Andorra Approves Stricter Financial Oversight for Parliamentary Groups

The Sindicatura de Comptes has approved new criteria to strengthen oversight of public funds allocated to parliamentary groups and unaffiliated councillors in Andorra's Consell General.

The measures establish a uniform accounting framework for these allocations, ensuring greater transparency in tracking income, expenses, and overall financial status. Published in the Butlletí del Consell General, the guidelines require groups to maintain dedicated records that detail all transactions.

Key requirements include annual financial statements covering the previous year. These must comprise a balance sheet, profit and loss account, and an explanatory report on resource management. Groups submit them to the Sindicatura by April 1, which forwards them to the Tribunal de Comptes for audit.

At the end of each legislative term, groups must file a final settlement via a signed declaration from the group president. This will be published in the Butlletí and reviewed by the Tribunal de Comptes. Any surplus funds must be returned to the Consell General, and accounts cannot show a negative balance.

The rules address mid-term changes, such as shifts in group composition or councillors becoming unaffiliated, by mandating recalculation of allocations. Payments should follow joint authorisation principles where feasible, and records must be retained for at least six years.

Contracts—for staff, services, or supplies—must terminate at the legislature's end, with all related expenses settled. Obligations cannot transfer to new groups post-election.

An annex lists allowable expenses, including personnel costs, telecommunications, office supplies, consultancy, translations, and training tied to parliamentary duties. Funds cannot cover extra salaries or allowances for councillors.

These steps aim to standardise practices across all groups and enhance parliamentary financial controls.