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Author Archives: Olga Alcaraz González

The reimbursement proceedings for accounting shortfall before the spanish court of auditors: the judicial phase

A Town Council receives a grant to build a municipal building. The works are certified as completed, although only part of them has been carried out, and no trace of the remaining funds can be found in the municipal accounts. The Administration that awarded the grant ends up demanding repayment of the difference. Years later, […]

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