborhood Board: forms the control body.

Autonomy of Municipalities

  1. They will enjoy full legal personality.
  2. Their government and administration corresponds to the municipalities.
  3. The council shall be elected by the residents.
  4. The mayors are elected by council members or neighbors.
  5. The law regulates the conditions under which the open council is regulated.

Control of Legality

  1. Control of excess of local competition.
  2. Control by the constitutional court.

Local Organizations of a lower level than the municipality

  1. Comarcas: the districts are established as a division of the comprehensive territory of several municipalities and are smaller than the region and, in any case, the province. That is, the region covers a series of municipalities.
  2. Metropolitan areas: Are local authorities comprising the municipalities, large cities, and towns whose economic and social links necessitate joint planning and coordination of specific services and works.
  3. Mancomunidades: Municipalities have the recognized right to associate with others in associations for the joint execution of works/services within their competence.

ITEM 35: OPERATION OF LOCAL BODIES

  1. The plenary will meet at least:
    1. Every month in municipalities with more than 20,000 inhabitants and in county councils.
    2. Every 2 months in municipalities with between 5,001 and 20,000 inhabitants.
    3. Every 3 months in municipalities with up to 5,000 people.
    4. Likewise, extraordinary plenary meetings will be held:
      1. When the President so decides.
      2. At the request of a quarter, at least, of the legal number of members of the corporation, without any Councilmember being able to request more than three annually.
  2. The plenary sessions are convened 2 days in advance.
  3. The plenary is validly established with the assistance of 1/3 of the members.
  4. The adoption of agreements is produced by a show of hands.
  5. The participation of all groups is ensured.

Call

  1. It is the mayor’s responsibility to convene the meetings.
  2. The plenary sessions can be of three types:
    1. Ordinary.
    2. Extraordinary.
    3. Urgent extraordinary.

Quorum

  1. The House is validly constituted with the assistance of a third of the members of the same, never being less than three. The quorum shall be maintained throughout the session.

Venue of the Sessions

  1. The meetings will be held at the Town Hall or the Palace constituting the seat of the respective corporation. In cases of force majeure, they may be held in a building designated for the purpose.

Agenda

:
3.Será set by the mayor or president and can only include matters that have been previously dictated.
Regime-session:
4.Debates.
a.Comenzarán asking the President if a member of the corporation has to make some comment to the minutes of the previous session that has been circulated with the notice. If there were no comments, be deemed approved. If any, will discuss and decide on adjustments as appropriate.
5.Votaciones (ordinary, nominal and secret).
a.Antes start the vote, the Mayor or Chairman will present clear and concise terms the same and how to cast the vote.
b. A vote once started, can not be interrupted for any reason. During the conduct of the vote, the President is granted the floor and no corporate member may enter or leave the room.
6.Mayorías.
a.Creación and suppression of municipalities.
b.Aprobación of delimiting the municipality.
c.Alteración the name and capital of the municipality.
d.Adopción or alteration of its flag, teaches or shield.
e.Aprobación and organic amendments to the regulations of the corporation itself.
f.Creación, alteration or dissolution of associations.
g.Transferencia to other government functions.
title h.Cesión any use of the commons.
i.Concesión of goods or services for more than five years.
j.Aprobaciones of credit or financial transactions.
k.Los adopt appropriate arrangements to the corporation.
l.Enajenación goods.
m.Cesión free goods to other government or public institutions.
7.Emisión the vote.
a.The vote of the council’s staff and delegated.
b.Puede issued in the affirmative or negative.
8.Informes.
-Records and certificates of agreements:
1.De each meeting, the secretary shall make a record that should have (place, date, time, name, character, issues, voting), and will be stamped paper.
2.The Secretary is required to issue certificates or testimonials of all agreements containing the record books when they automatically claim the relevant authorities.
All citizens are entitled to obtain copies and certificates attesting to the agreements.

ITEM 41: LOCAL BUDGET.
“The budgets of local authorities are encrypted and systematic expression of obligations that can recognize more than local authorities, as well as the estimated revenue and expenditure.
-Principles:
1.Principio competition.
a.Según this principle for the plenary of the local general budget approval and its modifications.
2.Principio of universality.
a.Significa all anticipated revenues and expenses that will be recognized during the year are to be included in the budget of the local authority, without any prior compensation exist between them.
3.Principio drive.
local a.Las developed and approved an annual budget.
4.Principio specialty.
a.Especialidad quantitative. Not supposed to spend much money for a purpose that has been adopted.
b.Especialidad qualitative. Provision for expenses be used only for the specific purpose for which they were authorized.
c.Especialidad temporary. The approved budget appropriations are to be carried out during the budget year, which determines its validity.
5.Principio balance.
a.Cada one of the budgets that are integrated into the general budget shall be approved without an initial deficit.
6.Principio not affected.
a.The local authority resources are intended to satisfy all their respective obligations.
7.Principio advertising.
a.Permite stakeholders awareness of the costs that are to be taken in any financial year and the resources available to them.
-Preparation and approval of the budget:
1.Formación.
a.The budget of the local entity will be formed by its President and the same will to unite, for submission to the plenary, the following documentation.
i.Memoria signed by the President.
ii.Liquidación budget last year.
iii.Anexo of local authority staff.
iv.Anexo of these investments during the year.
2.Aprobación provisional.
a.Se announced in the official gazette of the province, and simultaneously made available to the public the relevant documentation within 15 days.
3.Aprobación final.
a.La approval by the plenary of the corporation shall be made before December 31 of year preceding the year in which shall apply.
4.Entrada into force.
a.Entrará in force in the year under review, when published in the manner indicated in the preceding paragraph.
-Sale:
1.Derechos receivable and obligations outstanding at December 31.
a.Integrarán closed pooling budgets and have the status of the local treasury operations.
2.The budget outturn for the year.
a.Vendrá determined by the difference between budgetary rights liquidated during the year and budgetary obligations recognized during the same period.
3.The remaining credit.
a.Están consist of the final credit balances were not affected from obligations recognized.
4.The remaining cash.
composed a.Estará receivable rights, obligations outstanding and liquid funds, all referring to 31 December of the year.
-Structure:
1.Classification functional expenditures:
a.Grupos:
i.Servicios general.
ii.Protección civil and public safety.
iii.Seguridad, social protection and promotion.
iv.Producción of public social goods.
v.Producción economic goods.
general economic vi.Regulación.
vii.Regulación productive economic sectors.
viii. (left open).
ix.Transferencias to government.
x.Deuda public.
Economic 2.Clasificación expenditure:
a.Operaciones currents:
i.Capítulos:
1.Gastos staff.
2.Expenditure on current goods and services.
Financial 3.Gastos.
4.Transferencias currents.
b.Operaciones equity:
i.Capítulos:
1.Investment real.
2.Transferencias capital.
Financial 3.Activos.
Financial 4.Pasivos.
Economic 3.Clasificación revenue:
a.Operaciones currents:
i.Capítulos:
1.Impuestos direct.
2.Impuestos indirect.
3.Tasas and other income.
4.Transferencias currents.
5.Ingresos heritage.
b.Operaciones equity:
i.Capítulos.
1.Enajenación real investments.
2.Transferencias capital.
Financial 3.Activos.
Financial 4.Pasivos.

ITEM 43: STATUS OF LOCAL PUBLIC SPENDING.
“Public spending is the transformation of local revenues in income and wealth of those from material goods and providing services.
-Phases of public spending:
1.Autorización spending.
a.La authorization is the act by which remembers the realization of a cost claim for an amount certain or approximate, reserving for that purpose all or part of a budget.
2.Disposición or spending commitment.
a.Es the act whereby it is agreed, following the formalities established by law, incurring expenditures previously authorized for an amount determined exactly.
3.recognizes and settlement of the obligation.
a.Es the act by which declares the existence of a claim against the entity arising from an authorized expenditure and committed.
4.Ordenación payment.
a.Es the act whereby the authorizing officer, based on a recognized obligation and liquidated, a warrant issued against cash payment of the entity.
5.Acumulación phase.
a.The administrative act to accumulate two or more phases will produce the same effect as if such steps were agreed in separate administrative acts.
6.Órdenes justify payment.
a.Tendrán’s character to justify the payment orders which documents can not be accompanied at the time of issue.
7.Anticipos fixed cash.
a.Tendrán consideration of cash advances fixed supplies of non-budgetary funds and continuing to be made to paymaster, boxes and allotments to the immediate attention and subsequent implementation of the budget year that are made of the expenditure referred to above.
b.Para the attention flows, such as allowances and travel expenses, office equipment not inventoried, funds may be left to justify the character of fixed cash advances.
8.Reintegros budget.
a.Son those in which the recognition of the obligation, payment and reimbursement material produced in the same financial year.
Multiannual 9.Gastos.
a.Son those who extend their economic effects that in subsequent years to be authorized and commitment.

ITEM 44: LOCAL CONTROL OF PUBLIC EXPENDITURE.
“From the legal point of view is one that allows verifying compliance with the rules on the implementation of economic activity.
“From the economic standpoint is the activity that allows checking whether the objectives have been met.
-External control:
1.The Court of Audit:
a.The external control of public spending is done by a specialized body in this function, independent of the executive, which is the Court of Auditors.
b.Queda governed by Article 136 of the Constitution, the LO 2 / 1982 of 12 May the Court of Auditors and the Law 7 / 1988, April 5, which regulates the operation, procedures and Rules of the Staff of the Court of Auditors.
c.Depende directly from the Parliament.
d.Extiende its functions to:
i.La Administration.
II.The CC AA.
III.L local corporations.
iv.Las managing bodies of the SS.
v.Los autonomous bodies.
VI.la State companies and other enterprises.
e.Está comprising 12 members including the President:
i.Presidente.
ii.Consejeros of Auditors.
f.Órganos:
i.Presidente.
1.Representa the Court.
2.Convoca and chairs the House.
3.Ejerce higher headquarters staff.
ii.Pleno.
iii.Comisión Government.
iv.Sección Survey.
v.Sección Procedure.
vi.Consejeros of Auditors.
vii.Fiscalía.
General viii.Secretaría.
g.Funcionamiento:
i.Pleno.
ii.Comisión Government.
“Internal Control:
2.Función intervening.
a.Tendrá intended audit all acts of local authorities and their independent and leading to the recognition and clearance of rights and obligations or expenses of economic content, the receipts and payments than those arising from, and recovery, investment and application, in general, of public funds administered, so that management complies with the provisions applicable in each case.
b.The body controller will report to the plenary of all resolutions adopted by the President of the local authority contrary to the objections made, and a summary of the major anomalies detected in income.
3.Función financial control.
a.Tendrá order to verify the operation in the economic-financial services of local authorities and their independent and commercial companies for their dependents.
4.Función control effectiveness.
a.The control effectiveness will aim to regular checking compliance of the objectives as well as analysis of the operational cost and performance of the respective services or investments.


ITEM 45: LOCAL FINANCE.
“The local government finances is the set of income and expenditure of local authorities to carry out its purposes.
Classification of the revenue:
Nontax 1.Natural.
a.Procedentes of their heritage.
2.Recursos tributaries.
a.Tributos own:
i.Tasas. Establishment is a tribute to volunteer for local authorities.
ii. special contributions. Are voluntary on the part of local procurement is grounded by the taxpayer of a benefit or gain special value from persons or groups as a result of public works or the establishment or expansion of services for local entities public.
iii. taxes. These are taxes that are required without consideration for the business conduct, acts or facts of legal or economic nature that demonstrate the ability to pay the taxpayer.
b.Participaciones in State taxes. Local authorities have no capacity to create taxes, but only set them once created by Act of the Parliament of the State.
c.Subvenciones. Obtaining grants local authorities can not be applied to care than those for which they were granted.
Public d.Precios. Example of public prices, the city bus ticket, metro ticket, etc..
e.Operaciones credit.
f.Multas and penalties.
g.Prestaciones public law.
“The tax ordinances are legal rules established by local authorities in exercise of the power that gives to govern the interests of its own and achieve the purpose within its competence, in the tax area.
-Development of ordinances:
1.PREPARATION.
a.Se entrust the drafting of the ordinance in the unit is functionally competent in this area.
2.Aprobación provisional.
a.Corresponde the plenary of the corporation. Quorum was needed for this special vote of an absolute majority of the legal number of members of the corporation, but after the amendment of Article 47 of the LBRL by Law 57/2003 of 16 December, will be the simple majority required .
3.Information public and interested audience.
a.The interim arrangements adopted by local government, will be posted at the bulletin board of the enterprise for at least 30 days within which the parties may examine the records and submit claims as they deem necessary.
4.Resolución of claims and final approval.
a.Finalizado the public exhibition period, if that were not submitted claims shall be finally adopted the agreement, until then provisional agreement without the whole.
5.Publicación.
a.The definitive agreements referred to in the preceding paragraph, shall be published in the official gazette of the province or, where applicable, the province Autonomous Community, without coming into force until it has carried out such publication .
-Taxes:
1.De compulsory establishment:
a.Impuesto on real estate.
i.Es a direct tax levied on the real character of the property value in the terms established in this consolidated text.
ii.La base of this tax shall be the rateable value of property, to be prescribed and shall be open to challenge as provided in the rules governing the real estate cadastre.
b.Impuesto on economic activities.
direct tax i.Es real character, and whose taxable event is constituted by the mere exercise in national territory, business, professional or artistic, they are exercised or not, and they are given local or not specified in the tax rates.
c.Impuesto on motor vehicles.
i.Es a direct tax levied on ownership of a vehicle of this nature, likely to travel on public roads, whatever their class and category.
2.De voluntary establishment:
a.Impuesto on construction, installations and works.
i.Es an indirect tax, taxable event which consists of the performance within the municipality, of any construction, installation or work that is required for obtaining building permits or planning requirements.
b.Impuesto on the increased value of urban land.
i.Es a direct tax levied on the increased value experienced by these sites and it appears as a result of the transfer of ownership thereof by any title or the creation or transmission of any real right of enjoyment limiting Domain on those grounds.