Local good governance and accountability in Spain

Accountability is one of the fundamental requirements within the general parameters of good governance and transparency. Local government in Spain offers a particularly interesting case study due to the breadth of the sample to be analyzed and the regulatory changes of recent years. For this. the Spanish regulation of good governance is examined, with special attention to local government and the effective degree of compliance with the duty of accountability to external audit institutions. The methodology used combines legal and budgetary analysis of the main indicators of the budget cycle. The main conclusion points out the low degree of compliance with legal obligations in Spanish local government, mainly municipalities. The causes are multiple and varied, some of which are trying to combat the recent legislation on transparency and good governance. both central and regional. In the local government, greater clarity is needed in the internal rules and procedures that make it possible to comply more effectively with legal requirements. adapting in particular to the size of each administration concerned, given the municipal atomization in Spain. The dissemination and communication of results is another fundamental variable to promote compliance with these obligations. Ultimately; in the face of serious and repeated breaches, coercive measures and sanctions would be an effective measure, as the audit institutions have recommended.