# The Tribunal de Cuentas (Court of Audit) depends on…

Question 1057 · Task 1 · Government, legislation and civic participation · CCSE 2026

**In Spanish, as in the exam:** El Tribunal de Cuentas depende de…

- a) la Presidencia del Gobierno. (the Presidencia del Gobierno (Office of the Prime Minister).)
- b) las Cortes Generales. (the Cortes Generales (Spanish Parliament).) · Right answer
- c) el Ministerio de Hacienda. (the Ministerio de Hacienda (Ministry of Finance).)

**Right answer:** b) las Cortes Generales.

## Why

The Tribunal de Cuentas controls the accounts and the economic management of the State and the public sector. It depends directly on the Cortes Generales, not on the Government or the Ministry of Finance, so that it can monitor them independently.

Question 1057 of the Manual de preparación de la prueba CCSE 2026 © Instituto Cervantes: https://cervantes.org/sites/public/produccion/files/2026-10/manual-preparacion-prueba-ccse-2026.pdf

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