Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8938
Law 47/2003, of 26 November, General budget represented, within the framework of the Organization of the financial and economic activity of the State public sector, a notable change in relation to the structures and procedures that traditionally the performances of internal control carried out by the General intervention of the administration of the State had been inserted. Not in vain, the title VI of the General budget law contains a systematic and global regulation of the control function, on the basis of three different modality of exercise independent settings: the function interventora, permanent financial control and public auditing.
Obviously, therefore, that while the fundamentals of control activity does not undergo substantial changes, it is necessary to distinguish, exposed division light, techniques, procedures and rules of action which should prevail in each variant of the exercise of the function of control. In this sense, the permanent financial control mode presents certain legislative developments which make it essential to update its internal regulations, in order to optimize your exercise, both in the planning phase and in the stages of implementation and follow-up. In fact, in the new General Budget Bill expands the regulatory framework of the financial control taking into account that the previous law only regulated its scope, while the new law establishes its definition, its content, the legal regime of reports and their submission to an annual plan of permanent financial control.
The entry into force of the General budgetary law, regulatory evolution of internal control and the organizational changes in the public sector that had occurred in recent years advised the publication of Circular 1/2009 of 16 September on the General intervention of the administration of the State, on permanent financial control, that gave this form of control of a specific procedural framework.
With the publication of this resolution, derivative changes, are essentially incorporated publication of law 19/2013, December 9, transparency, access to public information and good governance, in what refers to the advertising plans of financial control and permanent policy changes made by the Act 36/2014, on December 26 from the State budget by 2015, in the Law 47/2003, of 26 November, General budget, regarding the preparation of action plans, and of those carried out by Royal Decree 109/2015 on 20 February in the Real Decree 2188 / 1995 of 28 December, which regulates the regime of internal control exercised by the General State administration intervention which is a major change in the procedure of transfer by the acting administrator of those accredited or proven facts in the exercise of its functions that might be likely to constitute an administrative infringement or result in the requirement of accounting or criminal liability.
In addition, other modifications to adapt the exercise of permanent financial control to the current needs, among which stands out the modification of the structure and content of the reports of permanent financial control have been introduced.
For all of the above, the following are available: section 1 General provisions first. Scope of application.
1. the present decision is to regulate the implementation of permanent financial control, in accordance with the provisions of articles 157 to 161 of the Law 47/2003, of 26 November, General budget, as well as in the Real Decree 2188 / 1995 of 28 December, which regulates the regime of internal control exercised by the General intervention of the administration of the State and in the Royal Decree 706/1997 , 16 may, which develops internal control exercised by the General intervention of the Social security regime.
2 the instructions contained in the present resolution shall apply to permanent financial control that is exercised over: to) the General State administration.
(b) dependent on the General Administration of the State autonomous bodies.
(c) the management entities and common services of the Social Security.
d) State public law entities referred to in paragraph g) of paragraph 1 of article 2 of the General budget law.
e) the public business entities referred to in paragraph c) of paragraph 1 of article 2 of the General budget law.
(f) State agencies created under cover of law 28/2006, of July 18, State Agency for the improvement of public services.
(g) the mutual collaborators with Social security when they are immersed in one of the cases referred to in article 75 ter of Royal Legislative Decree 1/1994 of 20 June, which approves the revised text of the Act General of the Security Social.
3 provisions of this instruction shall also apply to those entities, not included in the previous section, which are subject to permanent financial control under the eleventh additional provision of the General Law on budgetary provisions.
The second. Applicable regulations.
1 permanent financial control is governed by the following rules: to) Law 47/2003, of 26 November, General budget, in particular by articles 157 to 161.
b) the Royal Decree 2188 / 1995 of 28 December, which regulates the regime of internal control exercised by the General intervention of the administration of the State.
(c) the Royal Decree 706/1997, of 16 may, which develops the internal control exercised by the General intervention of the Social security scheme d) circulars, resolutions and instructions adopted by the General intervention of the administration of the State. In particular, the resolutions by which approve the annual plans of permanent financial control.
(2 performances of permanent financial control referred to in paragraph e) of paragraph 1 of article 159 of the General budget law will be governed by its specific regulations.
Third. Object and content of permanent financial control.
1. the permanent financial control of the State public sector aims to check continuously that its performance in the economic and financial aspect, conforms to the legal system and the General principles of sound financial management, as well as make recommendations on aspects economic, financial, patrimonial, budgetary, accounting, organizational and procedural and management computer systems, to correct actions that require it in order to promote the improvement of techniques and procedures for financial management.
(2. the exercise of permanent financial control includes both the actions of control annually included in its plan and actions attributed to the delegates, regional and territorial interventions referred to in paragraph e) (1) Article 159 of the General budgetary law, among others, reports to the regulatory bases of the grant-making regulated in paragraph 1 of article 17 of law 38/2003 of 17 November, General subsidies; activities relating to assistance to tables and boards of contract provided for in Royal Decree 3/2011, of 14 November, which approves the revised text of the Public Sector Contracts Act, those derived from belonging to jurors provincial expropriation, provided for in the law on compulsory expropriation and reports relating to modifications of credit to that referred to in article 63 of the General budget law.
In these cases, the work carried out in the exercise of the competence attributed to the delegates, regional and territorial interventions will be the basis for both develop specific reports to be issued according to its regulations, as permanent financial control reports that contemplating with a global focus carried out actions.
-Fourth. Competent bodies.
1. the financial control shall be exercised in a continuous way by interventions in the ministries, agencies and entities mentioned in provision 1 of this resolution, in accordance with the provisions in the General Budget Bill and the other implementing rules.
For the purposes of the present resolution interventions delegated the management centres General Directorate of the Treasury and financial policy and General direction of costs of staff and public pensions will exert the functions that are foreseen for interventions in public bodies.
2. when subjected to permanent financial control actions have been made by the peripheral services of the aforementioned ministries, agencies and entities, permanent financial control will be held by the regional and territorial interventions that are designated for this purpose in the annual plan of permanent financial control.
3 corresponds to delegates in the ministries, agencies and entities Auditors coordination of the actions of permanent financial control carrying out regional and territorial Auditors in respect of those peripheral services. In particular, this coordination role will include the following actions:
(a) provide and transmit to regional and territorial Auditors information and instructions that are considered appropriate for the accomplishment of the actions of permanent financial control.
(b) to coordinate and evaluate, prior to its referral to the National Audit Office, proposals for inclusion or modification of controls in the annual plan of permanent financial control carried out regional and territorial Auditors in respect of peripheral services.
(c) receive reports and memoranda prepared by regional and territorial Auditors on peripheral services of the respective Ministry, agency or entity, and incorporate, where appropriate, the result of his work in reports of permanent financial control issued by the delegated controller.
(d) to provide regional and territorial interventions at least with annual periodicity, aggregate information about the results of the permanent financial control carried out in peripheral services.
4 corresponds to the regional Auditors coordination of the actions of permanent financial control assigned to territorial Auditors of its scope in the conditions that establish the National Audit Office and delegated interventions in this regard. En_particular, this function will include the following actions: to) coordinate the proposed measures of control over peripheral services to be included in the annual plans of permanent financial control.
b) accordingly propose to associate corresponding intervention which is assigned to one of the territorial interventions of its scope actions subject to permanent financial controls that have been made by bodies with regional competition and initially assigned to the regional intervention.
(c) to monitor the implementation of the annual plan of permanent financial control assigned to territorial interventions by its area.
(d) coordinate the content of permanent financial control reports issued on a same control performance for several territorial interventions of its scope.
5 when it is that national audit office who coordinate the permanent financial control to perform a set of entities belonging to the same sector, coordination functions will be similar to the one mentioned in paragraph 3 above to the Executive Auditors.
6 corresponds to the National Audit Office coordination, planning, global programming and the 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 interventions in ministries, with respect to interventions delegated organizations and entities related or dependent of the Ministry, and to regional interventions with regard to territorial interventions by its area.
Section 2 of the annual plan of financial control standing fifth. Preparation, approval and advertising of the annual plan of permanent financial control.
1. for the preparation of the plan of actions of permanent financial control of each fiscal year, the National Audit Office asked to delegates in ministries, agencies and entities Auditors remission of the proposed control actions to include, on the basis of an analysis of risks, consistent with the objectives which they intend to achieve, the priorities set for each exercise and means available.
2. the National Audit Office will determine the methodology used to select actions to be included and models, deadlines and procedures for referral of the proposals.
3. the annual plan of actions for permanent financial control shall be approved by resolution of the General intervention of the administration of the State, on a proposal from the Director of the national Office of audit, the General Comptroller of the defense and the Comptroller-General of the Social Security, and will include as an annex the actions of control to be performed by each intervention delegated in ministries management centres, agencies and entities, including, where appropriate, the actions of control to be performed by regional and territorial interventions with regard to management by the peripheral services and the scope of work to be carried out.
4. the annual plan of permanent financial control, once approved, shall be sent by the General intervention of the administration of the State, the Court of Auditors, to the Minister of finance and public administration, the Secretary of State of budgets and expenditure and to the holders of the various ministerial departments in the part that corresponds to the scope of their respective competencies.
5. the General intervention of the administration of the State shall publish in the budgetary management portal resolution that approves the annual plan of actions for permanent financial control, provided that its publication would not undermine control functions. The same information will be published on the transparency Portal under the terms established in the legislation resulting from application.
6th. Modification of the annual plan of permanent financial control.
The permanent financial control approved annual plan may be amended under the terms established in the resolution approved, in the following circumstances: to) as a result of the implementation of specific controls under application or legal mandate.
(b) when changes occur in the organizational structure of ministries, agencies, or entities subject to control.
(c) to prevent the recurrence of similar scope work performed by other bodies or institutions of public control.
(d) for failure of media or other reasons properly weighted.
Seventh. Programming and monitoring of the annual plan of permanent financial control.
Once approved the permanent for each exercise financial control plan, auditors delegates in ministries, agencies and entities and the regional and territorial Comptrollers will be programming the actions of control to run throughout the year referred to in the plan and must be kept up-to-date at all times the situation of the work of control that have been assigned to them for the purposes of power to track the status of implementation of the plan.
Section 3 of the exercise of permanent financial control eighth. Implementation of the actions of permanent financial control.
1. the delegates, regional and territorial Comptrollers planned and will lead the development of the actions of permanent financial control that have assigned and shall appoint the members of the control device. When not personally assume the tasks of planning, final supervision of all or any of the control actions proposed, motivated form to the national Office of the appointment of a Director of control audit.
2 permanent financial control work will be carried out continuously, however, delegates, regional and territorial Auditors shall inform the managing body the start of control actions that require their collaboration.
3. the Auditors delegates in ministries, agencies and entities with peripheral services shall send to the regional and territorial Auditors who have planned measures in the plan, at least three months from the date of emission limit of reports or memoranda, instructions or guides necessary for the proper performance and homogenisation of labour to perform.
At the same time shall send the National Audit Office instructions or guidelines necessary to carry out the actions of control when coordinate actions to be carried out in a set of entities.
4. the necessary checks for the development of permanent financial control work will be carried out in a systematic way and through the application of analytical procedures of operations or selected performances to the effect, that allow to obtain sufficient, relevant and valid evidence.
Where such checks are carried out by applying auditing procedures, be they shall, in the absence of specific legislation, provisions of the auditing standards of the public sector.
5 actions to perform may consist, among others, in: a) the review of accounting records, accounts, financial statements or follow-up statements prepared by the managing body.
(b) examination of individualized and specific operations.
(c) the verification of concrete of a set of events and partial aspects.
(d) the material verification of the effective and compliant implementation of works, services, supplies and expenses.
(e) the analysis of the systems and management procedures.
(f) the revision of the computer systems of financial management.
(g) other checks in accordance with the special characteristics of the activities carried out by the ministries, management centres, agencies and entities subject to control and to the objectives which they pursue.
6. the activities will be documented and archived in accordance with the auditing standards and instructions on organization of the roles of work and financial control actions dictated by the General intervention of the administration of the State.
Novena. Obtaining of information, documentation, and technical advice on the actions of permanent financial control.
1. in the exercise of the functions of permanent financial control you must examine how many background, documents and information are accurate for purposes of control actions, as well as the information contained in the computer systems of management that are relevant.
2. for these purposes, management organs, in accordance with the duty of cooperation referred to in paragraph 2 of article 145 of the General budget law, must provide the information of an economic nature, or otherwise, that are relevant to the realization of the actions of control. Delegates, regional and territorial Auditors may request such information in way singular or by setting the frequency and the procedure for forwarding.
In particular, the reports issued by the organs of external control, inspection of services and other supervisory bodies may apply for.
3 delegates, regional and territorial Auditors may request information with significance for the actions of control to any private or legal person as well as any entity in the public sector different from the subject to its control, in accordance with the provisions of paragraph 3 of article 145 of the General budget law, proceeding in accordance with the following rules (: a) where the request is made to private individuals will be made in writing and shall be granted not less than ten working days to provide the requested information. When requests are likely to be normalised, use models for this purpose established the General intervention of the administration of the State.
(b) requests for information or documents within the scope of the public sector should be included as deemed most appropriate in each case, the steering mechanism or the responsible of the service concerned, through the usual means of communication between public sector bodies.
4 Executive Auditors may ask the national audit office the appointment of advisors or experts among officials not involved in the management control object or the hiring of companies specialized for carrying out actions of advisory or expert.
Requests must be accompanied by a detailed description of the work to develop the objectives expected with the completion of expertise and exposure reasoned about the impossibility of obtaining adequate evidence and enough other alternative means.
Requests that regional and territorial Auditors to carry out should be addressed to the appropriate delegate financial controller, who shall forward them to the National Audit Office accompanied by its opinion about the origin of the request made.
When the request for advice is intended to verify the functioning or the security of information systems of the Ministry, agency, or entity controlled, the National Audit Office will put you in knowledge of the computer services budgetary intervention General of the administration of the State in order to assess and, where appropriate, set the required collaboration to be carried out through a specific unit dedicated to this function.
When the Executive Auditor deems necessary the formulation of a query, related to the exercise of permanent financial control, will go to the Director of the national Office of audit who shall decide about the preparation of the report or its transfer to the competent authority. Queries that they deem necessary to carry out the regional and territorial Auditors shall be addressed to the financial controller delegated to the corresponding central services, who, where appropriate, shall send them to the above address.
The national audit office or the corresponding associate intervention will ensure adequate dissemination, to all the organs of control that could be affected, responses and reports derived from the queries raised in the preceding paragraph.
Eleventh. Parcels of permanent financial control.
When a delegate Auditor considers appropriate to the realization of performances is entrusted to another delegate financial controller, checks or checks shall require the Director of the National Audit Office to formalize an encomienda of control, proposal motivated in which should include tests to be done, the form of communication of the results and the date of their issuance.
Do not have consideration of parcels of control actions that an Executive auditor proposed so that they are carried out by the regional or territorial auditor in the peripheral services.
The encomiendas of control will not produce necessarily modifications in the annual plan, although in the case be approved is amended allocation controls associate intervention that to carry out.
Section 4 of the permanent financial control twelfth reports. Permanent financial control reports.
1. the result of the actions of permanent financial control is documented in written reports, that the proven facts, will be showcased in a clear, objective and weighted the conclusions obtained and, where appropriate, recommendations on the actions control object. Also, indicate the shortcomings which should be remedied through corrective action immediately, their realization in the following activities of control and must be verified.
2. the structure and content of the reports of permanent financial control will be adjusted to what has the appropriate technical standard.
Thirteenth. Processing of permanent financial control reports.
1. the Director, regional or territorial auditor who has developed the performance of control must issue provisional report and send it to the owner of the body Manager, accompanied by a letter of referral which will indicate that you can make allegations deemed appropriate within a period of fifteen working days. Interim reports shall contain a mark indicating its provisional status on each of their pages.
If deemed appropriate, on the basis of the facts put clear in the report, in the letter of referral indicate that the managing body shall communicate the measures adopted and the schedule to solve the shortcomings revealed.
2. when a change has occurred in the ownership of the controlled body, its current owner can collect and send to the control body, accompanying the allegations, considerations which, in his case, the previous holder of the management to carry out.
For this purpose, the controller delegate, regional or territorial, when it becomes aware that there has been this change in ownership, it will include in the letter of referral of the interim report mention expresses the possibility that reference in the preceding paragraph has been made.
3. with prior to the issuance of the interim report, may be transfer to the managing body of the most significant results jobs manifesto carried out control, when the Executive, regional or territorial auditor considered appropriate due to the special nature, importance or complexity of the content of the report.
4. on the basis of the interim report, and where appropriate allegations received from the managing body, the final report will be issued, allegations by the management bodies are not included as annex in the report, but will be properly archived along with the rest of documentation carried out control support and its content must be evaluated to act as outlined in the following sections.
5. when the content and importance of the claims arises the need to amend the interim report, must be removed or replaced affected aspects, prior obtaining of evidence that supports the change of position in the final report.
6. when in the opinion of the auditor the information and documentation provided in the allegations should not cause modifications on the above in the interim report, shall be recorded in the final report the dissenting opinion of the management organs, if transcribing the content of the corresponding allegation, and the reasons why the administrator acting does not accept or disagrees with the allegations , provided that in these arguments that refutes the conclusions of the report will contain.
7. if allegations had not received within the time specified for this purpose, will be the final report which will indicate this fact.
8 if the allegations received after the deadline, but before the issuance of the final report, the Executive, regional or territorial auditor will assess its relevance and will act in accordance with the paragraphs four, five and six previous.
In the event of allegations received after the issuance of the final report, shall be to your file. Exceptionally it may issue a new final report stating this fact in the introduction section, when you have been received before the issuance of the final report had given rise to substantial changes in its content.
9. the permanent financial control reports, interim and final, shall be signed by the delegates, regional or territorial Auditors and, where appropriate, by the director of the control. Final reports must be approved in all its pages, except that they had signed electronically.
In case of discrepancy of criteria between the Executive, regional or territorial auditor and the director of the control, it will not sign the report and manifest itself in writing the reasons why disagrees with the content. Delegates, regional or territorial Auditors issued the report with his unique signature and will also transfer the mentioned written to the Director of the National Audit Office.
10. the final report shall be sent by the Executive, regional or territorial auditor to the direct manager of the controlled activity and, once submitted, will be made available from the National Audit Office by the procedure to this point. Regional or territorial Auditors will put at the disposal of the corresponding Executive Auditor reports of permanent financial control issue regarding the peripheral services.
Where the Manager depends on direct controlled activity hierarchically superior organ, other than the Minister is may send you report final financial control, for their knowledge and adoption of measures and recommendations proposed in the report.
In the cases in which it deems necessary, due to the nature of the work or its conclusions, the administrator delegate shall propose to the National Audit Office that the final report be referred to the Minister in whose area of competence is the organ, agency or respondent, and the Minister of finance and public administration.
Fourteenth. Memoranda of permanent financial control of peripheral services.
1. the results of the control activities carried out by regional and territorial Auditors will document in the form of Memorandum when, depending on the particular work control concerned and the nature of the management of the peripheral organ, the controller delegated so determined.
2. in General, the memoranda will contain the results of work performed and must comply with the instructions concerning the Executive auditor has established.
3. prior to their issuance, a draft of the Memorandum will be sent to admin controlled for the sole purpose of contrasting the truthfulness of the facts and, where appropriate, correct material errors.
4. the memoranda will be available to delegates Auditors and will move to the organ for his knowledge.
15th. Annual global reports.
1. in the course of the first quarter of the year following that concerns the control, delegates in the ministries, agencies and entities, auditors plan to facilitate an overall assessment of the management must develop a comprehensive report on the most relevant results of permanent financial control activities carried out in implementation of the annual plan.
2. the content of the report will include aspects that are significant for their quantitative or qualitative, relevance for their repetition, by its novelty, or for other reasons deemed appropriate by the administrator delegate and must be based on reports that have referred to the direct management of the controlled activity throughout the exercise. It will also include aspects arising from the actions and results of monitoring of the material checks of investment referred to in paragraph fourth disposal twenty-third resolution of July 14, 2015, of the General intervention of the administration of the State, on the development of teacher function in the field of material testing of the investment.
3. when in some of the aspects that are transferred to the global report, the managing body in its claims hold views contrary to the of the Executive controller, that is deemed to be known by the recipients of the global report, reference is made to such circumstances and will explain the arguments for intervention to ratify his opinion, but in any case will accompany the global report claims.
4 when in the annual global report put clear situations that require the elaboration, by the corresponding ministerial department, of a plan of action, in accordance with article 161 of the General Law on budgetary provisions, it will act in accordance with the present resolution 5th section.
5. the global reports produced by the Executive Auditors will be made available from the National Audit Office by March 31 of each year.
6. the Auditor General of the State administration shall before 30 April each year to each Minister report to the Ministry and those of agencies and dependent or related entities which are subject to permanent financial control. Also, prior to the aforementioned date, will forward all global reports to the Minister of finance and public administration and the Secretary of State for budgets and expenditures.
Sixteenth. Other reports of permanent financial control.
1. when the annual permanent financial control plan includes actions of control pursuant to the provisions of article 82 of the Royal Decree 887/2006, of July 21, which approves the regulation of the General Law of grants, if the circumstances referred to in paragraph 3 of that article, will be detailed in the corresponding report of permanent financial control and After his elevation to definitive, will be issued a separate report led the awarding body for the grant which shall set forth the differences observed among the justifications presented accounts and accounting or supporting records that accredit them.
2. when the administrator delegate in a body or entity subject to permanent financial control perform the audit of accounts of this body or entity and in its development are put clear breaches of legality, management defects or significant weaknesses in internal control that, by its nature, have no place in the audit report, you must include such circumstances in a permanent financial control report adjusting to what in this respect says the technical standard on additional reports to the audit of accounts.
5th section of proposals and follow-up of corrective measures and valuation of the seventeenth action plans. Proposal and monitoring of middle corrective.
1. the reports of permanent financial control delegated, regional and territorial interventions-emitting must clearly reflect weaknesses, deficiencies, errors and shortcomings that have been revealed in the work, and need to adopt corrective measures to solve the deficiencies revealed and to repair or prevent damage to public finances or to the managing body.
Also indicate the controlled entity that must report to the Court of audit the corrective measures which is planning to adopt, schedule to solve the deficiencies revealed or made actions to repair or prevent damage to public finances or the controlled entity 2. Delegates, regional and territorial interventions will establish the necessary mechanisms that allow tracking, weaknesses, deficiencies, errors and breaches positions highlighted in final reports, both of the actions taken by the managing body to correct them.
3. the outcome of the follow-up of the corrective measures, as is not correct the situation, it should include in the successive reports they are issued on the area or management procedure in which it had become apparent deficiencies.
4. the weaknesses, deficiencies, errors and breaches jobs manifesto in final reports of permanent financial control that relate to aspects of special relevance in the activity of the organ or entity subjected to control or have serious contrasting negative effects that need to be corrected by means of specific actions, and not foreseeable that they will be corrected within a reasonable time by the management organ they must be reflected in the annual global report in order for the ministerial department to develop its action plan to which refers article 161 of the General budget law.
5. for the application of this provision the National Audit Office will issue instructions developed the procedure that the supervisory bodies, which include the relevant facts on which the immediate adoption of corrective measures should be recommended to management bodies must comply.
Eighteenth. Assessment of the action plans.
The action plans drawn up by the ministerial departments shall be valued by delegated interventions responsible for the issuance of the global reports of permanent financial control to which the action plan relates.
6th section of actions to perform where known facts that may consitute an administrative offense, or give rise to accounting or criminal liability, or referral of information to other organs, entities and public administrations
19th. Facts that may consitute an administrative offense, or give rise to accounting or criminal liability.
1 when, in the exercise of permanent financial control the Executive auditor understand that accredited facts could lead to administrative, economic or accounting, or criminal liability requirement, shall forward their performances, along with a copy of the documents evidencing the evidence obtained, to the following bodies: a) to the National Audit Office, in the case that the accredited facts might be constitutive of offense who shall, in your case, your referral to the competent organ.
(b) to the Office of conflicts of interests, in the case of possible infractions on management economico-presupuestaria provided for in article 28 of law 19/2013, December 9, of transparency, access to public information and good governance.
((((c) to the Court of Auditors, in the case of accounting or patrimonial liability laid down in article 177.1. a) of law 47/2003, of 26 November, General budget, and the Undersecretary of the Ministry of finance and public administration when if any of the cases referred to in paragraphs b) to f) Article 177.1 of the mentioned law or the Undersecretary of the Ministry of employment and Social Security in the case of the responsibilities relating to the entities that make up the Social security system.
(d) to the Secretary of the relevant Department and, where appropriate, to the competent bodies of public agencies and entities of the State public sector subject to control in the case of administrative offences different from the previous ones.
2. If the acts referred to in the preceding paragraph were detected by the regional or territorial Auditors in the exercise of activities of permanent financial control in the peripheral services of the organ or entity controlled, will be transfer of the proceedings to the corresponding Executive controller, who made the referral to the competent bodies.
3. the transfer of events detected in the exercise of permanent financial control bodies referred to in paragraph first this instruction will take place according to the model of writing listed in annex II, incorporating parts of the final report of permanent financial control in which collected, minimum.
(a) the alleged infringements, with description of the recorded facts.
(b) the alleged perpetrators, if available information sufficient for identification.
(c) when the alleged fact is entailing a responsibility accounting, quantifying or estimate of the damages, whenever possible.
(d) the actions carried out by the managing body in relation to the alleged infringements.
Also will be incorporated in the aforementioned written allegations of the managing body extract insofar as they relate to the possible administrative, accounting or criminal responsibilities.
However, in cases in which the Executive auditor appreciate that there may be evidence of crime will assess, based on the attendant circumstances, immediate communication, without prior submission of the interim report for the purpose of claims, to the National Audit Office.
4. in the case that if the demand for equity or accounting responsibility regulated in the articles 176 et seq. of the Law 47/2003, of 26 November, General budget, with criminal liability or the Committee on infractions economico-presupuestaria management provided for in article 28 of law 19/2013, December 9, transparency access to public information and good government, or other administrative offences, the regional executive auditor or territorial acting forward actions to all instances that are competent for their knowledge, in accordance with the provisions of the first paragraph of this instruction, referring in the craft of remission or the notice of 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 that they incumbent, copy shall be sent to the National Audit Office of all referrals made directly by the intervenors delegates to the competent bodies pursuant to the preceding paragraphs.
Twenty. Information to other organs, entities and public administrations.
1. when the Executive auditor understand that facts in the exercise of permanent financial control could be relevant for other public authorities state, regional or local in the field of their respective competencies, or their dependent public bodies, with the proper weighting of the duties of confidentiality and secrecy provided for in article 145.1 of law 47/2003 , of 26 November, General budget, will proceed to the implementation to the attention of the competent bodies of the accredited facts, by sending a letter which shall indicate, as a minimum, the accredited events, authors and, where appropriate, possible breaches of regulations state, regional or local.
2. If the acts referred to in the preceding paragraph were detected by the regional or territorial Auditors in the exercise of activities of permanent financial control in the peripheral services of the organ or entity controlled, will be transfer of the proceedings to the corresponding Executive controller, who made the referral to the competent bodies.
3 of communications carried out according to the provisions in paragraph one above will be transfer, to his knowledge, the National Audit Office.
First additional provision. Adaptation of the contents of the resolution.
The General intervention of Defense and the General intervention of the Social Security, for the implementation and adaptation of the present resolution in his field, will dictate the instructions covering their peculiarities.
Second additional provision. Instructions for development.
The National Audit Office will issue instructions deemed necessary to develop provisions of this resolution.
Until approval of the technical standard reports of permanent financial control referred to in paragraph 2 of instruction 12th shall apply the provisions of annex I.
Circular 1/2009 of 16 September, the General intervention of the administration of the State, on permanent financial control is repealed. ("BOE" on October 2, 2009).
From the entry into force of this resolution shall not apply to permanent financial control provisions of the Circular 1/1999 of 26 March, the intervention General of the administration of the State, financial control.
Sole final provision. Entry into force.
This resolution shall enter into force from October 1, 2015.
Madrid 30 July 2015.-the Comptroller General of the administration of the State, José Carlos Alcalde Hernández.
Annex I structure and contents of the reports of permanent financial control pursuant to the provision 12th of this resolution the performances of permanent financial control results will be documented in written reports whose contents and structure will be determined by a technical standard. While not adopted the above-mentioned technical standard reports of permanent financial control shall comply with the following model: I. Executive opinion 1. Introduction: i. shall indicate the associate, regional or territorial intervention that issued the report and plan whose execution has been carried out the control.
II. final reports shall be stated the submission of the interim report and the realization or otherwise of allegations.
2 considerations General. - will be a brief reference to the characteristics of the activity that is the object of control.
3. objectives and scope. - be designated, succinctly, the control objectives and aspects and the period that are subject to analysis. When contemplating the objectives of the control elements of legality and compliance verification must delimit its scope accurately.
4 assessment overall. - a global assessment on the results of the actions of control must describe clearly and succinctly the key issues on which it is based must be expressed.
The scope of the demonstrations listed in the overall assessment must be consistent with collected in the previous section the objective and scope.
The issuance of an overall assessment be refused when occur relevant scope limitations that prevent the application of rules or procedures of control and audit that in the opinion of the Director, regional or territorial auditor necessary for the fulfilment of the objectives of the control.
5. conclusions and recommendations: i. will highlight the most significant aspects of the results obtained in the control done, valuing their quantitative or qualitative relevance as well as the effects that may arise from them.
II. will propose possible measures to be taken to correct weaknesses and defects made manifest, and if appropriate will be proposed to the managing body to carry out actions aimed at the recovery of amounts unduly paid or justified.
III. the information to be included in this section should be necessary by reading the addressees of the report to have adequate knowledge and sufficient results.
II. results of the work i. The control results, reflecting actions performed as a result of the work should be indicated.
II. will be limitations to the scope that have occurred and its importance for the fulfilment of the objectives of the control.
III. in those cases where it is necessary, opens a heading for each of the actions subject to control, indicating those circumstances, weaknesses, deficiencies or shortcomings that have been revealed at checkout, providing data or necessary information enabling you to properly evaluate their quantitative or qualitative importance.
IV. the necessary correspondence must be monitored between the definition of the objective and scope of the work of control and every one of the issues detailed in this section.
v. For each performance, must be the follow-up of those measures which the Manager has decided to adopt as a result of the conclusions and recommendations that had been formulated in previous reports of permanent financial control or action plans on that same action.
VI. in final reports will be referred to allegations of the audited body that disagree with the content of the results and, where appropriate, to the reasons for which the monitoring body considered to not modify the content of the report.
Annex II model of remission of performances to organs recipients under the provision written 19.ª1 of transfer of proceedings pursuant to article 4(2) of the Royal Decree 2188 / 1995 of 28 December, which develops the regime of control exercised by the General intervention of the administration of the State (Parrafo-tipo: kind of liability) (criminal liability) in the exercise of the actions of permanent financial control to the delegate/Regional/Territorial intervention in... has made in (entity) have been revealed accredited facts that can be part of crime in accordance with the provisions of the organic law 10/1995 of 23 November, of the criminal code.
In particular, considered that the criminal offence typified in article (...) of the cited standard, which has has been...
(Infringements of economico-presupuestaria management)
They have been highlighted accredited facts which may be constitutive of serious administrative infringement in accordance with economico-presupuestaria management sanctioning regime established in article 28 of law 19/2013, December 9, transparency, access to public information and good governance.
In particular, it is considered that there has been infringement typified in... paragraph of article 28 of the cited standard, which has...
(Financial or accounting responsibility)
In the exercise of the actions of permanent financial control to the delegate/Regional/Territorial intervention in... has made in (entity) accredited facts that may consitute an estate or accounting pursuant to articles 176 and 177 of law 47/2003, of 26 November, General budgetary responsibility have been revealed.
In particular, it is considered that there has been infringement typified in paragraph (...) of the article 177.1 of the cited standard, which has...
(Other administrative offences)
In the exercise of the actions of permanent financial control to the delegate/Regional/Territorial intervention in... has made in (entity) accredited facts that may consitute an administrative infringement in accordance with provisions (regulations) have been revealed.
In particular, it is considered that there has been infringement typified in article (...) of the cited standard, which has...
(Parrafo-tipo: description of the infringements)
The fundamental characteristics of the performances that put their knowledge are shown in the following table: Control body/organ controlled denomination of the Action Plan date of control report alleged infringements alleged quantification of responsibility other relevant elements in the designated performance has noted the following circumstances (only parts of the control report concerning the infringement be attached where appropriate,) : (Excerpt from the report where do manifest the acts constituting the offence; if necessary, could distinguish between different parts of the report) «(...)» the permanent financial control report was referred to the managing body for the purposes of claims for the period of 15 working days, having received the same (or not having been received), the text of which is reproduced, concerning possible infractions.
Also, the documents below, in which consists the evidence are attached to this brief.
3. What is communicated in compliance with the provisions in article 4(2) of the Royal Decree 2188 / 1995 of 28 December, which develops the regime of internal control exercised by the General State administration intervention, and for the appropriate purposes.
Signature: The delegated controller.
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