Law 47/2003 of 26 November, General Budget, made it possible to introduce the General Intervention of the State Administration of Public Audit in the control of the State Public Sector. The incorporation of auditing standards and procedures has been a fundamental step in the control of public management, contributing significantly to an improvement in the transparency, legality and economics of such management.

The regulations governing this control mode were incomplete and dispersed until the enactment of Royal Decree 2188/1995 of 28 December, which regulates the internal control system exercised by the intervention General of the State Administration, which constituted a fundamental milestone in the development of internal control in the field of the State public sector, allowing the development and systematization of the applicable regulations. This Royal Decree was subsequently amended by, inter alia, Royal Decree 339/1998 to include a more detailed regulation of certain aspects, including the reports to the Council of Ministers.

The entry into force of Law 47/2003, of 26 November, General Budget, has come to regulate in a specific Chapter, within Title VI concerning the internal control of the economic-financial activity, the audit public, thus highlighting, in this way, the projection and importance that this mode of control has on the public sector.

In order to provide this control technique with a specific conceptual and procedural framework and appropriate to its needs, Circular 2/2009 of September 16, which took into account the experience of the application of this control mode and the changes in organisation and operation produced in the Spanish public sector.

It is now necessary to review and replace certain aspects of Circular 2/2009, in order to incorporate changes resulting, in particular, from the publication of Law 19/2013, of 9 December, of transparency, access to the public information and good governance, as regards the advertising of public audit plans; and of regulatory changes made by Law 36/2014 of 26 December 2015 on State General Budget for 2015, in the Law 47/2003, of 26 November, General Budget, with regard to the drawing up of action plans, and of those made by Royal Decree 109/2015 of 20 February, in Royal Decree 2188/1995 of 28 December 1995, which regulates the internal control system exercised by the General Intervention of the State Administration, which assumes a an important change in the procedure for the transfer 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 to give rise to the requirement for accounting or criminal liability.

Additionally, other modifications have been introduced to adapt the regulation of the exercise of the public audit to the current needs, among which the modification of the structure and content of the reports public audit.

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, in the field of the General Intervention of the State Administration, the application of the public audit to the State public sector, as well as to those companies and public foundations with State participation that meets the conditions set out to be the subject of this control mode.

2. The instructions contained in this resolution shall be applicable, in particular to audits carried out on:

(a) The organs of the General Administration of the State, autonomous bodies, entities, societies, mutual societies, foundations, funds and consortia belonging to the State public sector referred to in Article 2 of the General Law Budget.

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

(c) Commercial companies and public foundations with public sector participation provided for in the additional ninth provision of the General Budget Law, when its rules of creation, its statutes or any Agreement or pact between the different authorities involved has attributed the audit activity to the General Intervention of the State Administration, in the terms that are set out in the aforementioned rules or agreements.

3. The provisions of this resolution shall also apply to public audits carried out on those other entities which are subject to this mode of control.

Second. Applicable rules.

Public audit actions are governed by the following rules:

(a) Law 47/2003 of 26 November, General Budget.

(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 system 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 for which the annual public audit plans are approved.

Third. Purpose and purpose of the public audit.

1. The purpose of the public audit is to verify, subsequently and systematically, the economic and financial activity of the audited entities, by the application of the selective review procedures. contained in the audit rules and instructions issued by the General Intervention of the State Administration.

2. The purpose of the public audit is to provide information to managers and public authorities on compliance with the legality of the audited economic management, the adequacy of the principles of sound financial management, balance budgetary and financial sustainability and the reliability of the accounting information of the audited entities in order to ensure that, where appropriate, they take the corrective or sanctioning measures that they have taken.

Fourth. Methodology.

1. The public audit activities will be subject to the Public Sector Audit Standards and the technical standards that develop them. These rules will develop aspects relating to the implementation of the work, preparation, content and presentation of the reports, and collaboration of other auditors, as well as those other aspects deemed necessary to ensure quality. and homogeneity of public audit work.

2. The General Controller shall order the application of those rules which must be enforced in the public audits carried out by the General Intervention of the State Administration, and shall take the necessary measures to ensure its proper dissemination.

3. In the case of non-compliance with those standards, the audit standards published by the Institute of Accounts and Audit of Accounts and international auditing standards may be used as a reference tool.

4. In order to achieve the highest homogeneity and quality of public audits, instructions for coordination, guides and manuals shall be drawn up which shall be mandatory in the fields of action for which they have been developed.

5. The elaboration of the Public Sector Audit Standards and the proposal to adapt to international auditing standards will be carried out by the Commission of Public Sector Audit Standards regulated by the General Financial Resolution. of the State Administration of 18 February 2014.

Fifth. Competent bodies.

1. The public audit will be carried out by the General Intervention of the State Administration through the National Audit Office, the interventions delegated to ministries, agencies and public entities and regional interventions. and territorial. In the field of the Ministry of Defence and Social Security, the audit will be carried out by the General Intervention of the Defence and the General Intervention of Social Security, which are functionally dependent on the General Intervention of the State administration.

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. Corresponds to the National Audit Office:

(a) The planning, programming and monitoring of the actions to which an annual audit plan will be drawn up.

b) The monitoring and coordination of the audit actions carried out by the units that are dependent on the General Intervention of the State Administration. For this purpose, it may issue the instructions and draw up the manuals and guides necessary to carry out this function.

(c) The direction, coordination and impetus of the work on the elaboration and modification of audit standards to be developed by the Commission on public sector audit standards and the proposal for the approval of the public sector audit standards

(d) The proposed procurement of private audit firms provided for in the second provision of the General Budget Law.

e) Implementation, through the relevant divisions, of public audits and the supervision of audit work contracted with private auditors, when these activities have been assigned in the annual plan audits to the National Audit Office.

f) The elaboration of the methodology to be used in the quality control of the actions of public audit carried out by the different units of the General Intervention. Quality control actions shall be carried out directly by the National Audit Office or by other units entrusted to them by the Director of the National Audit Office.

3. It corresponds to the interventions delegated to ministries:

(a) The execution of public audits and the supervision of audit work contracted with private auditors, which are attributed to them in the annual audit plan.

b) The monitoring and coordination of actions in which, as part of the public audits allocated to these delegated interventions, the annual audit plan provides for the decentralisation of its implementation through regional and territorial interventions.

c) The development of instructions, guides and manuals, when they have been assigned functions of coordination of regional and territorial interventions.

d) The coordination, monitoring and quality control of the audit actions carried out by the interventions delegated to public bodies and agencies assigned to it by the National Audit Office.

4. It corresponds to the interventions delegated to public bodies and entities:

(a) The execution of public audits and the supervision of audit work contracted with private auditors, which are attributed to them in the annual audit plan.

b) The monitoring and coordination of actions in which, as part of the public audits allocated to these delegated interventions, the annual audit plan provides for the decentralisation of its implementation through regional and territorial interventions.

c) The development of instructions, guides and manuals, when they have been assigned functions of coordination of regional and territorial interventions.

5. It corresponds to regional interventions:

(a) The direct execution of public audits and the supervision of contractors with private auditors assigned to them in the annual audit plan.

(b) The direction of the task of drawing up the audit plan in the field of the Autonomous Community, as well as the referral of the proposals for inclusion or modification.

c) The monitoring and coordination of actions undertaken by Territorial Interventions in the field of their respective Autonomous Community.

d) Propose to the Director of the National Audit Office the reallocation of audits within its regional scope, when they estimate that such reallocation contributes to better compliance with the audit plan.

e) The proposal for a commission order for services and temporary allocation, to carry out public audit work, for the staff of Territorial Interventions outside its territorial scope, within the framework of the Regional Intervention.

f) Quality control over audits performed by territorial interventions when assigned to it by the National Audit Office.

g) The direct execution of public audits and the supervision of contractors with private auditors entrusted to them in the annual audit plan are the responsibility of territorial interventions.

6. The National Audit Office may assume in whole or in part, at any stage of execution of the audits, any action of the annual plan which would have been attributed to another functional unit in the said plan.

The Director of the National Audit Office may, for the purposes of the work to be determined in the annual plan, designate financial controllers for the body to which the control has been assigned, (a) work shall not be carried out under the authority of the holders of the said control bodies. Such financial controllers shall have the same powers as the holders of the control bodies, who shall make available to them the means necessary to carry out such work.

Section 2. The Annual Audit Plan

Sixth. Preparation, approval and publicity of the annual audit plan.

1. The annual audit plan shall include all actions carried out by the General Intervention of the State Administration deriving from a legal obligation and those that are annually selected on the basis of a risk analysis. consistent with the objectives to be achieved, the priorities established for each exercise and the means available.

For the selection of actions, the requests received from entities or organs of the State Administration, as well as the proposals made by units of the General Intervention of the Administration of the State, will be taken into account. State, General Intervention of Defense and General Intervention of Social Security.

2. The annual audit plan 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 General Financial Controller of the Social Security and will include as an annex the actions to be carried out by the General Intervention of the State Administration, the General Intervention of the Defense and the General Intervention of Social Security during the corresponding financial year, the the mode of the public audit to be performed and the unit in charge of its execution.

The same procedure will be followed for the approval of the partial plans that, if necessary, are prepared in advance. Such partial plans shall be integrated into the annual plan after approval.

3. The annual audit plan, once approved by the General Controller, shall be transmitted to the following bodies:

a) Court of Auditors.

b) Minister of Finance and Public Administrations.

c) Secretary of State for Budgets and Expenses.

(d) Holder of the ministerial departments, in the part corresponding to the scope of their respective competencies.

4. The General Intervention of the State Administration shall publish in the portal of the budgetary administration the resolution approving the annual plan of audits, provided that its publication does not prejudice the control functions. The same information will be published in the Transparency Portal in the terms set out in the rules that apply.

Seventh. Modification of the annual audit plan.

1. The audit plan may be amended, in accordance with the terms laid down in the annual resolution approving it, as a result of variations in the structure of the entities under control, applications received after approval, insufficient means, repetition of actions with other control bodies or other duly weighted reasons.

2. In any case, the audit plan must be modified when a law or a royal decree provides for the conduct of audits initially not foreseen.

3. Division chiefs and delegated, regional and territorial auditors may propose amendments to the audit plan by means of a reasoned proposal to justify the amendment, specifying the reasons for the amendment. scope and the affected reports.

Eighth. Programming and monitoring of the annual audit plan.

1. Once the public audit plan has been approved for each financial year, the holders of the control bodies shall carry out the programming of the audit activities to be carried out throughout the financial year to which the plan relates, and shall keep up to date the status of the control jobs that have been assigned to them in order to be able to track the execution status of the plan.

2. The different units of the General Intervention of the State Administration responsible for carrying out the audits shall record in the computer application designed for the purpose the information necessary for the performance of the monitoring of the audit plan. Such information shall be determined by the National Audit Office and shall be the responsibility of the units responsible for carrying out audits that the information contained in the application is permanently updated.

3. The Directorate of the National Audit Office, the divisions of the National Audit Office and, where appropriate, the interventions delegated to ministries, agencies and public entities and regional interventions will carry out, in their respective coordination area, monitoring of the performance of the audits using the above mentioned application as well as the additional information that they consider necessary to request.

Section 3. The exercise of public audit

Ninth. Start of performances.

1. The heads of division of the National Audit Office and the delegated, regional and territorial auditors, in relation to the actions assigned to their respective units, shall communicate in writing the beginning of the proceedings to the holder of the service, organ, body or entity audited. Where the audit work includes actions to be carried out within the scope of another control body, the start of the action shall be communicated to the holder of the control body.

2. Furthermore, where action is necessary in other departments, bodies, bodies or public entities other than those which are the subject of the audit, it shall be communicated to the holder of that service, body, body or body. entity.

3. The start of action communications shall be in line with the models established by the National Audit Office.

10th. Place of action.

Public audit actions can be developed in the following places:

a) In the dependencies or offices of the audited entity.

(b) In the offices or offices of other entities or services in which documentation, files, information or assets exist, the examination of which is considered relevant to the performance of the actions.

c) In the audit private signature premises when it is necessary to use documents supporting the work performed by those audit firms on behalf of the audited entities.

d) In the dependencies of the different units of the General Intervention of the State Administration responsible for carrying out such actions.

11th. Auditor staff.

Public audit work shall be carried out by teams of auditors, whose members shall be appointed by the holder of the control body.

When the head of the control body does not personally assume the planning, management and final supervision of the work, he shall propose, in a reasoned manner to the National Audit Office, the appointment of a Director of Audit.

In the exercise of their duties, the controller staff must be provided with the official documentation certifying their condition, being obliged to display it when required by the audited subjects.

12th. Procedures for the exercise of public audit.

1. The verifications necessary for the conduct of the public audit shall be carried out by means of the audit procedures laid down in the audit rules and in the instructions given, which in each case are more appropriate to obtain sufficient and adequate evidence.

2. The following actions may be developed for the implementation of the audit procedures:

a) Examine how many documents and records of any kind directly or indirectly affect the financial economic management of the body, body or entity audited.

b) Require how much information and documentation is deemed necessary for the exercise of the audit.

c) Request the tax information and social security information of the public bodies, agencies and entities deemed relevant for the purposes of carrying out the audit.

d) Request from third parties related to the service, body, body or entity audited information on operations carried out by it, on the accounting balances generated by them and on the costs, when this expressly provided for in the contract, the access of the administration to the same or an agreement with the third party. Applications shall be made through the audited entity unless the control body considers that there are reasons for the direct request for information.

e) Verify the security and reliability of computer systems that support economic and accounting information.

f) Carry out the material checks of any asset class of the audited entities, to which the auditors shall have free access to them.

g) Request the necessary legal and technical advice and advice.

h) How many other actions are considered necessary to obtain evidence in which to support the conclusions.

13th. Obtaining information and documentation from the audited entity in the public audit actions.

1. Heads of division, delegated, regional and territorial auditors, and where appropriate, the audit directors responsible for the implementation of the public audit may request the audited bodies and entities to carry out the audit. accounting, commercial, fiscal, labor and administrative or other type deemed necessary for the development of the actions, whether in documentary support or in programs and files on computer supports compatible with the equipment and applications of the General Intervention of the State Administration, and access for consultations to the systems and applications containing economic-financial information of the audited body, body or entity.

2. The actions for obtaining information may be initiated at any time, after the start of the audit has been notified, without requiring a prior written request.

3. Requests for information shall be made to the units, bodies or departments responsible for the area of activity which is being audited, without prejudice to the possibility of reaching an agreement on any other the procedure for providing information that ensures readiness and agility in delivery.

In no case will auditors have an obligation to procure themselves the documentation and information directly from the physical files and the applications and databases, without prejudice to the possibility of use this procedure when the auditors and the entity's decision-makers agree and whenever the documentation is easily accessible.

The audit director will set the deadline for responding to requests for documentation and information taking into account the nature, volume and difficulty of obtaining them.

4. Auditors may request from those responsible and employees of the body, body or entity audited verbal or written confirmation of the available information in respect of facts or circumstances that are considered relevant and, where appropriate, of such information. demonstrations that have served or are to serve as a basis for deciding the content, scope and timing of the conduct of the audit evidence.

5. In cases where obstruction or failure to cooperate with the staff of the General Administration of the State Administration in charge of the execution of the public audit, the head of division or the delegated financial controller, shall be assessed, regional or territorial authorities shall communicate such circumstances to the holder of the audited body, body or entity, with a view to taking appropriate corrective action. In any case, the lack of collaboration shall be recorded in the audit report.

Fourteenth. Obtaining information and documentation from other sources other than audited entities.

1. The Head of Division or the delegate, regional or territorial or, where appropriate, the Director of Audit may, in accordance with the provisions of Article 145.3 of the General Budget Law, request information with a view to the audit actions to any private natural or legal person as well as to any body, body or public entity.

2. Where information is requested from private persons, the request shall be made in writing. The notification shall be given a period of not less than 10 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.

3. Where requests for information or documentation are made to an organ, body or entity, the request shall be made, as deemed more appropriate in each case, to the holder of the body, body or entity, or to the person responsible for the service. which corresponds, through the usual means of communication between organs of the Public Administration.

15th. Access to reports issued by other control bodies, auditors, consultants and private advisors.

1. Heads of division, delegated, regional and territorial auditors and, where appropriate, audit directors, may request the holders of the administrative bodies and the presidents or directors of the bodies and entities the reports issued by the internal audit or internal audit bodies, as well as the documentary or computer media generated as a result of the performance of that work.

They may also request the aforementioned holders to copy the reports issued by external control bodies and inspections of services and the claims made by the entities in relation to the corresponding reports.

2. They may also request the holders of the administrative bodies and the presidents or directors of the bodies and entities audited the audit, consulting or advisory reports on matters affecting their management. financial-economic issued by audit, consulting or advisory firms.

3. Similarly, it will be possible to request from private auditors the documentary and computer media which contain the work carried out and which have served as a basis for the audit reports of the state public sector, in accordance with the provisions of the Additional provision of the General Budget Law.

The request for such documentation may be made through the procedure for the requirement of information provided for in paragraph 2 of paragraph 14 of this resolution.

When such information is contained in computer media, access may be requested to computer applications whose use is necessary for the reading and printing of the documentation contained in such media. computer.

sixteenth. Advisors and experts.

Heads of division and delegates, regional and local authorities may request the appointment of advisers or experts between officials who have not been involved in the management of control or recruitment of specialised companies for the performance of counselling or expert actions. These requests shall be addressed to the National Audit Office and shall 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 the impossibility of obtaining adequate and adequate evidence by other alternative means.

When the request for advice is intended to verify the functioning or security of the audited entity's computer systems, the National Audit Office will bring it to the attention of the Budgetary information technology in order to evaluate and, where appropriate, schedule the required collaboration, to be carried out through a specific unit dedicated to this function.

seventeenth. Queries.

Where in the conduct of the audit the head of division or the delegated, regional or territorial controller considers that the formulation of a legal or accounting consultation is necessary shall be addressed to the Directorate of the Office National Audit Office, who shall decide on the preparation of the relevant report or its transfer to the competent body.

The National Audit Office will ensure adequate dissemination to all control bodies whose actions could be affected by the criteria set out in the responses or reports derived from the above-mentioned consultations. in the preceding paragraph.

Eighteenth. Public audit reports.

1. Where, in the course of the audit, the Head of Division of the National Audit Office or the delegated, regional or territorial controller, whose office has been assigned to carry out an audit of an institution, considers it necessary to the performance of actions, checks or verifications is entrusted to another unit, the Director of the National Audit Office shall be required to formalise the audit task, by means of a reasoned proposal in which they shall record of the evidence to be carried out and the date of referral of the memorandum. This procedure will not be necessary when the mandate is included in the annual audit plan. In this case the head of division or the delegated, regional or territorial controller shall communicate directly to the designated controller to carry out the work of the audit evidence to be carried out.

2. Where the work to be carried out on the control charge is requested by a territorial controller and is to be entrusted to another territorial controller or to the regional financial controller, the request shall be addressed to the financial controller. regional, which will proceed to its resolution.

3. The action shall be communicated by the act to the manager whose activity is entrusted to the operator using the models approved by the National Audit Office.

The result of these actions will be documented in a memo signed by the current in which it will expose the results of the tests performed.

Prior to its issuance, the actuant shall transmit a draft of the memorandum to the manager in order to provide observations in relation to the content of the memorandum. This procedure shall not be carried out when expressly stated in the audit task.

The audit reports shall be sent to the head of division or to the delegate, regional or territorial controller who has assigned the mandate and shall be transferred by the acting to the manager for his/her knowledge.

Section 4. Of Public Audit Reports

Nineteenth. Public audit reports.

1. The results of each audit shall be documented in written reports in which only the information obtained that is deemed relevant shall be displayed. The exposure shall be carried out in a clear, objective, weighted and systematic manner, taking into account the quantitative and qualitative importance of the exposure.

2. The structure and content of the public audit reports shall be in accordance with the relevant technical standard.

Twenty-one. Processing of public audit reports.

1. The audit reports shall be issued on a provisional basis and shall contain on each of their pages a mark indicating such a condition.

The interim report shall be transmitted by the body which has carried out the check to the holder of the managing body or controlled entity, together with a reference document indicating that within 15 working days it may make any allegations that you consider appropriate.

If it is considered appropriate, and in the light of the facts highlighted in the report, it will be indicated in the referral letter 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, the current holder of that body may collect and refer to the control body, accompanying the claims, the considerations which may be made by the former. management holder.

For these purposes, where the control body becomes aware that such change of ownership has occurred, it shall include in the reference to the provisional report the express reference to the possibility to which reference has been made. in the preceding paragraph.

3. Prior to the issuance of the interim report, the Head of Division of the National Audit Office or the delegate, regional or territorial, due to the special nature, significance or complexity of the audit carried out or the relevance of evidenced facts, may give the management body the most significant results of the audit carried out.

4. On the basis of the interim report and, where appropriate, the allegations received, the final report shall be issued. The claims submitted by the managing bodies will not be included as an annex in the report, but will be duly archived together with the other supporting documentation of the audit carried out and its content will have to be evaluated to act as outlined in the following sections.

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 auditor does not accept or disagree with the claims of the entity, provided that arguments are contained in the report's findings.

7. In any event, no mention shall be made in the final audit of the accounts of the content of the claims of the entity or of the grounds on which the auditor ratifies or modifies the content of the interim report.

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

9. If the claims were received outside the time limit before the final report was issued, the control body shall assess its relevance and act in accordance with paragraphs 4, 5 and 6 above. In the event that allegations are received after the final report is issued, the file will be filed. Exceptionally, if the control body understood that if it had been received prior to the release of the final report it would have resulted in substantial changes in the content of the report, it may propose to the National Audit Office the issue of a new final report by stating this in the Introduction section.

10. The public audit reports, provisional and final, shall be signed by the heads of division, delegated, regional or territorial auditors and, where appropriate, by the audit director. The final reports shall be signed on all pages unless they have been signed electronically.

In the event of a mismatch of criteria between the control body holder and the audit director, the reports shall be issued by the holder of the control body with his sole signature. The Director of Audit shall inform the holder of the reasons why he disagrees with the contents of the report in writing, who shall forward the written statement to the Director of the National Audit Office.

11. The final reports shall be forwarded, or, where appropriate, made available through the relevant computer applications, by the heads of division, delegated, regional or territorial controllers to the holder of the body or entity. controlled. These reports shall be made available to the Directorate of the National Audit Office for referral to the other addressees provided for in the current legislation.

12. The General Controller of the State Administration shall transmit the public audit reports to the higher bodies which are to be addressed to those reports. The referral of the reports shall be carried out on a six-monthly basis in the months of April and October of each year.

13. The referral of the public audit reports to other standard recipients, other than those referred to in the previous paragraph, shall be made by the Director of the National Audit Office at the same frequency.

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

Twenty-first. Proposals and follow-up of corrective actions.

1. The public audit reports shall clearly reflect the weaknesses, weaknesses, errors and non-compliances that have become apparent in the work carried out, and the need to take corrective action to address these weaknesses. deficiencies revealed and in order to repair or prevent damage to the public finances or to the managing body.

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

2. Weaknesses, weaknesses, errors and breaches of the public audit reports which relate to aspects of particular relevance in the activity of the body or entity subject to audit or have serious effects In the case of the case-law of the Commission, the Commission shall, in accordance with Article 1 (1) (a) of the Rules of procedure of the European Parliament and of the Council of the European Parliament, of the European Parliament and of the Council of the European Parliament, final public audit with a view to the development of the ministerial department by the corresponding action plan referred to in Article 166 of the General Budget Law.

3. 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.

Twenty-second. Assessment of the action plans.

Action plans drawn up by the ministerial departments should be assessed by the heads of division or by the delegated, regional or territorial controllers responsible for the issuance of the audit reports. public to which the action plan relates.

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

Twenty-third. Facts which may constitute administrative infringement or give rise to accounting or criminal liability.

1. Where, in the exercise of the public audit, the acting regional or regional delegate or the head of division understands that the facts of the case may give rise to the requirement for administrative, economic or accounting, or criminal, shall forward their actions, together with a copy of the documents on which the evidence obtained is recorded, 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 General government when one of the cases referred to in paragraphs (b) to (f) of Article 177.1 of the aforementioned law is present, or to the Secretariat of the Ministry of Employment and Social Security, 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. The transfer of the public audit actions 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 final audit report. public in which 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 acting, regional or territorial controller or the head of division appreciates that there may be evidence of a crime, they shall assess, on the basis of the circumstances, the immediate communication, without prior submission of the interim report for the purposes of allegations, to the National Audit Office.

3. 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 Acting territorial or division head shall forward the actions to all the bodies which they are competent for their knowledge, in accordance with the provisions of the first paragraph of this instruction, by reference in the case of referral or in the document of transfer to this circumstance.

4. For the purposes of the exercise of the function of coordination and monitoring of the actions of public audit which are responsible for it, the National Audit Office shall be transferred of all referrals made directly to the competent bodies by the relevant delegated, regional or territorial auditors and by the heads of division pursuant to the provisions of the preceding paragraphs.

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

1. Where the acting, regional or territorial controller or the head of division understands that the facts accredited in the exercise of the public audit may be relevant to other State, regional or local public administrations. local authorities in the field of their respective powers, or for their dependent public bodies, with due weight of the confidentiality and secrecy duties provided for in Article 145.1 of Law 47/2003 of 26 November 2001, Budgetary procedure, shall be brought to the attention of the competent bodies of the facts accredited by means of the referral of a document stating at least the facts, the authors and, where appropriate, any non-compliance with state, regional or local law.

2. Communications carried out in accordance with the provisions of the previous paragraph 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.

Additional provision third. Extension of the scope.

In the absence of other provisions, the Instructions in this resolution shall apply in the conduct of audits which, in compliance with a rule, must be performed by the General Intervention of the State Administration on subjects not included in the first provision.

Transitional disposition.

Until such time as the technical standard applicable to the type of public audit concerned, as referred to in paragraph 2 of the 19th provision, is given, the structure and content of the audit reports shall be followed. the reports included in Annex I to this resolution.

Repeal provision.

Circular 2/2009 of 16 September 2009, of the General Intervention of the State Administration, on public audit ("BOE" of 2 October 2009) is hereby repealed.

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 financial control, will not apply to the public audit.

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 public audit reports

In accordance with the first paragraph of the 19th paragraph of this resolution, the results of each of the audits shall be documented in written reports whose content and structure shall be determined by technical standards. As long as a technical standard applicable to the type of audit concerned has not been approved, the following report model shall be followed for the preparation of the audit reports:

I. Executive opinion

1. Introduction:

i. The competence to carry out the audit shall be indicated, the division of the National Audit Office or delegated, regional or territorial intervention issuing the report, the plan to which the audit is carried out, and the rules under the what the job was done.

ii. The final reports shall mention the dispatch of the interim report and the implementation or non-submission of claims by the audited entity.

2. General considerations:

Paragraph intended to briefly describe the activity performed by the audited entity, the applicable regulatory regulations and those other aspects that are considered relevant, especially from the perspective of the objective and audit scope.

3. Objective and scope:

The objective and scope of the audit work will be flagged. This paragraph shall indicate the period of audit and, in a succinct manner, the aspects of the management which are the subject of the analysis. Where the verification of elements of legality and compliance is included within the objectives of the audit, the scope of the audit shall be precisely defined.

4. Opinion:

The auditor shall express a global opinion on the results of the audit work, and shall clearly and succinctly describe the key issues on which it is based.

The scope of the manifestations collected in the opinion should be consistent with the objective and scope of the above.

With the exception of the field of audit of accounts, in which reference technical legislation is available, in relation to the remaining objects of public audit work, in the absence of specific regulation, it may be possible replace the opinion issue with a global assessment.

An overall assessment or assessment may be refused where relevant limitations are made to prevent the application of audit standards or procedures which are necessary for the audit to be carried out by the auditor. the objectives of the audit.

5. Conclusions and recommendations:

i. The most significant aspects of the results obtained in the analysis of the different aspects analyzed in the management of the entity will be highlighted, assessing their quantitative or qualitative relevance as well as the effects of the analysis. could be derived.

ii. Any measures to be taken to correct weaknesses in internal control, management deficiencies and breaches of legality will be proposed. If it is appropriate, the audited entity shall be proposed to carry out the actions for the recovery of amounts unduly paid and not justified.

iii. The information provided 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 audit shall be indicated, reflecting the facts established as a result of the work.

ii. The limitations to the scope that have been produced and their significance for the performance of the audit objectives shall be set out.

iii. In cases where this is necessary, an epigraph will be opened for each of the aspects of the management analysed. Those facts or circumstances that have been evidenced in the verification shall be indicated by providing the data or information necessary to adequately assess the qualitative or quantitative importance of internal control weaknesses, deficiencies in management and breaches of legality.

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

v. In the final reports, reference shall be made to the arguments of the audited body which differ from the content of the results obtained and, where appropriate, to the reasons why the control body considers that it should not modify the contents of the report.

Other documents:

In certain audits, it may be necessary or appropriate to accompany other documents, such as for example contracts which are the subject of the audit or certain annexes providing very detailed information. relevant.

ANNEX II

Model of referral of actions to the target bodies provided for in provision 23. 1

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 public audit that the General Intervention of the General Administration of the State, through (ID/IR/IT/DIVISION), has carried out in (entity) evidenced facts that can be constituting 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).

In the exercise of the public audit that the General Intervention of the General Administration of the State, through (ID/IR/IT/DIVISION), has carried out in (entity) evidenced facts that can be establishing 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 9 December of transparency, access to information public 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 public audit that the General Intervention of the General Administration of the State, through (ID/IR/IT/DIVISION), has carried out in (entity) evidenced facts that can be establishing a financial or accounting liability in accordance with Articles 176 and 177 of Law 47/2003 of 26 November 2003, 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 public audit that the General Intervention of the General Administration of the State, through (ID/IR/IT/DIVISION), has carried out in (entity) evidenced facts that can be establishing 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: Description of violations).

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

Plan.
Ente/controlled organ.
Designation of the performance.
Control Report Date.
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 public audit 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, possible violations.

"(...)"

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 Head of Division/Delegate Intervent/Regional/Territorial.