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Author Archives: Miryam Sánchez Martín

Reimbursement proceedings for alcance (shortfall) before the Court of Auditors: preliminary proceedings

On 28th July 2010, the Court of Auditors declared the existence of an alcance of more than €1.4 million in the funds of Marbella Town Council and ordered its repayment, holding the first deputy mayor, the councillor for Finance and the councillor for Financial Control directly liable in accounting terms[1]. However, before reaching the adjudicatory […]

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