Other
Spanish
ID: <
10670/1.dfq4vj>
Abstract
Even though we are aware this is a controversial debate, we have shared our point of view about the parliamentary autonomy and the exclusion of the assemblies of a detailed list of legislation, related with public administration and control of public funds, they passed for being specifically applied for public sector. 1. We have checked whether the financial statements and the audit reports (in case of being compulsory) are published on the transparency website according to the regulations applicable on transparency regulations. 2. With the aim of doing an accounting analysis for reviewing and comparing the economic, financial and budgetary situation of the assemblies, we have summarized in a table the figures and indicators from the financial statements available for every legislative parliament, without prejudging their reasonability. 3. We have highlighted the good practice carried out by the only two assemblies (the Valencian Parlament and the Parlament of Navarre) who report their financial statements to La Sindicatura de Comptes de la Comunitat Valenciana and La Cámara de Comptos de Navarra, whose are their external audit institutions. We have done all this, with the purpose of providing some proposals for improving the management and control of public funds carried out by the legislative assemblies.