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ESKORIATZAKO UDALA. 2012 — Tribunal Vasco de Cuentas Públicas - Herri Kontuen Euskal Epaitegia

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.site{background:#fcfcfc;}h1,h2,h3,h4,h5,h6{font-family:var(--global-heading-font-family);}h1{font-style:normal;font-weight:700;font-size:60px;line-height:1.5;color:var(--global-palette3);}h2{font-style:normal;font-weight:700;font-size:30px;line-height:1.5;color:var(--global-palette3);}h3{font-weight:700;font-size:24px;line-height:1.5;color:var(--global-palette3);}h4{font-weight:700;font-size:22px;line-height:1.5;color:var(--global-palette4);}h5{font-weight:700;font-size:20px;line-height:1.5;color:var(--global-palette4);}h6{font-weight:700;font-size:18px;line-height:1.5;color:var(--global-palette5);}.entry-hero .kadence-breadcrumbs{max-width:1290px;}.site-container, .site-header-row-layout-contained, .site-footer-row-layout-contained, .entry-hero-layout-contained, .comments-area, .alignfull > .wp-block-cover__inner-container, .alignwide > .wp-block-cover__inner-container{max-width:var(--global-content-width);}.content-width-narrow .content-container.site-container, .content-width-narrow .hero-container.site-container{max-width:var(--global-content-narrow-width);}@media all and (min-width: 1520px){.wp-site-blocks .content-container .alignwide{margin-left:-115px;margin-right:-115px;width:unset;max-width:unset;}}@media all and (min-width: 1102px){.content-width-narrow .wp-site-blocks .content-container .alignwide{margin-left:-130px;margin-right:-130px;width:unset;max-width:unset;}}.content-style-boxed .wp-site-blocks .entry-content .alignwide{margin-left:calc( -1 * var( --global-content-boxed-padding ) );margin-right:calc( -1 * var( --global-content-boxed-padding ) );}.content-area{margin-top:5rem;margin-bottom:5rem;}@media all and (max-width: 1024px){.content-area{margin-top:3rem;margin-bottom:3rem;}}@media all and (max-width: 767px){.content-area{margin-top:2rem;margin-bottom:2rem;}}@media all and (max-width: 1024px){:root{--global-content-boxed-padding:2rem;}}@media all and (max-width: 767px){:root{--global-content-boxed-padding:1.5rem;}}.entry-content-wrap{padding:2rem;}@media all and (max-width: 1024px){.entry-content-wrap{padding:2rem;}}@media all and (max-width: 767px){.entry-content-wrap{padding:1.5rem;}}.entry.single-entry{box-shadow:0px 15px 15px -10px rgba(0,0,0,0);}.entry.loop-entry{box-shadow:0px 15px 15px -10px rgba(0,0,0,0);}.loop-entry .entry-content-wrap{padding:2rem;}@media all and (max-width: 1024px){.loop-entry .entry-content-wrap{padding:2rem;}}@media all and (max-width: 767px){.loop-entry .entry-content-wrap{padding:1.5rem;}}button, .button, .wp-block-button__link, input[type="button"], input[type="reset"], input[type="submit"], .fl-button, .elementor-button-wrapper .elementor-button{box-shadow:0px 0px 0px -7px rgba(0,0,0,0);}button:hover, button:focus, button:active, .button:hover, .button:focus, .button:active, .wp-block-button__link:hover, .wp-block-button__link:focus, .wp-block-button__link:active, input[type="button"]:hover, input[type="button"]:focus, input[type="button"]:active, input[type="reset"]:hover, input[type="reset"]:focus, input[type="reset"]:active, input[type="submit"]:hover, input[type="submit"]:focus, input[type="submit"]:active, .elementor-button-wrapper .elementor-button:hover, .elementor-button-wrapper .elementor-button:focus, .elementor-button-wrapper .elementor-button:active{box-shadow:0px 15px 25px -7px rgba(0,0,0,0.1);}.kb-button.kb-btn-global-outline.kb-btn-global-inherit{padding-top:calc(px - 2px);padding-right:calc(px - 2px);padding-bottom:calc(px - 2px);padding-left:calc(px - 2px);}@media all and (min-width: 1025px){.transparent-header .entry-hero .entry-hero-container-inner{padding-top:calc(57px + 140px);}}@media all and (max-width: 1024px){.mobile-transparent-header .entry-hero .entry-hero-container-inner{padding-top:calc(57px + 140px);}}@media all and (max-width: 767px){.mobile-transparent-header .entry-hero .entry-hero-container-inner{padding-top:calc(57px + 140px);}} /* Kadence Header CSS */ @media all and (max-width: 1024px){.mobile-transparent-header #masthead{position:absolute;left:0px;right:0px;z-index:100;}.kadence-scrollbar-fixer.mobile-transparent-header #masthead{right:var(--scrollbar-offset,0);}.mobile-transparent-header #masthead, .mobile-transparent-header .site-top-header-wrap .site-header-row-container-inner, .mobile-transparent-header .site-main-header-wrap .site-header-row-container-inner, .mobile-transparent-header .site-bottom-header-wrap .site-header-row-container-inner{background:transparent;}.site-header-row-tablet-layout-fullwidth, .site-header-row-tablet-layout-standard{padding:0px;}}@media all and (min-width: 1025px){.transparent-header #masthead{position:absolute;left:0px;right:0px;z-index:100;}.transparent-header.kadence-scrollbar-fixer #masthead{right:var(--scrollbar-offset,0);}.transparent-header #masthead, .transparent-header .site-top-header-wrap .site-header-row-container-inner, .transparent-header .site-main-header-wrap .site-header-row-container-inner, .transparent-header .site-bottom-header-wrap .site-header-row-container-inner{background:transparent;}}.site-branding a.brand img{max-width:200px;}.site-branding a.brand img.svg-logo-image{width:200px;}.site-branding{padding:0px 0px 0px 0px;}#masthead, #masthead .kadence-sticky-header.item-is-fixed:not(.item-at-start):not(.site-header-row-container):not(.site-main-header-wrap), #masthead .kadence-sticky-header.item-is-fixed:not(.item-at-start) > .site-header-row-container-inner{background:#ffffff;}.site-main-header-wrap .site-header-row-container-inner{border-bottom:1px solid rgba(255,255,255,0.28);}.site-main-header-inner-wrap{min-height:140px;}.site-top-header-wrap .site-header-row-container-inner{background:rgba(0,47,85,0.58);}.site-top-header-inner-wrap{min-height:57px;}.transparent-header #masthead .site-top-header-wrap .site-header-row-container-inner{background:rgba(0,47,85,0.58);}.header-navigation[class*="header-navigation-style-underline"] .header-menu-container.primary-menu-container>ul>li>a:after{width:calc( 100% - 1.2em);}.main-navigation .primary-menu-container > ul > li.menu-item > a{padding-left:calc(1.2em / 2);padding-right:calc(1.2em / 2);color:rgba(255,255,255,0.7);}.main-navigation .primary-menu-container > ul > li.menu-item .dropdown-nav-special-toggle{right:calc(1.2em / 2);}.main-navigation .primary-menu-container > ul li.menu-item > a{font-style:normal;font-weight:600;font-size:15px;font-family:var(--global-primary-nav-font-family);text-transform:uppercase;}.main-navigation .primary-menu-container > ul > li.menu-item > a:hover{color:var(--global-palette9);}.main-navigation .primary-menu-container > ul > li.menu-item.current-menu-item > a{color:var(--global-palette9);}.header-navigation[class*="header-navigation-style-underline"] .header-menu-container.secondary-menu-container>ul>li>a:after{width:calc( 100% - 1.2em);}.secondary-navigation .secondary-menu-container > ul > li.menu-item > a{padding-left:calc(1.2em / 2);padding-right:calc(1.2em / 2);padding-top:0.6em;padding-bottom:0.6em;color:var(--global-palette9);}.secondary-navigation .primary-menu-container > ul > li.menu-item .dropdown-nav-special-toggle{right:calc(1.2em / 2);}.secondary-navigation .secondary-menu-container > ul li.menu-item > a{font-style:normal;font-weight:600;font-size:14px;font-family:Poppins, sans-serif;text-transform:uppercase;}.secondary-navigation .secondary-menu-container > ul > li.menu-item > a:hover{color:var(--global-palette9);}.secondary-navigation .secondary-menu-container > ul > li.menu-item.current-menu-item > a{color:#2d96ee;}.header-navigation .header-menu-container ul ul.sub-menu, .header-navigation .header-menu-container ul ul.submenu{background:#002f55;box-shadow:0px 2px 13px 0px rgba(0,0,0,0.1);}.header-navigation .header-menu-container ul ul li.menu-item, .header-menu-container ul.menu > li.kadence-menu-mega-enabled > ul > li.menu-item > a{border-bottom:1px solid rgba(255,255,255,0.1);}.header-navigation .header-menu-container ul ul li.menu-item > a{width:300px;padding-top:1em;padding-bottom:1em;color:var(--global-palette8);font-size:12px;}.header-navigation .header-menu-container ul ul li.menu-item > a:hover{color:var(--global-palette9);background:#006ac2;}.header-navigation .header-menu-container ul ul li.menu-item.current-menu-item > a{color:var(--global-palette9);background:#006ac2;}.mobile-toggle-open-container .menu-toggle-open, .mobile-toggle-open-container .menu-toggle-open:focus{color:var(--global-palette9);padding:0.4em 0.6em 0.4em 0.6em;font-size:14px;}.mobile-toggle-open-container .menu-toggle-open.menu-toggle-style-bordered{border:1px solid currentColor;}.mobile-toggle-open-container .menu-toggle-open .menu-toggle-icon{font-size:20px;}.mobile-toggle-open-container .menu-toggle-open:hover, .mobile-toggle-open-container .menu-toggle-open:focus-visible{color:var(--global-palette9);}.mobile-navigation ul li{font-size:14px;}.mobile-navigation ul li a{padding-top:1em;padding-bottom:1em;}.mobile-navigation ul li > a, .mobile-navigation ul li.menu-item-has-children > .drawer-nav-drop-wrap{color:var(--global-palette8);}.mobile-navigation ul li.current-menu-item > a, .mobile-navigation ul li.current-menu-item.menu-item-has-children > .drawer-nav-drop-wrap{color:var(--global-palette-highlight);}.mobile-navigation ul li.menu-item-has-children .drawer-nav-drop-wrap, .mobile-navigation ul li:not(.menu-item-has-children) a{border-bottom:1px solid rgba(255,255,255,0.1);}.mobile-navigation:not(.drawer-navigation-parent-toggle-true) ul li.menu-item-has-children .drawer-nav-drop-wrap button{border-left:1px solid rgba(255,255,255,0.1);}#mobile-drawer .drawer-inner, #mobile-drawer.popup-drawer-layout-fullwidth.popup-drawer-animation-slice .pop-portion-bg, #mobile-drawer.popup-drawer-layout-fullwidth.popup-drawer-animation-slice.pop-animated.show-drawer .drawer-inner{background:#112e4e;}#mobile-drawer .drawer-header .drawer-toggle{padding:0.6em 0.15em 0.6em 0.15em;font-size:24px;}#mobile-drawer .drawer-header .drawer-toggle, #mobile-drawer .drawer-header .drawer-toggle:focus{color:var(--global-palette9);}#mobile-drawer .drawer-header .drawer-toggle:hover, #mobile-drawer .drawer-header .drawer-toggle:focus:hover{color:var(--global-palette9);}.search-toggle-open-container .search-toggle-open{color:var(--global-palette9);}.search-toggle-open-container .search-toggle-open.search-toggle-style-bordered{border:1px solid currentColor;}.search-toggle-open-container .search-toggle-open .search-toggle-icon{font-size:1em;}.search-toggle-open-container .search-toggle-open:hover, .search-toggle-open-container .search-toggle-open:focus{color:var(--global-palette9);}#search-drawer .drawer-inner{background:rgba(9, 12, 16, 0.97);} /* Kadence Footer CSS */ #colophon{background:#006ac2;}.site-middle-footer-inner-wrap{padding-top:60px;padding-bottom:60px;grid-column-gap:30px;grid-row-gap:30px;}.site-middle-footer-inner-wrap .widget{margin-bottom:30px;}.site-middle-footer-inner-wrap .site-footer-section:not(:last-child):after{right:calc(-30px / 2);}.site-top-footer-inner-wrap{padding-top:60px;padding-bottom:60px;grid-column-gap:30px;grid-row-gap:30px;}.site-top-footer-inner-wrap .widget{margin-bottom:30px;}.site-top-footer-inner-wrap .site-footer-section:not(:last-child):after{right:calc(-30px / 2);}.site-bottom-footer-wrap .site-footer-row-container-inner{border-top:1px none var(--global-palette9);}.site-bottom-footer-inner-wrap{padding-top:30px;padding-bottom:30px;grid-column-gap:30px;}.site-bottom-footer-inner-wrap .widget{margin-bottom:30px;}.site-bottom-footer-inner-wrap .site-footer-section:not(:last-child):after{border-right:0px none var(--global-palette9);right:calc(-30px / 2);}#colophon .footer-html{font-style:normal;font-weight:normal;font-size:15px;color:#ececec;}#colophon .site-footer-row-container .site-footer-row .footer-html a{color:#ececec;}#colophon .site-footer-row-container .site-footer-row .footer-html a:hover{color:#ececec;} /* Kadence Pro Header CSS */ .header-navigation-dropdown-direction-left ul ul.submenu, .header-navigation-dropdown-direction-left ul ul.sub-menu{right:0px;left:auto;}.rtl .header-navigation-dropdown-direction-right ul ul.submenu, .rtl .header-navigation-dropdown-direction-right ul ul.sub-menu{left:0px;right:auto;}.header-account-button .nav-drop-title-wrap > .kadence-svg-iconset, .header-account-button > .kadence-svg-iconset{font-size:1.2em;}.site-header-item .header-account-button .nav-drop-title-wrap, .site-header-item .header-account-wrap > .header-account-button{display:flex;align-items:center;}.header-account-style-icon_label .header-account-label{padding-left:5px;}.header-account-style-label_icon .header-account-label{padding-right:5px;}.site-header-item .header-account-wrap .header-account-button{text-decoration:none;box-shadow:none;color:inherit;background:transparent;padding:0.6em 0em 0.6em 0em;}.header-mobile-account-wrap .header-account-button .nav-drop-title-wrap > .kadence-svg-iconset, .header-mobile-account-wrap .header-account-button > .kadence-svg-iconset{font-size:1.2em;}.header-mobile-account-wrap .header-account-button .nav-drop-title-wrap, .header-mobile-account-wrap > .header-account-button{display:flex;align-items:center;}.header-mobile-account-wrap.header-account-style-icon_label .header-account-label{padding-left:5px;}.header-mobile-account-wrap.header-account-style-label_icon .header-account-label{padding-right:5px;}.header-mobile-account-wrap .header-account-button{text-decoration:none;box-shadow:none;color:inherit;background:transparent;padding:0.6em 0em 0.6em 0em;}#login-drawer .drawer-inner .drawer-content{display:flex;justify-content:center;align-items:center;position:absolute;top:0px;bottom:0px;left:0px;right:0px;padding:0px;}#loginform p label{display:block;}#login-drawer #loginform{width:100%;}#login-drawer #loginform input{width:100%;}#login-drawer #loginform input[type="checkbox"]{width:auto;}#login-drawer .drawer-inner .drawer-header{position:relative;z-index:100;}#login-drawer .drawer-content_inner.widget_login_form_inner{padding:2em;width:100%;max-width:350px;border-radius:.25rem;background:var(--global-palette9);color:var(--global-palette4);}#login-drawer .lost_password a{color:var(--global-palette6);}#login-drawer .lost_password, #login-drawer .register-field{text-align:center;}#login-drawer .widget_login_form_inner p{margin-top:1.2em;margin-bottom:0em;}#login-drawer .widget_login_form_inner p:first-child{margin-top:0em;}#login-drawer .widget_login_form_inner label{margin-bottom:0.5em;}#login-drawer hr.register-divider{margin:1.2em 0;border-width:1px;}#login-drawer .register-field{font-size:90%;}.tertiary-navigation .tertiary-menu-container > ul > li.menu-item > a{padding-left:calc(1.2em / 2);padding-right:calc(1.2em / 2);padding-top:0.6em;padding-bottom:0.6em;color:var(--global-palette9);}.tertiary-navigation .tertiary-menu-container > ul li.menu-item a{font-style:normal;font-weight:600;font-size:14px;font-family:Poppins, sans-serif;text-transform:uppercase;}.tertiary-navigation .tertiary-menu-container > ul > li.menu-item > a:hover{color:var(--global-palette9);}.tertiary-navigation .tertiary-menu-container > ul > li.menu-item.current-menu-item > a{color:#2d96ee;}.quaternary-navigation .quaternary-menu-container > ul > li.menu-item > a{padding-left:calc(1.2em / 2);padding-right:calc(1.2em / 2);padding-top:0.6em;padding-bottom:0.6em;color:var(--global-palette5);}.quaternary-navigation .quaternary-menu-container > ul > li.menu-item > a:hover{color:var(--global-palette-highlight);}.quaternary-navigation .quaternary-menu-container > ul > li.menu-item.current-menu-item > a{color:var(--global-palette3);}#main-header .header-divider{border-right:1px solid var(--global-palette6);height:50%;}#main-header .header-divider2{border-right:1px solid var(--global-palette6);height:50%;}#main-header .header-divider3{border-right:1px solid var(--global-palette6);height:50%;}#mobile-header .header-mobile-divider{border-right:1px solid var(--global-palette6);height:50%;}#mobile-header .header-mobile-divider2{border-right:1px solid var(--global-palette6);height:50%;}.header-item-search-bar form ::-webkit-input-placeholder{color:currentColor;opacity:0.5;}.header-item-search-bar form ::placeholder{color:currentColor;opacity:0.5;}.header-search-bar form{max-width:100%;width:240px;}.header-mobile-search-bar form{max-width:calc(100vw - var(--global-sm-spacing) - var(--global-sm-spacing));width:240px;}.header-widget-lstyle-normal .header-widget-area-inner a:not(.button){text-decoration:underline;}.header-contact-wrap{margin:0px 0px 0px 0px;}.element-contact-inner-wrap{display:flex;flex-wrap:wrap;align-items:center;margin-top:-30px;margin-left:calc(-30px / 2);margin-right:calc(-30px / 2);}.element-contact-inner-wrap .header-contact-item{display:inline-flex;flex-wrap:wrap;align-items:center;color:var(--global-palette9);font-style:normal;font-weight:600;font-size:14px;font-family:Poppins, sans-serif;margin-top:30px;margin-left:calc(30px / 2);margin-right:calc(30px / 2);}.element-contact-inner-wrap .header-contact-item .kadence-svg-iconset{font-size:1em;}.header-contact-item img{display:inline-block;}.header-contact-item .contact-label{margin-left:0.3em;}.rtl .header-contact-item .contact-label{margin-right:0.3em;margin-left:0px;}.header-mobile-contact-wrap .element-contact-inner-wrap{display:flex;flex-wrap:wrap;align-items:center;margin-top:-0.6em;margin-left:calc(-0.6em / 2);margin-right:calc(-0.6em / 2);}.header-mobile-contact-wrap .element-contact-inner-wrap .header-contact-item{display:inline-flex;flex-wrap:wrap;align-items:center;margin-top:0.6em;margin-left:calc(0.6em / 2);margin-right:calc(0.6em / 2);}.header-mobile-contact-wrap .element-contact-inner-wrap .header-contact-item .kadence-svg-iconset{font-size:1em;}#main-header .header-button2{border:2px none transparent;box-shadow:0px 0px 0px -7px rgba(0,0,0,0);}#main-header .header-button2:hover{box-shadow:0px 15px 25px -7px rgba(0,0,0,0.1);}.mobile-header-button2-wrap .mobile-header-button-inner-wrap .mobile-header-button2{border:2px none transparent;box-shadow:0px 0px 0px -7px rgba(0,0,0,0);}.mobile-header-button2-wrap .mobile-header-button-inner-wrap .mobile-header-button2:hover{box-shadow:0px 15px 25px -7px rgba(0,0,0,0.1);}#widget-drawer.popup-drawer-layout-fullwidth .drawer-content .header-widget2, #widget-drawer.popup-drawer-layout-sidepanel .drawer-inner{max-width:400px;}#widget-drawer.popup-drawer-layout-fullwidth .drawer-content 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