La fiscalización de los convenios de colaboración por los OCEX y por el Tribunal de Cuentas, como antecedente de la reforma de la LRJSP de 2015

Zusammenfassung

The decentralised and democratic nature of the Spanish government involves that collaboration agreements play an important role in order to establish cooperation between public institutions and civil society in the case of the legal relations lacking pecuniary interest. However, the audit reports of the external control bodies have been warning of fraudulent use and inefficiencies in the management of the collaboration agreements approved in the new century. In particular, it has been noticed the use of this legal resource to circumvent the law on contracts and grants or to finance state and private entities irregularly. The Motion of the Court of Auditors in 2010 has led to a regulatory reform that has established an exhaustive legislative framework for this kind of legal and administrative business by means of measures relating to the business object, content and termination or to registration requirements and the sending of information. After the regulatory changes introduced in 2015, civil servants must adapt the management of the collaboration agreements to the new rules of good governance to avoid the waste of public resources.