Article 100

The Council of State shall act as a consultative body on matters of administrative law and as a judicial guarantee in regard of administrative action. The Court of Auditors shall perform an ex ante review of the lawfulness of Government acts and an ex post audit of the management of the State budget. It shall, in the cases and forms established by law, participate in the auditing of the financial management of those entities receiving regular contributions from the State. It shall report directly to the Houses of Parliament on the findings of its audits. The law shall ensure the independence of the two institutions and their members from the Government. The organisation of the Judiciary