It is exerted over the accountability of those who collect, arrange, manage, have custody of, handle or use public goods, funds or effects.
The accounting jurisdiction shall deal with the liability claims, based on the accountability applicable to those responsible for managing public funds or effects, that shall be credited against them when their wilful misconduct or gross negligence originates loses in assets or effects as a consequence to such acts or omissions contrary to the laws governing the budgetary and accounting rules applicable to public sector entities. It shall also know the liabilities incurred by beneficiaries (whether persons or entities) of grants, loans, guarantees or other aid from that sector.
This accounting liability, which may be direct or secondary, is enforced by three court proceedings: audit trial, repayment for debtor balance proceedings and cancellation of securities record, and is delimited by the specific rules of the Court of Auditors, as well as by implementing doctrine.