# Who controls the financial management of the State?

Question 1114 · Task 1 · Government, legislation and civic participation · CCSE 2026

**In Spanish, as in the exam:** ¿Quién controla la gestión financiera del Estado?

- a) El Banco de España. (The Banco de España (Bank of Spain).)
- b) La Agencia Tributaria. (The Agencia Tributaria (Tax Agency).)
- c) El Tribunal de Cuentas. (The Tribunal de Cuentas (Court of Audit).) · Right answer

**Right answer:** c) El Tribunal de Cuentas.

## Why

The Tribunal de Cuentas controls the accounts and the economic management of the State and the public sector. The Agencia Tributaria collects taxes and the Banco de España supervises the banks.

Question 1114 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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