 The Court of Auditors Prosecutors’ Office is responsible for being heard in audit procedures before final approval and issue its opinion on the General State Accounts and the other reports, memoranda, motions and memos of the Court of Auditors, being able to request the adoption of the measures that it deems appropriate in order to assign liability for the financial responsibilities that may result; take notice of all the audit procedures and court proceedings being dealt with in the Court of Auditors for the purpose of clarifying the possible financial liabilities arising from them and bringing an action for accounting liability and deducting the claims of this nature in the repayment for debtor balance proceedings and in the auditing of accounts.The General Secretariat performs the functions leading to the proper exercise of governmental powers of the President of the Court, the Plenum and the Management Board in all matters relating to the Court of Auditors the internal system.The General Secretariat is vested with the powers of management, processing, documentation and registration of matters within the competence of the President, the Plenum and the Management Board.