The Constitutional Court has budgetary autonomy and its budget is comprised in section 04 of the statement of expenditure of the State General Budget. Under the provision of Article 10.3 of the Organic Law 2/1979, of October 3, the Constitutional Court (in the wording given to it by the Organic Law 6/2007 of 24 May), the Full Court in exercise of its autonomy as a constitutional body, it has the power to prepare its budget, which is integrated as a separate section within the State General Budget. Consequently, the Full Court proceeds to the approval of the draft budget for each year, for incorporation into the State Budget, referring to that end the draft to Parliament for approval through the Ministry of Finance and Public Administrations.
The implementation of the Constitutional Court’s budget corresponds to its Secretary General with the assistance of technical staff, under the direction of the President and in accordance with the guidelines established for this purpose by the Plenary. It also corresponds to the Secretary General the closure of the annual budget, which is informed to the Plenary [article 99.1.c) LOTC].
In the implementation of the Constitutional Court's budget, all proposed economic content are audited by the Comptroller of the Constitutional Court, which is appointed by the Full Court. The Plenary is also responsible for resolving any discrepancies that might arise in the performance Comptroller’s activity.
For the purposes of external auditing by the Court of Auditors, the Constitutional Court is not part of the public sector (Art. 4 of the Organic Law 2/1982, of 12 May).