The Popular Financial Action – Comparative Analysis Between Portugal and Spain

Abstract

Portugal and Spain are neighboring countries, sharing several legal solutions. They also share the state of f inancial weakness, which has been contributing to the increase debate about the terms in which the (scarce) public f inancial resources should be managed. However, the legislative options regarding the possibility of being individuals to claim by sound financial management are different. In Portugal, the Portuguese Republic Constitution does not expressly included in the list of protected inter ests of the popular action the good financial management of public funds. Also, the ordinary law does not provide for the popular action in the Court of Auditors to ascertain the financial responsibility of who manages those mon ies. In contrast, in Spain, through acción publica contable (public accounting action), citizens can, at the Tribunal de Cuentas (Spanish Court of Auditors), syndicate the use of public financial resources. It is intended to make a comparative analysis of the different legal solutions to assess which of the models adopted it is proved to be more effective in meeting the interests of the Community. Specifically, it will examine in what terms good financial management is susceptible of being syndicate through the right to popular action.

Keywords: popular action, financial responsibility, good administration, Court of Auditors