The Spanish Magna Carta and the Constitutional and Functioning Laws define the Committee on Public Accounts as the supreme supervisory body of the accounts and the economic management of the State, as well as the Public Sector, regardless of its own jurisdiction and excluding the supervisory powers of the External Control Bodies of the Autonomous Regions. It is placed in the sphere of Legislative Power, reporting directly to the Cortes Generales - even though it is not a body that is particular to the National Parliament. Its twelve members - the Accounts Directors, six appointed by the Upper House and six by the Lower House - have the same independence, tenure and incompatibilities as judges, and the two functions that are entrusted to them - which are their traditional ones - the supervisory and the jurisdictional, are separated with complete clarity. Web site