Law 47/2003, of November 26, General Budget represented, in the framework of the organization of the economic-financial activity of the State public sector, a notable change in relation to the structures and procedures in which the actions of internal control carried out by the General Intervention of the State Administration have traditionally been inserted. Not in vain, Title VI of the General Budget Law contains a systematic and comprehensive regulation of the control function, on the basis of the independent configuration of three different modes of exercise: the financial function, the permanent financial control and public audit.

It is clear, therefore, that while the fundamentals of the control activity do not undergo substantial alterations, it is necessary to distinguish, in the light of the exposed division, the techniques, procedures and rules of action to be taken in each variant of the exercise of the control function. In this sense, the form of permanent financial control presents certain legislative developments that make it essential to update its internal regulatory standards, in order to optimize its exercise, both in the planning phase, and at the stages of implementation and monitoring. In fact, the new General Budget Law extends the regulatory framework for permanent financial control, taking into account the fact that the previous Law only regulated its scope, while the new Law establishes its definition, its content, the legal status of the reports and their submission to an annual plan for permanent financial control.

The entry into force of the General Budget Law, the regulatory evolution of internal control and the changes in public sector organisation which had occurred in recent years have advised the publication of the Circular 1/2009 of 16 September of the General Intervention of the State Administration, on permanent financial control, which endowed this modality of control of a specific procedural framework.

With the publication of this resolution, changes are incorporated, fundamentally, from the publication of Law 19/2013, of December 9, of transparency, access to public information and good governance, as regards the advertising of the plans for permanent financial control and of the regulatory changes made by Law 36/2014 of 26 December of the General Budget of the State for 2015, in Law 47/2003 of 26 November, General Budget, with respect to the elaboration of Plans of Action, and those made by Royal Decree 109/2015 February 20, in Royal Decree 2188/1995 of 28 December 1995 regulating the internal control system exercised by the General Intervention of the State Administration, which represents a major change in the transfer procedure by the acting financial controller of those facts which are accredited or verified in the performance of his duties which may be liable to constitute an administrative offence or give rise to the requirement for accounting responsibilities or penalties.

Further amendments have been made to adapt the exercise of the permanent financial control to the current needs, including the modification of the structure and content of the permanent financial control.

For all of the above, the following is available:

Section 1. General Provisions

First. Scope of application.

1. The purpose of this resolution is to regulate the application of permanent financial control, in accordance with Articles 157 to 161 of Law 47/2003 of 26 November, General Budget, as well as in the Royal Decree 2188/1995 of 28 December 1995 regulating the internal control system exercised by the General Intervention of the State Administration and Royal Decree 706/1997 of 16 May 1997 implementing the control system (i) internal control of the social security system.

2. The instructions contained in this resolution shall apply to the permanent financial control exercised over:

a) The General Administration of the State.

b) The autonomous agencies that are dependent on the General Administration of the State.

c) The managing entities and common services of Social Security.

(d) State entities governed by public law as referred to in paragraph 1 (g) of Article 2 of the General Budget Law.

(e) the business public entities referred to in Article 2 (1) (c) of the General Budget Law.

f) State agencies created under Law 28/2006, of July 18, of state agencies for the improvement of public services.

g) Mutual partners with Social Security, when they are immersed in one of the cases provided for in Article 75b of the Royal Decree of Law 1/1994 of 20 June, approving the recast text of the General Law of Social Security.

3. The provisions of this instruction shall also apply to those entities, not included in the previous paragraph, who are subject to permanent financial control pursuant to the provisions of the 11th additional provision of the General Law. Budget.

Second. Applicable rules.

1. Permanent financial control is regulated by the following rules:

(a) Law 47/2003, of 26 November, General Budget, in particular Articles 157 to 161.

(b) Royal Decree 2188/1995 of 28 December 1995 regulating the internal control system exercised by the General Intervention of the State Administration.

c) Royal Decree 706/1997 of 16 May, for which the internal control regime exercised by the General Intervention of Social Security is developed

d) The circulars, resolutions and instructions approved by the General Intervention of the State Administration. In particular, the resolutions approving the annual plans for permanent financial control.

2. The actions of permanent financial control referred to in paragraph 1 (e) of Article 159 of the General Budget Law shall be governed by their specific rules.

Third. Object and content of permanent financial control.

1. The permanent financial control of the State public sector is aimed at continuously verifying that its functioning, in the economic and financial aspect, is in line with the legal system and the general principles of good management. financial, financial, patrimonial, budgetary, accounting, organisational and procedural aspects and on the management of IT systems, in order to correct the actions that require it, to promote the improvement of economic and financial management techniques and procedures.

2. The exercise of the permanent financial control includes both the control actions which are included in the corresponding plan and the actions attributed to the delegated, regional and territorial interventions to which the refers to Article 159 (1) (e) of the General Budget Law, inter alia, to the reports to the regulatory bases for the award of grants, as referred to in Article 17 (1) of Law 38/2003 of 17 November, General of Grants; activities related to attendance at tables and meetings In the case of the Law on Public Sector Contracts, which is provided for in Royal Decree 3/2011, of 14 November, approving the consolidated text of the Law on Public Sector Contracts, Compulsory Expropriation and the reports on credit modifications referred to in Article 63 of the General Budget Law.

In these cases, the work carried out in the exercise of competence attributed to delegated, regional and territorial interventions will be the basis for drawing up both the ad hoc reports to be issued on the basis of their regulatory rules, such as reports of permanent financial control, in which the actions taken are envisaged with a comprehensive approach.

Fourth. Competent bodies.

1. Permanent financial control shall be exercised in a continuous manner by the interventions delegated to the ministries, agencies and entities referred to in the provision 1. of this resolution, in accordance with the provisions of the General Law Budget and other implementing rules.

For the purposes of this resolution, the interventions delegated to the management centers General Secretariat of the Treasury and Financial Policy and Directorate General of Personnel and Public Pensions Costs will perform the functions that are foreseen for interventions delegated to public bodies.

2. Where the activities subject to permanent financial control have been carried out by the peripheral services of the abovementioned ministries, bodies and entities, the permanent financial control shall be carried out by means of regional and local authorities to be designated for the purpose in the annual plan for permanent financial control.

3. It is up to the financial controllers in the ministries, agencies and entities to coordinate the actions of permanent financial control carried out by regional and territorial controllers in relation to the peripheral services. of those. In particular, this coordination function shall comprise the following actions:

(a) Provide and transmit to regional and territorial controllers the information and instructions deemed appropriate for the performance of the permanent financial control actions.

(b) Coordinate and assess, prior to their referral to the National Audit Office, proposals for the inclusion or modification of controls in the annual plan of permanent financial control carried out by regional auditors and territorial in relation to the peripheral services.

c) Receive the reports and memoranda drawn up by regional and territorial auditors on the peripheral services of the respective ministry, body or entity, and incorporate, where appropriate, the outcome of their work in the permanent financial control reports issued by the delegated controller.

d) To provide regional and territorial interventions, at least on an annual basis, aggregated information on the results of the permanent financial control carried out in the peripheral services.

4. It is up to the regional interventors to coordinate the actions of permanent financial control assigned to the territorial interventors of their field under the conditions laid down by the National Audit Office and the delegated interventions. In particular, this function will comprise the following actions:

a) Coordinate proposals for control actions on the peripheral services to be included in the annual plans for permanent financial control.

b) Propose the corresponding delegated intervention to the corresponding delegated intervention that is assigned to one of the territorial interventions of its scope the actions subjected to permanent financial control that have been carried out by organs with regional competence and have initially been allocated to regional intervention.

c) Track the implementation of the annual plan for permanent financial control allocated to territorial interventions in its field.

d) Coordinate the content of the permanent financial control reports to be issued on the same control action by several territorial interventions of their scope.

5. Where the National Audit Office coordinates the permanent financial control to be carried out in a set of entities belonging to the same sector, the coordination functions shall be carried out in a similar manner to that specified in paragraph 1. 3 above for the delegated controllers.

6. The National Audit Office is responsible for the coordination, planning, global programming and quality control of the actions of permanent financial control carried out by the different units of the General Intervention.

Quality control actions can be carried out directly by the National Audit Office or assigned to the interventions delegated to ministries, with respect to the interventions delegated to agencies and entities attached to or dependent on the ministry, and regional interventions, with respect to territorial interventions in their field.

Section 2 of the annual permanent financial control plan

Fifth. Development, approval and publicity of the annual permanent financial control plan.

1. For the preparation of the plan for the permanent financial control of each financial year, the National Audit Office will request the financial controllers in ministries, agencies and entities to submit the proposal for the financial year. control actions to include, on the basis of a risk analysis consistent with the objectives to be achieved, the priorities established for each exercise and the means available.

2. The National Audit Office will determine the methodology to be used to select the actions to be included and the models, deadlines and procedures for referral of the proposals.

3. The annual plan of permanent financial control actions shall be approved by Resolution of the General Intervention of the State Administration, on a proposal from the Director of the National Audit Office, the General Financial Controller and the Financial Controller General, and shall include as an annex the control actions to be carried out for each intervention delegated to ministries, management centres, bodies and entities, including, where appropriate, the control actions to be carried out (i) to carry out regional and regional operations in respect of the management carried out by the peripheral services and the scope of the work to be performed.

4. The annual plan of permanent financial control, once approved, will be transmitted by the General Intervention of the State Administration, the Court of Auditors, the Minister of Finance and Public Administrations, to the Secretary of State of Budgets and Expenditure and the holders of the ministerial departments in the area corresponding to the scope of their respective competences.

5. The General Intervention of the State Administration shall publish on the portal of the budgetary administration the Resolution approving the annual plan of actions for permanent financial control, provided that its publication does not cause injury. for the control functions. The same information will be published in the Transparency Portal in the terms set out in the rules that apply.

Sixth. Modification of the annual plan for permanent financial control.

The annual approved permanent financial control plan may be modified in the terms set out in the resolution that approves it, in the following circumstances:

a) As a result of the execution of specific controls by application or legal mandate.

(b) When changes occur in the organic structure of the ministries, agencies or entities under control.

c) To avoid repetition of works with similar scope performed by other public control bodies or institutions.

d) By insufficient means or other duly weighted reasons.

Seventh. Programming and monitoring of the annual permanent financial control plan.

Once the permanent financial control plan has been approved for each financial year, the interventors in ministries, agencies and entities, and regional and territorial interventors will carry out the programming of the control measures to be carried out throughout the financial year to which the plan is concerned and must keep up to date the situation of the control work assigned to them in order to monitor the execution status of the plan.

Section 3. The exercise of permanent financial control

Eighth. Implementation of the permanent financial control actions.

1. The delegated, regional and territorial controllers shall plan and direct the development of the permanent financial control actions assigned to them and appoint the members of the control team. Where they do not personally assume the tasks of the planning, management and final supervision of all or any of the control actions, they shall propose, in a reasoned manner to the National Audit Office, the appointment of a control director.

2. The permanent financial control work shall be carried out on a continuous basis, however, the delegated, regional and territorial auditors shall communicate to the managing body the initiation of any control actions required by them. collaboration.

3. The financial controller in ministries, agencies and entities with peripheral services shall forward to regional and territorial auditors who have actions provided for in the relevant plan, at least three times in advance. months to the date of issue of the reports or memoranda, the instructions or guides necessary for the proper execution and homogenization of the work to be carried out.

In the same period, the National Audit Office must send the necessary instructions or guides to carry out the control actions when coordinating the actions to be performed in a set of entities.

4. The verifications necessary for the development of the permanent financial control work shall be carried out in a systematic manner and through the application of procedures for the analysis of the operations or actions selected for this purpose. allow sufficient, relevant and valid evidence to be obtained.

Where such verifications are carried out in accordance with audit procedures, they shall, in the absence of a specific rule, be subject to the provisions of the public sector audit standards.

5. The actions to be carried out may include, inter alia:

(a) The examination of accounting records, accounts, financial statements or monitoring states drawn up by the managing body.

b) The examination of individual and individual operations.

c) The verification of partial and concrete aspects of a set of events.

d) The material verification of the effective and compliant performance of works, services, supplies and expenses.

e) The analysis of management systems and procedures.

f) The review of economic and financial management computer systems.

(g) Other checks to take into account the special characteristics of the activities carried out by the ministries, management centres, bodies and entities subject to control and the objectives to be pursued.

6. The actions shall be documented and archived in accordance with the rules of audit and the instructions on the organisation of the working papers and the financial control actions dictated by the General Intervention of the State administration.

Ninth. Obtaining information, documentation and technical advice in the actions of permanent financial control.

1. In the exercise of the functions of permanent financial control, it is necessary to examine how many records, documentation and information are accurate for the purposes of the control actions, as well as to consult the information contained in the systems management computing that is relevant.

2. For these purposes, the managing bodies, in accordance with the duty of cooperation referred to in Article 145 (2) of the General Budget Law, shall provide information of an economic nature or of other nature, which is relevant to the performance of the control actions. The delegated, regional and territorial controllers may request such information in a singular manner or by establishing the periodicity and procedure for their referral.

In particular, reports issued by external control bodies, service inspections and other control bodies may be requested.

3. The delegated, regional and territorial controllers may request information of relevance for the control actions to any private natural or legal person as well as to any public sector entity other than the subject to its control, in accordance with the provisions of Article 145 (3) of the General Budget Law, proceeding under the following rules:

(a) When the request is made to private persons it shall be made in writing and shall be granted a period of not less than ten working days to provide the requested information. Where the requests are subject to normalisation, the models should be used for the purpose of establishing the General Intervention of the State Administration.

b) Requests for information or documentation in the field of the public sector shall be made, as deemed more appropriate in each case, to the management body or to the person responsible for the service concerned, through the usual means of communication between public sector bodies.

4. The delegated financial controller may request the National Audit Office to appoint advisers or experts among officials who have not been involved in the management under control or the recruitment of specialised firms for the purpose of performance of advisory or expert actions.

The requests must be accompanied by a detailed description of the work to be carried out, the objectives to be achieved with the implementation of the expertise and a reasoned presentation of the impossibility of obtaining adequate and sufficient evidence by other alternative means.

The requests that regional and territorial auditors can make should be addressed to the relevant delegate, who will forward them to the National Audit Office, accompanied by their opinion on the provenance of the request made.

When the request for advice is intended to verify the functioning or security of the IT systems of the ministry, body or controlled entity, the National Audit Office shall inform the The General Intervention of the State Administration's budgetary information services to evaluate and, where appropriate, schedule the collaboration required to be carried out through a specific unit dedicated to this function.

10th. Queries.

When the delegated financial controller considers that the formulation of a consultation, related to the exercise of the permanent financial control, is necessary, the Director of the National Audit Office shall be directed to decide on the the drawing up of the relevant report or its transfer to the competent body. The consultations deemed necessary by the regional and territorial auditors shall be addressed to the financial controller delegated to the relevant central services, who shall, if appropriate, forward them to the Directorate-General.

The National Audit Office or the relevant delegated intervention shall ensure adequate dissemination, to all control bodies that may be affected, of the responses or reports derived from the consultations. referred to in the preceding paragraph.

11th. Permanent financial control measures.

Where a delegated financial controller considers it appropriate that another delegated financial controller be entrusted with carrying out actions, checks or verifications, he shall request the Director of the National Audit Office to formalise a control charge, by means of a reasoned proposal in which the tests to be carried out, the form of communication of the results and the date of their issue shall be recorded.

They do not have the consideration of control procedures for the actions that a delegated controller proposes to be carried out by the regional or territorial controller in the corresponding peripheral services.

Control arrangements will not necessarily result in modifications to the annual plan, although in the case of approval, the allocation of controls of the delegated intervention that will be carried out will be modified.

Section 4. Of Permanent Financial Control Reports

12th. Permanent financial control reports.

1. The outcome of the actions for permanent financial control shall be documented in written reports, which shall clearly, objectively and carefully set out the facts, the conclusions obtained and, where appropriate, the recommendations on the actions under control. In addition, the deficiencies to be remedied shall be indicated by immediate corrective action, and their performance shall be verified at the following control actions.

2. The structure and content of the permanent financial control reports shall be in accordance with the relevant technical standard.

13th. Processing of permanent financial control reports.

1. The delegated, regional or territorial financial controller shall issue the report on a provisional basis and forward it to the head of the managing body, together with a reference to the effect of the report indicating that the A period of 15 working days may be made by the arguments which it considers appropriate. The provisional reports shall contain in each of their pages a mark indicating their provisional status.

If it is considered appropriate, in the light of the facts highlighted in the report, in the reference document, it will be indicated that the managing body must communicate the measures taken and the timetable envisaged for the deficiencies revealed.

2. Where there has been a change in ownership of the controlled body, its current holder may collect and refer to the control body, accompanying the claims, any considerations which may be made by the former holder of the management.

For these purposes, the delegate, regional or territorial controller, when he is aware that such change of ownership has occurred, shall include in the reference to the provisional report the express reference to the possibility which has been referred to in the preceding paragraph.

3. Prior to the issuance of the interim report, the managing body may be transferred to the most significant results of the audit carried out, where the delegated, regional or territorial controller considers it appropriate. due to the special nature, significance or complexity of the content of the report.

4. On the basis of the interim report, and in the case of allegations received from the managing body, the final report shall be issued, the claims referred by the managing bodies shall not be annexed to the report but shall remain duly filed together with the other supporting documentation of the control performed and its contents shall be evaluated to act as referred to in the following paragraphs.

5. Where the content and importance of the claims are derived from the need to amend the interim report, the affected aspects should be deleted or replaced, after obtaining the evidence supporting the change of position in the report. final.

6. Where, in the opinion of the auditor, the information and documentation provided in the submissions are not to be made in the light of the interim report, the dissenting opinion of the managing bodies shall be recorded in the final report, where appropriate, by transmitting the content of the claim concerned, and the reasons why the acting financial controller does not accept or disagree with the arguments, provided that arguments are contained in the report's findings.

7. If no allegations have been received within the time limit set for this purpose, the final report shall be issued indicating this.

8. If the claims are received late, but before the final report is issued, the delegated, regional or territorial financial controller shall assess its relevance and act in accordance with paragraphs 4, 5 and 6. above.

In the event that allegations are received after the release of the final report, you will proceed to your file. Exceptionally, a new final report may be issued, indicating that this circumstance in the introductory paragraph, if it had been received prior to the release of the final report, would have resulted in substantial changes in the its content.

9. Permanent, provisional and permanent financial control reports shall be signed by the delegates, regional or local, and, where appropriate, by the director of the control. The final reports shall be signed on all pages unless they have been signed electronically.

In the event of a discrepancy of criteria between the delegated, regional or territorial financial controller and the director of the control, the controller shall not sign the report and shall state in writing the reasons for which he disagrees with the content. The delegated, regional or territorial controllers shall issue the report with their sole signature and shall also transfer the said letter to the Director of the National Audit Office.

10. The final report shall be forwarded by the delegated, regional or territorial financial controller to the direct manager of the controlled activity and, once referred, shall be made available to the National Audit Office in accordance with the procedure laid down in that report. The regional or territorial controllers shall make available to the relevant financial controller permanent financial control reports issued in respect of the peripheral services.

Where the direct manager of the controlled activity is hierarchically dependent on a higher body, other than the minister, the final financial control report may be sent to him for the knowledge and adoption of the measures and recommendations to be proposed in the report.

In cases where it is deemed necessary, by the nature of the work or its findings, the delegated financial controller shall propose to the National Audit Office that the final report be referred to the Minister in whose field the body, body or entity concerned, and the Minister of Finance and Public Administration.

Fourteenth. Memoranda of permanent financial control of peripheral services.

1. The results of the control measures carried out by the regional and territorial auditors may be documented in the form of a memorandum where, depending on the particular control work concerned and the nature of the management of the body. peripheral, the delegated controller so determines.

2. In general terms, the memoranda shall contain the results of the work carried out and shall be adjusted to the instructions provided by the delegated financial controller.

3. Prior to its issuance, a draft of the memorandum will be sent to the controlled manager for the purposes of contrasting the veracity of the facts and, if necessary, correcting material errors.

4. The memoranda shall be made available to the delegates and shall be transferred to the controlled body for their knowledge.

15th. Annual global reports.

1. In the course of the first quarter of the year following the control plan, the financial controller (s) in the ministries, agencies and entities in order to provide a comprehensive management assessment shall draw up a report. comprehensive of the most relevant results of the ongoing financial control actions carried out in implementation of the corresponding annual plan.

2. The content of the report shall include those aspects which are significant for its quantitative or qualitative relevance, for its reiteration, for its novelty, or for any other circumstance which the delegated financial controller considers appropriate and shall be based on the reports which have been sent to the direct managers of the controlled activity during the financial year. It shall also include the aspects arising from the actions and results of the monitoring of the material checks on investment referred to in the fourth paragraph of the twenty-third provision of the resolution of 14 July 2015, of the General Intervention of the State Administration, on the development of the intervention function in the field of the material verification of the investment.

3. Where, in any of the aspects relating to the overall report, the management body in its claims maintains views contrary to that of the delegated financial controller, which shall be deemed to be known to the addressees of the overall report, it shall be reference to this circumstance and the arguments of the intervention will be explained in order to confirm their opinion, but in no case will any allegations be accompanied to the overall report.

4. Where, in the annual global report, situations requiring the drawing up of an action plan by the relevant ministerial department are made, in accordance with the provisions of Article 161 of the General Law, Budget shall be acted upon in accordance with the provisions of Section 5. of this resolution.

5. The overall reports drawn up by the delegates shall be made available to the National Audit Office by 31 March of each year.

6. Before 30 April of each year, the Financial Controller of the State Administration shall send to each Minister the report on the ministry and those of the bodies and entities which are dependent or attached to financial control. permanent. In addition, before that date, it shall forward all the global reports to the Minister for Finance and Public Administrations and to the Secretary of State for Budgets and Expenditure.

sixteenth. Other permanent financial control reports.

1. Where the annual plan for permanent financial control includes control actions under the provisions of Article 82 of Royal Decree 887/2006 of 21 July establishing the Regulation of the General Law on Subsidies, the circumstances referred to in paragraph 3 of that Article shall be detailed in the relevant permanent financial control report and a separate report to the body shall be issued after it has been lifted. grant of the grant in which the differences reported between the supporting accounts shall be recorded submitted and the accounting records or supporting documents certifying them.

2. Where the financial controller delegated to a body or entity subject to permanent financial control carries out the audit of the accounts of the said body or entity and in its development, breaches of the law, defects of the (a) significant management or weaknesses of internal control which, due to its characteristics, do not have a place in the audit report, shall include such circumstances in a permanent financial control report, in accordance with the points to the technical standard on additional reporting to the audit of accounts.

Section 5 of the proposals and follow-up of corrective measures and assessment of the action plans

seventeenth. Proposal and follow-up of corrective measures.

1. Permanent financial control reports to be issued by delegated, regional and territorial interventions shall clearly reflect the weaknesses, weaknesses, errors and non-compliances that have been identified in the work carried out, and the need to take corrective action to address the deficiencies identified and to repair or prevent damage to the public finances or to the managing body.

The controlled entity shall also be instructed to inform the control body of the corrective measures it intends to take, the time schedule to address the deficiencies identified or the actions taken. made to repair or prevent damage to the public finances or to the controlled entity

2. Delegated, regional and territorial interventions shall establish the necessary mechanisms to enable the monitoring of weaknesses, deficiencies, errors and failures to be identified in the final reports, as well as of the actions taken by the managing body to correct them.

3. As a result of the follow-up of the corrective measures, as long as the situation is not corrected, it should be included in the following reports to be issued on the area or management procedure in which the deficiencies have been revealed.

4. The weaknesses, weaknesses, errors and failures identified in the final permanent financial control reports which relate to aspects of particular relevance in the activity of the body or entity under control or have serious negative effects which have to be corrected by specific actions, and are not foreseeable to be corrected at a reasonable time by the managing bodies, shall be reflected in the annual global report for the purpose of the ministerial department to draw up the corresponding action plan to which it refers Article 161 of the General Budget Law.

5. For the purposes of this provision, the National Audit Office shall provide instructions for the development of the procedure to be followed by the control bodies, in which the relevant facts shall be included. to recommend to the managing bodies the immediate adoption of corrective measures.

Eighteenth. Assessment of the action plans.

The action plans drawn up by the ministerial departments should be valued by the delegated interventions responsible for the issuance of the global permanent financial control reports to which the action plan.

Section 6. of the actions to be taken when facts are known that may constitute administrative infraction, or give rise to accounting or criminal responsibilities, or referrals of information to other bodies, public entities or administrations

Nineteenth. Facts which may constitute administrative infringement or give rise to accounting or criminal liability.

1. Where, in the exercise of the permanent financial control, the delegated financial controller understands that the acts accredited may give rise to the requirement for administrative, financial or accounting responsibilities, or penalties, he shall forward his actions, together with a copy of the documents containing the evidence obtained, to the following bodies:

(a) To the National Audit Office, in the event that the accredited facts may be a criminal offence, who shall, where appropriate, make their referral to the competent body.

b) To the Office of Conflict of Interest, in the case of possible violations in the field of economic and budgetary management of those provided for in Article 28 of Law 19/2013, of 9 December, of transparency, access to the public information and good governance.

(c) to the Court of Auditors, in the case of a financial or accounting liability provided for in Article 177.1.a) of Law 47/2003, of 26 November, General Budget, and to the Secretariat of the Ministry of Finance and Public authorities where one of the cases referred to in paragraphs (b) to (f) of Article 177.1 of the said Act or the Deputy Secretary of the Ministry of Employment and Social Security is present in the case of responsibilities relating to the entities that make up the Social Security system.

(d) to the Secretariat of the Department concerned and, where appropriate, to the competent bodies of the public bodies and public sector entities which are the subject of control in the case of administrative offences; different from the above.

2. If the facts referred to in the previous paragraph are detected by the regional or territorial auditors in the exercise of permanent financial control measures in the peripheral services of the controlled body or entity, the transfer of the actions to the relevant delegated financial controller, who shall make the referral to the competent bodies.

3. The transfer of facts detected in the exercise of the permanent financial control to the bodies referred to in the first paragraph of this instruction shall be carried out in accordance with the model written in Annex II, incorporating those parts of the permanent report of permanent financial control where they are collected at least.

a) The alleged violations, with description of the facts found.

b) The alleged perpetrators, in the event that sufficient information is available for identification.

(c) Where accounting liability could be derived from the actual assumptions, the quantification or estimation of the damage caused, where possible.

(d) The actions taken by the managing body in relation to alleged infringements.

In addition, the statement of the claims of the managing body shall be incorporated in that letter in so far as it relates to possible administrative, accounting or criminal liability.

However, in cases where the delegated financial controller appreciates that there may be evidence of a crime, the immediate communication, without prior submission of the report, shall be assessed on the basis of the concurrent circumstances. on the basis of allegations, to the National Audit Office.

4. In the event of the requirement for the liability or accounting of assets governed by Articles 176 et seq. of Law 47/2003 of 26 November, General Budget, with the criminal liability or the commission of infringements in the economic and budgetary management matters referred to in Article 28 of Law 19/2013 of 9 December, of transparency, access to public information and good governance, or any other administrative infringement, the regional financial controller or Action shall be forwarded by the acting territorial authority to all the relevant bodies for their knowledge, in accordance with the provisions of the first paragraph of this instruction, referring to the trade in remission or in the transfer to this circumstance.

5. For the purposes of the exercise of the function of coordination and monitoring of the actions of permanent financial control which are responsible for it, the National Audit Office shall be sent copies of all referrals made directly by the (a) delegates to the competent bodies pursuant to the provisions of the preceding paragraphs.

Twenty-one. Information to other bodies, entities or public administrations.

1. Where the delegated financial controller understands that the facts accredited in the exercise of the permanent financial control may be relevant to other State, regional or local public administrations in the field of their respective powers, or for its dependent public bodies, with due weight of the duties of confidentiality and secrecy provided for in Article 145.1 of Law 47/2003, of 26 November, General Budget, shall give effect to the knowledge of the competent bodies of the facts accredited, by means of the reference of a document in the which shall indicate at least the accredited facts, the authors and, where appropriate, any non-compliance with state, regional or local law.

2. If the facts referred to in the previous paragraph are detected by the regional or territorial auditors in the exercise of permanent financial control measures in the peripheral services of the controlled body or entity, the transfer of the actions to the relevant delegated financial controller, who shall make the referral to the competent bodies.

3. Communications carried out in accordance with the provisions of paragraph 1 above shall be transferred to the National Audit Office for their knowledge.

Additional disposition first. Adaptation of the content of the resolution.

The General Intervention of the Defense and the General Intervention of Social Security, for the implementation and adaptation of this resolution in its field, will dictate the Instructions that contemplate its particularities.

Additional provision second. Development instructions.

The National Audit Office will dictate the instructions it deems necessary to develop the provisions of this resolution.

Transitional disposition.

Until the technical standard on permanent financial control reports referred to in paragraph 2 of instruction 12 is approved, the provisions of Annex I shall apply.

Repeal provision.

Circular 1/2009 of 16 September, of the General Intervention of the State Administration, on permanent financial control is hereby repealed. ("BOE" of 2 October 2009).

As of the entry into force of this resolution, the provisions of Circular 1/1999 of March 26, of the General Intervention of the State Administration, of control, will not apply to permanent financial control. financial.

Single end disposition. Entry into force.

This resolution shall enter into force on 1 October 2015.

Madrid July 30, 2015.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.

ANNEX I

Structure and content of permanent financial control reports

In accordance with the provisions of Article 12 of this resolution, the results of permanent financial control actions shall be documented in written reports, the content and structure of which shall be determined by means of a technical standard. As long as the above technical standard is not approved, the permanent financial control reports shall conform to the following model:

I. Executive opinion

1. Introduction:

i. The delegated, regional or territorial intervention issuing the report and the plan for which the control has been carried out shall be indicated.

ii. The final reports shall contain a reference to the dispatch of the interim report and to the implementation or not of allegations.

2. General considerations. -A brief reference will be made to the characteristics of the activity that is under control.

3. Objectives and scope.-The objectives of the control and the aspects and period of the management which are the subject of analysis shall be indicated in a succinct manner. Where the verification of elements of legality and compliance is included within the objectives of the control, their scope shall be precisely defined.

4. Overall assessment.-A comprehensive assessment of the results of the control actions shall be expressed in a clear and succinct description of the key issues on which it is based.

The scope of the events collected in the overall assessment shall be consistent with the objective and scope of the preceding paragraph.

The issuance of a comprehensive assessment may be refused where there are limitations to the relevant scope which prevent the application of control and audit standards or procedures which, in the opinion of the delegated, regional or

territorial integrity of the territory of the territory of the country

5. Conclusions and recommendations:

i. The most significant aspects of the results obtained in the control performed, assessing their quantitative or qualitative relevance as well as the effects that could be derived.

ii. Any measures to be taken to correct the weaknesses and defects revealed and if appropriate will be proposed to the managing body to take action to recover amounts unduly paid or to be recovered. justified.

iii. The information to be included in this section should be the information necessary to enable the recipients of the report to have adequate and sufficient knowledge of the results obtained.

II. Job Results

i. The results of the control shall be indicated, reflecting the facts found as a result of the work done.

ii. The limitations to the scope that have been produced and their importance for the fulfillment of the objectives of the control will be exposed.

iii. Where necessary, a heading shall be opened for each of the actions under control, indicating those circumstances, weaknesses, deficiencies or non-compliances which have been revealed in the verification, by providing the necessary data or information to adequately assess its quantitative or qualitative importance.

iv. The necessary correspondence must be monitored between the definition of the objective and scope of the control work and each of the aspects of the management detailed in this section.

v. For each performance, the monitoring of those measures that the manager has decided to take as a consequence of the conclusions and recommendations that on that same performance would have been formulated in previous actions must be carried out. permanent financial control reports or action plans.

vi. The final reports shall refer to the arguments of the audited body which disagree with the content of the results obtained and, where appropriate, to the reasons why the control body considers that it should not amend the content of the report.

ANNEX II

Model of referral of actions to the target bodies provided for in provision 19

Written transfer of actions pursuant to Article 4.2 of Royal Decree 2188/1995 of 28 December 1995 for the development of the control regime exercised by the General Intervention of the State Administration

(Parra-type: liability class)

(Criminal liability)

In the exercise of the actions of permanent financial control that the Delegate/Regional/Territorial Intervention in ...... has carried out in (entity) have been revealed facts accredited that can be constitutive of a crime in accordance with the provisions of the Organic Law 10/1995 of 23 November of the Penal Code.

In particular, it is considered that the criminal offence has been established in the article (...) of the aforementioned standard, which has ...

(Infrastructures in the field of economic and budgetary management)

Accredited facts have been revealed which may constitute a very serious administrative infringement in accordance with the system of penalties in the field of economic and budgetary management laid down in Article 28 of Law 19/2013, of December 9, of transparency, access to public information and good governance.

In particular, it is considered that the infringement of Article 28 (...) of the aforementioned standard has occurred, which has ...

(Property or accounting liability)

In the exercise of the actions of permanent financial control that the Delegate/Regional/Territorial Intervention in ...... has carried out in (entity) have been revealed facts accredited that can be constitutive of the liability or accounting liability in accordance with Articles 176 and 177 of Law 47/2003 of 26 November of 26 November, General Budget.

In particular, it is considered that the infringement as defined in Article 177.1 (...) of the above standard has occurred, which provides for ...

(Other administrative violations)

In the exercise of the actions of permanent financial control that the Delegate/Regional/Territorial Intervention in ...... has carried out in (entity) have been revealed facts accredited that can be constitutive of administrative infringement in accordance with the provisions of (regulatory rules).

In particular, it is considered that the violation has been established in the article (...) of the aforementioned standard, which has ...

(Parra-Type: Violations Description)

The fundamental characteristics of the actions that are put in your knowledge are shown in the following table:

Plan
Ente/controlled organ
Denomination
Quantification of responsibility
Other relevant elements

The following circumstances have been found in the above mentioned action (if any, only the parts of the control report referring to the infringement will be attached):

(Extract from the report where the constitutive facts of the violation are highlighted; if necessary, you could distinguish between the different parts of the report)

"(....)"

The permanent financial control report was sent to the managing body for the purposes of claims for a period of 15 working days, having received the same (or not received), the text of which is reproduced in the concerning possible infringements.

"(...)"

The following documents are also attached to the present document, in which the evidence obtained is composed.

1.

2.

3.

What is communicated in compliance with the provisions of Article 4.2 of Royal Decree 2188/1995 of 28 December 1995, for which the internal control regime exercised by the General Intervention of the Administration is carried out of the State, and for appropriate purposes.

Signature: The Delegate Controller.