Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8939
Law 47/2003, of 26 November, General budget, enabled the introduction by the General intervention of the administration of the State of public auditing in the control of the State public sector. The incorporation of standards and audit procedures has been a fundamental breakthrough in the control of public management contributing significantly to an improvement of transparency, legality and economics of such management.
With the rules which regulated the mode of control was incomplete and scattered until the enactment of 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, which constituted a major milestone in the development of the internal control in the field of the State public sector enabling the development and systematization of legislation. This Royal Decree was amended by, among others, the Royal Decree 339/1998 to include a more detailed regulation of certain aspects, which include reports to the Council of Ministers.
The entry into force of the Law 47/2003, of 26 November, General budget, has come to regulate in a specific chapter within Title VI relating to internal control of financial and economic activity, public auditing, emphasizing, in this way, the projection and importance that this method of control has on the public sector.
For this technique of control of a conceptual and procedural framework to provide specific and suitable to their needs, was issued Circular 2/2009 of 16 September which took into account the experience of the application of this modality of control and organisation and operation changes produced in the Spanish public sector.
It is necessary to now proceed to revise and replace certain aspects of Circular 2/2009, to incorporate changes derived, primarily from the publication of law 19/2013, of December 9, transparency, access to public information and good governance, in what refers to the advertising of public audit plans; and regulatory changes made by law 36/2014, of 26 December, the State budget by 2015, in the Law 47/2003, of 26 November, General budget, with regard to the preparation of action plans, and of those carried out by the Royal Decree 109/2015, on 20 February, at 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, which represents an important change in the procedure of transfer by the Acting Controller 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 the regulation of the exercise of the public audit to adapt to current needs, among which stands out the modification of the structure and content of the public audit reports have been introduced.
For all of the above, the following are available: section 1 General provisions first. Scope of application.
1 this resolution has intended to regulate, in the scope of the General intervention of the administration of the State, the application of the public audit to the public sector, as well as to those societies and public foundations with participation of the State which meet the conditions laid down to be the object of this form of control.
2 the instructions contained in this resolution shall apply, in particular to the audits carried out on: a) the organs of the General Administration of the State, autonomous bodies, institutions, mutual societies, foundations, funds and trusts belonging to the public sector referred to in article 2 of the General budget law.
(b) State agencies created under cover of law 28/2006, of July 18, State Agency for the improvement of public services.
(c) companies and public foundations with participation of the public sector referred to in the ninth additional provision of the General budget law, when its creation rules, statutes or any agreement or Covenant between the different administrations involved have attributed the audit activity to the General intervention of the administration of the State, in the terms established in the above-mentioned standards or agreements.
3. the provisions of this resolution shall also apply to public audits carried out on those other entities that are subject to this form of control.
The second. Applicable regulations.
The actions of public auditing are governed by the following rules: to) Law 47/2003, of 26 November, General budget.
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 internal control exercised by the General intervention of the Social security regime.
d) the circulars, resolutions and instructions adopted by the General intervention of the administration of the State, in particular, resolutions by which approve the annual plans of public audit.
Third. Object and purpose of the public audit.
1. the public audit aims to check, carried out later and carried out in a systematic manner, of economic and financial activity of the audited entities, through the application of selective review procedures contained in the rules of audit and instructions issued by the General intervention of the administration of the State.
2. the purpose of the public audit is to provide information to managers and public authorities on the implementation of the legality in the audited economic management, alignment with the principles of sound financial management, budgetary balance and financial sustainability and reliability of the accounting information from auditees to allow, where necessary, adopt the corrective measures or infringement proceeding.
1. the actions of public audit shall be subject to the auditing standards of the Public Sector and the technical regulations that develop them. These standards will develop aspects relating to the execution of the work, production, content and submission of reports, and collaboration of other auditors, as well as other aspects that are considered necessary to ensure the quality and homogeneity of the work of public audit.
2. the Auditor General shall order enforcement of those rules that must be enforced in public audits carried out by the General intervention of the administration of the State, and shall take the necessary measures to ensure adequate dissemination.
3. in what does not contradict to the above-mentioned standards, the auditing standards issued by the Institute of accounting and auditing and the international standards on auditing may be used as a reference tool.
4. with the aim of achieving greater uniformity and quality of public audits will be developed coordination instructions, guides and manuals which are of mandatory application in the fields of action for which have been developed.
5. the development of the Public Sector audit standards and the proposal of adaptation to the international auditing standards will be held by the Committee on auditing standards of the public sector regulated by the resolution of the Auditor General of the administration of the State on February 18, 2014.
Quinta. Competent bodies.
1. the public audit will be held by the General intervention of the administration of the State through the National Audit Office, interventions in ministries, agencies and public and regional and territorial interventions. In the field of the Ministry of Defense and Social Security, the audit should be exercised by the General intervention of Defense and the General intervention of Social Security, dependent functionally the General intervention of the administration of the State.
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 corresponds to the National Audit Office: to) the planning, programming and monitoring of the actions for which purpose shall draw up an annual plan of audits.
(b) the monitoring and coordination of audit activities carried out by the General intervention of the administration of the State-dependent units. For this purpose it may issue instructions and develop manuals and guides that may be necessary to exercise such functions.
((c) direction, coordination and promotion of the work of elaboration and modification of auditing standards to be developed by the Committee on auditing standards of the public sector and the proposed adoption of the same d) the proposal for recruitment of private audit provided for in the second additional provision of the General budget law.
(e) the implementation, through the corresponding divisions of public audits and oversight of the work of audit contracted with private auditors, when these activities have been allocated in the annual audit plan to the National Audit Office.
(f) the preparation of the methodology to be used in the quality control of the public audit actions carried out by different units of the General intervention. The activities of quality control will be carried out directly by the national audit office or other units that are entrusted to them by the Director of the National Audit Office.
3 corresponds to the interventions in ministries: to) the public audits and monitoring of the work of audit contracted with private auditors, who attributed to them in the annual plan of audits.
(b) the monitoring and coordination of the actions which, forming part of assigned to these interventions delegated public audits, annual audit plan provides for the decentralization of its execution through regional and territorial interventions.
(c) the elaboration of instructions, guides and manuals, when regional and territorial interventions coordination functions have been assigned.
(d) coordination, monitoring and quality control of the audit activities carried out by interventions in organizations and public entities that are assigned by the National Audit Office.
4 corresponds to interventions delegated bodies and public entities: to) the public audits and monitoring of the work of audit contracted with private auditors, who attributed to them in the annual plan of audits.
(b) the monitoring and coordination of the actions which, forming part of assigned to these interventions delegated public audits, annual audit plan provides for the decentralization of its execution through regional and territorial interventions.
(c) the elaboration of instructions, guides and manuals, when regional and territorial interventions coordination functions have been assigned.
5 corresponds to the regional interventions: to) direct execution of public audits and monitoring of the contracted with private auditors assigned to them in the annual plan of audits.
(b) the address of the tasks of the preparation of the plan of audits at the level of the autonomous region, as well as the remission of proposals for inclusion or modification.
(c) the monitoring and coordination of the actions carried out by territorial interventions in the field of their respective autonomous community.
(d) propose to the Director of the national Office of audit the reallocation of audits within its regional sphere, where they consider that such reallocation contributes to a better fulfilment of the audit plan.
(e) the proposed order of Committee on temporary assignment, for jobs of public auditing, personnel of territorial interventions and services outside its territorial scope, within the performance of the Regional intervention.
(f) the quality control of audits carried out by territorial interventions when they are assigned by the National Audit Office.
(g) corresponds to territorial interventions direct execution of public audits and monitoring of the contracted with private auditors entrusted to them in the annual plan of audits.
6. the National Audit Office will take total or partially, in any phase of the audits, any action plan that had been attributed to other functional units in the plan.
The Director of the National Audit Office may, for the execution of the works to be determined in the annual plan, appoint auditors for the organ to which has been assigned the control in relation to such works will not act under the authority of the owners of the aforementioned supervisory bodies. These Auditors will have to carry out these works of the same powers as the holders of supervisory bodies, who shall make available the means necessary to carry out the above works.
Section 2 of the annual plan of audits sixth. Preparation, approval and advertising of the annual audit plan.
1. the annual plan of audits will include any actions whose implementation by the General State administration intervention arising out of a legal obligation and which are annually selected 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.
Applications received from institutions or bodies of the State administration as well as the proposals made by units of the intervention General of the administration of the State, the General intervention of defence and the General intervention of the Social Security shall be taken into account for the selection of actions.
2. the annual plan of audits 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 to be performed by the General intervention of the administration of the State, the General intervention of Defense and the General intervention of the Social security during the corresponding year Government to audit mode and the unit responsible for its execution.
The same procedure shall be followed for the approval of the partial plans, where appropriate, are prepared in advance. These partial plans will be integrated into the annual plan once approved this.
3 the annual audit plan once approved by the Auditor General, will be forwarded to the following bodies: to) Court of Auditors.
(b) the Minister of finance and public administration.
(c) Secretary of State budgets and expenses.
(d) holders of ministerial departments, in the part that corresponds to the scope of their respective competencies.
4. the General intervention of the administration of the State shall publish in budgetary management portal resolution that approves the annual audit plan, 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.
Seventh. Modification of the annual audit plan.
1. the audit plan may be amended, in the terms established in the annual resolution that approves it, as a result of variations in the structure of the entities subject to control, requests received subsequent to its adoption, media failure, repetition of actions with other supervisory bodies or other reasons properly weighted.
2. in any case, the audit plan should be amended when a law or a decree to have audits not planned initially.
3 division chiefs and delegates, regional and territorial Auditors may propose modifications in the plan of audits by means of a reasoned proposal in which justify the modification, specifying the causes that motivate it, its scope and the affected reports.
Octave. Programming and monitoring of the annual audit plan.
1. Once approved the public audit for each exercise plan, holders of the supervisory bodies will audit actions programming to develop 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 in order to be able to track the status of implementation of the plan.
2. the various units of the General intervention of the administration of the State responsible for the audits recorded in the computer application designed for this purpose the necessary information so that follow-up to the plan of audits can be. Such information shall be determined by the National Audit Office and shall be the responsibility of the units responsible for audits that the information contained in the application is permanently updated.
3. the direction of the National Audit Office, the divisions of the national Office of audit and, where appropriate, the interventions in ministries, agencies and public bodies and regional interventions carried out, in its corresponding scope of coordination, monitoring of the implementation of audits using for this purpose the application mentioned above as well as the additional information they deem necessary to request.
Section 3 of the public audit exercise ninth. Initiation of proceedings.
1. the chiefs of division of the national Office of audit and the delegates, regional and territorial, auditors in relation to the actions assigned to their respective units, shall communicate written the start of proceedings to the owner of the service, organ, organism or audited entity. Where audit works include actions to be developed within the scope of another monitoring body, the start of proceedings will be communicated to the holder of that organ of control.
2. in addition, in those cases where it is necessary to perform actions in other services, bodies, organizations or public entities other than those that are being audited, it shall inform the holder of the said service, organ, agency or entity.
3 communications from beginning of performances will be adapted to the models that set the National Audit Office.
Tenth. Place of proceedings.
The actions of public audit may develop in the following places: to) in the premises or offices of the audited entity.
(b) in the premises or offices of other entities or services where there is documentation, files, information or assets which examination is considered relevant for the accomplishment of the actions.
(c) on the premises of private firms audit when necessary use documents support the work done by these auditing firms commissioned by the auditees.
(d) in the premises of the various units of the General intervention of the State administration responsible for the implementation of these measures.
Eleventh. Staff auditor.
Public audit work will be carried out by teams of Auditors, whose members shall be appointed by the head of the monitoring body.
When the owner of the body do not personally assume planning, final supervision of works, propose reasoned form to the national audit office the appointment of a Director of audit.
In the exercise of their functions controller staff must be provided with the official documentation proving their status, being obliged to display it when required by the audited subjects.
Twelfth. Procedures for the exercise of the public audit.
1. the necessary checks for the conduct of the public audit will be maintained through the audit procedures set out in the auditing standards and given instructions, which in each case are most suitable to obtain sufficient and appropriate evidence.
2 for the implementation of audit procedures may develop the following actions: to) examine documents and background of any kind relating directly or indirectly to management economic financial organ, agency or entity audited.
(b) require any information and documentation deemed necessary for the exercise of the audit.
(c) request the tax information and information from Social security bodies, agencies and public bodies that are considered relevant for the purposes of the conduct of the audit.
(d) request the third party related to the service, organ, organism or audited entity information on operations carried out by the same, on the accounting balances generated by them and costs, when it is expressly provided for in the contract administration access to the same or there is an agreement with the third party. Requests shall be made through the audited entity unless the Court of audit considers that there are reasons that advise the direct request for information.
(e) check the safety and reliability of the it systems that support the financial and accounting information.
(f) testing the materials of any kind of assets of audited bodies, to which end the Auditors will have free access to them.
(g) request the advice and legal and technical advice as needed.
(h) other actions considered necessary to obtain evidence that support the conclusions.
Thirteenth. Obtaining information and documentation from the entity audited actions of public audit.
1. the heads of division, the Auditors delegates, regional and local, and where appropriate, audit managers responsible for the implementation of the public audit may request the organs and entities audited documentation accounting, commercial, fiscal, labour and administrative or otherwise deemed necessary for the development of actions, whether in documentary support or in programs and files on computer media compatible with the equipment and applications of the General intervention the administration of the State, and query access to systems and applications that contain financial information from the body, organization or audited entity.
2. actions of obtaining information may be initiated at any time, once reported the start of the audit, unless previous written request is required.
3. Requests for information should be made to units, bodies or departments responsible for the area of activity that is under audit, without prejudice that may have reached an agreement on any other procedure for providing information that ensures the speed and agility in the delivery.
In any case the Auditors will be required to procure themselves documentation and information directly from the physical files and applications and computer databases, notwithstanding that this procedure can be used when agreed by auditors and managers of the entity, provided the documentation is easily accessible.
The director of audit shall determine response time to requests for documentation and information taking into account the nature, volume and difficulty of obtaining them.
4. the Auditors may request of managers and employees of the organ, agency or audited entity verbal or written confirmation of information available with regard to facts or circumstances which are considered relevant and, where appropriate, of those manifestations that have served or will serve as a basis to decide the content, extent and timing of the audit testing.
5. in those cases to appreciate obstruction or lack of collaboration with the execution of the public audit staff of the General intervention of the administration of the State, the division chief or the Director, regional or territorial auditor will inform such circumstance the holder of the organ, agency or audited entity, so that appropriate to take appropriate corrective measures. In any case, the lack of cooperation shall be recorded in the audit report.
Fourteenth. Obtaining information and documentation from other sources other than the audited entities.
1. the head of division or the delegate administrator, regional or territorial or, where appropriate, the director of audit, may request, pursuant to article 145.3 of the General budget law, information with significance for audit actions to any physical person or legal private as well as to any organ, agency or public entity.
2. when information is requested to private individuals request shall be made in writing. The notification 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.
3. when requests for information or documentation is carried out to an organ, agency or public entity request will be handled as it deemed most suitable in each case, holder organ, agency or entity, or the person in charge of the service concerned, through the usual means of communication between the public administration bodies.
15th. Access to reports issued by other supervisory bodies, auditors, consultants, and private consultants.
1. the heads of division, the Auditors delegates, regional and territorial and, where appropriate, audit managers, may apply to holders of administrative bodies and the Presidents or directors of agencies and entities public reports issued by the internal audit or internal control bodies, as well as documentary or computer brackets that they originated from as a result of the realization of this work.
They may also ask the above headline copy of reports issued by bodies of external control and inspection services and the allegations made by institutions in relation to the corresponding reports.
2. in addition, they may ask the holders of administrative bodies and the Presidents or directors of agencies and entities audited reports of auditing, consulting or advice on matters that affect its financial management issued by audit, consulting or consulting companies.
3. in the same way may request private auditors documentary and computer media containing the work done and that have served as the basis to the audit reports of the State public sector, as laid down by the third additional provision of the General budget law.
The application of such documentation can be made through the procedure of request referred to in paragraph 2 of the 14th of this resolution available.
When such information is contained in computer storage media, you may request access to computer applications whose use is necessary for reading and printing of documentation contained in the computer storage media.
Sixteenth. Consultants and experts.
The division chiefs and delegates, regional and territorial Auditors may request 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. Such requests shall be addressed to the National Audit Office and 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.
When advice request is intended to verify the performance or security of the computer systems of the audited entity, the National Audit Office shall inform of the budget computer services in order to assess and, where appropriate, set the required collaboration, to be carried out through a specific unit dedicated to this function.
When developing the audit division chief or the Director, regional or territorial auditor consider required the formulation of a legal or accounting consultation you will be directed to the Directorate of the national Office of audit, who shall decide about the preparation of the report or its transfer to the competent authority.
The National Audit Office will ensure the appropriate dissemination to all supervisory bodies whose actions could be affected by the criteria established in the answers or reports arising from the consultations referred to in the preceding paragraph.
Eighteenth. Parcels of public audit.
1. when developing the audit Chief of division of the national Office of audit or the Executive, regional or territorial auditor, whose office has been assigned the completion of an audit of an entity, consider necessary to the realization of performances is entrusted to another unit, checks or checks, must request from the Director of the national Office of audit which formalize the Commission of audit proposal motivated in which should include tests to be carried out and the date of referral of the memorandum. It is not necessary to perform this procedure when the task listed in the annual plan of audits. In this case the head of division or the Executive, regional or territorial auditor directly inform the appointed auditor for audit testing work to develop.
2. when the work to be carried out in the encomienda of control are requested by a territorial auditor and should be entrusted to another territorial auditor or the regional Comptroller of its scope, the request should be directed to the regional financial controller, who shall proceed to its resolution.
3. the acting will inform the beginning of actions manager whose activity is the subject of the encomienda using models approved by the National Audit Office.
The result of these actions are documented in a memorandum signed by the acting which will expose the result of tests carried out.
Prior to issuance, the acting will send a draft of the memorandum to the Manager in order to provide observations on the contents of the. This procedure will not when it is so expressly stated in the Commission of audit.
Parcels of audit memoranda will be sent to the head of division or the Executive, regional or territorial auditor who performed the encomienda and shall be transferred by the Acting Manager for your knowledge.
Section 4 of the public audit nineteenth reports. Public audit reports.
1. the results of the audits will be documented in reports written in that only expose information that is considered relevant. Exposure must be made clear, objective, weighted and systematically, taking into account the quantitative and qualitative importance of the same.
2. the structure and content of the public audit reports conform to what has the appropriate technical standard.
Twenty. Processing of the public audit reports.
1. the audit reports will be issued on a provisional basis and shall include a mark indicating such a condition on each of their pages.
The interim report shall be sent by the body which carried out the inspection to the holder of the managing body or entity controlled, accompanied by a letter of referral which will indicate that you can make allegations deemed appropriate within a period of fifteen working days.
If deemed appropriate, and 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, the current holder of that body will collect and send to the control body, accompanying the allegations, considerations which, in his case, the previous holder of the management to carry out.
To these effects when controlling body becomes aware that there has been this change in ownership, it will include in the letter of referral of the interim report mention expressed the possibility that referred in the previous paragraph.
3. with prior to the issuance of the interim report of the head of division of the national Office of audit or the Executive, regional or territorial auditor due to the special nature, importance or complexity of the performed audit or the relevance of facts highlighted, you can take transfer to the managing body of results showed most significant jobs in the performed audit.
4. on the basis of the interim report and, where appropriate, of the allegations received, the final report will be issued. The allegations received by the management bodies are not included as annex in the report, but will be properly archived along with the rest of the carried out audit support documentation 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 management bodies, where appropriate transcribing the content of the corresponding allegation, and the reasons for which the auditor does not accept or disagrees with the allegations of the entity , provided that in these arguments that refutes the conclusions of the report will contain.
7. in any case, in the final audit reports will not be any mention of the content of the allegations of the entity or the reasons for which the auditor confirms or modifies the content of the interim report.
8. if allegations had not received within the time specified for this purpose, will be the final report which will indicate this fact.
9. if allegations were received after the deadline before the issuance of the final report, the monitoring body will assess its relevance and act pursuant to 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, if the monitoring body understood that you have been received before the issuance of the final report would have resulted in substantial changes in the content of the report, it may propose to the national audit office the issuance of a new final report becoming recorded this circumstance in the introduction section.
10. the public audit reports, interim and final, shall be signed by the heads of division, auditors delegates, regional or territorial, and in his case, by the director of audit. Final reports must be approved in all its pages, except that they had signed electronically.
In case of discrepancy of criteria between the holder of the monitoring body and the director of audit reports shall be issued by the owner of the body with his unique signature. The director of audit shall inform in writing the owner of the controlling body of the reasons why it disagrees with the content of the report, who must give written such transfer to the Director of the National Audit Office.
11 final reports will be submitted, or where appropriate Auditors, made available through the corresponding computer applications, by the heads of division delegates, regional or territorial to the holder of the body or controlled entity. These reports will be made available to the Directorate of the national Office of audit for its referral to the rest of the recipients provided for in the regulations.
12. the Comptroller General of the State administration shall public audit reports to the governing bodies that must be recipients of these reports. Remission of reports will be made with every six months during the months of April and October each year.
13. the remission of audit reports public to other recipients normatively established, other than those specified in the preceding paragraph, will be held by the Director of the National Audit Office with the same periodicity.
5th section of proposals and follow-up of corrective measures and valuation of the twenty-first action plans. Proposals and follow-up of corrective measures.
1 public audit reports should 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 to the audited entity that must report to the Court of audit the corrective measures which the audited entity intends to adopt, the timetable to solve the deficiencies highlighted or performed actions to repair or prevent damage to public finances or the controlled entity.
2. the weaknesses, deficiencies, errors and breaches jobs manifesto in audit reports public which relate to aspects of special relevance in the activity of the organ or entity subject to audit or have serious contrasting negative effects that need to be corrected through specific actions, that remain after the allegations and not foreseeable that they will be corrected within a reasonable time by the management bodies they should be reflected in the final audit report public in order for the ministerial department to develop its action plan to which refers article 166 of the General budget law.
3. 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.
Twenty-second. Assessment of the action plans.
Action plans drawn up by the ministerial departments must be valued by the heads of division or by the external auditors, regional or territorial heads of the emission of the public audit reports 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 23rd. Facts that may consitute an administrative offense, or give rise to accounting or criminal liability.
1 when in the exercise of the public audit the regional executive auditor or territorial acting or the head of division understand that accredited facts could lead to administrative, economic or accounting, or criminal liability requirement, they shall send 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) of article 177.1 of the aforementioned law , or to 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. the transfer of the performances of public audit bodies provided for in first this instruction will take place according to the model of writing listed in annex II, incorporating those parts of the final report of public auditing 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, cases in which the controller delegate, regional or territorial acting or division chief appreciate that there may be evidence of crime value, based on the attendant circumstances, immediate communication, without prior submission of the interim report for the purpose of claims, to the National Audit Office.
3. in the event 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, regional administrator delegate or territorial acting or the head of division shall transmit performances 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.
4. for the purposes of the exercise of the function of coordination and monitoring of the actions of public audit that they incumbent, will be transfer to the National Audit Office of all referrals made directly to the competent bodies by the Auditors, regional or territorial acting and heads of division pursuant to the preceding paragraphs.
Vigesimocuarta. Information to other organs, entities and public administrations.
1. when the controller delegate, regional or territorial acting or the head of division understand that facts in the exercise of the public audit could be relevant to other public authorities state, regional or local in the field of their respective competencies, or to its public organizations dependent, with the proper weighting of the duties of confidentiality and secret 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. of the communications carried out according to the provisions in the preceding paragraph will be transfer, to their 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.
Third additional provision. Extension of the scope of application.
In the absence of other provisions, instructions of this resolution shall apply in the development of the audits that, in compliance with a standard, the General intervention of the State administration on subjects not included in the first provision is to be made.
Until given the standards applicable to the type of public audit concerned, it refers (2) of the provision 19th, for the preparation of audit reports will follow the structure and content of the reports is contained in annex I of this resolution.
Circular 2/2009 of 16 September, the General intervention of the administration of the State, on public audit ("BOE" of 2 October 2009) is repealed.
From the entry into force of this resolution shall not apply to the public audit provisions of 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 content of the public audit reports in accordance with the first paragraph of the provision 19 of this resolution the results of each one of the audits will be documented in written reports whose contents and structure will be determined by technical standards. As a technical standard applicable to the type of audit in question was not adopted, the following report model will be followed for the preparation of audit reports: I. Executive opinion 1. Introduction: i. shall be given competence for carrying out the audit, the division of the national audit office or associate, regional or territorial intervention, which issued the report, the plan corresponding to the carried out audit and standards in accordance with which has been work.
II. final reports shall be stated the submission of the interim report, and to the realization or otherwise of allegations by the audited entity.
2. General considerations: paragraph to briefly describe the activity that performs the audited entity, the applicable regulations and other aspects deemed relevant, especially from the perspective of the objective and scope of audit.
3 aim and scope: be designated the aim and scope of the audit work. That paragraph shall state the period under audit and, succinctly, aspects of management object of analysis. When contemplating the verification of legality and compliance with elements within the objectives of the audit must delimit its scope accurately.
4. opinion: The auditor expressed an overall opinion on the results of the work of audit must describe clearly and succinctly the key issues on which it is based.
The scope of the demonstrations listed in the opinion must be consistent with collected in the previous section the objective and scope.
Except for the scope of the audit, which provides technical regulations of reference, in relation to the remaining objects of public audit work, in the absence of specific regulation, may be substituted for the issuance of opinion by an overall assessment.
Opinion or overall assessment be refused when occur relevant scope limitations that prevent the application of rules or audit procedures that are necessary for the fulfilment of the objectives of the audit to the auditor's judgment.
5. conclusions and recommendations: i. will highlight the most significant aspects of the results obtained in the analysis of the various aspects discussed the management of the company, valuing their quantitative or qualitative relevance as well as the effects that may arise from the same.
II. will propose possible measures to be taken to correct the weaknesses of internal control, management deficiencies and put clear breaches of legality. If appropriate be proposed to the audited entity to carry out actions aimed at the recovery of amounts unduly paid and not justified.
III. the information provided in this section should be required by your reading the addressees of the report to have adequate knowledge and sufficient results obtained II. Results of the work i. The results of the audit, 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 audit.
III. in those cases where it is necessary, opens a heading for each of the analyzed aspects of management. Those facts or circumstances that have shown at checkout, providing data or the information necessary to properly assess the qualitative or quantitative importance of weaknesses of internal control, management deficiencies and breaches of legality should be indicated.
IV. must be monitored the necessary correspondence between the definition of the objective and scope the work of audit and each of the issues detailed in this section.
v. Final reports will be reference to the allegations of the audited body that disagree with the content of the results and, where appropriate, the reasons for which the monitoring body considered to not modify the content of the report.
Other documents: in certain audits may be necessary or desirable to accompany other documents, such as contracts for example programmes whose execution is the subject of the audit or certain annexes which provide very relevant information.
Annex II model of remission of performances to organs recipients provided for in the provision 23.ª 1 notice 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 responsibility).
In the exercise of public auditing made by the intervention General of the General Administration of the State, through (ID/go/IT DIVISION), 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).
In the exercise of public auditing made by the intervention General of the General Administration of the State, through (ID/go/IT DIVISION), in (entity) accredited facts which may be constitutive of serious administrative infringement in accordance with the economico-presupuestaria management sanctioning regime established in article 28 of law 19/2013 have been revealed transparency, access to public information and governance, December 9.
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 public auditing made by the intervention General of the General Administration of the State, through (ID/go/IT DIVISION), in (entity) have been revealed facts accredited to be constitutive of patrimonial or accounting liability in accordance with the articles 176 and 177 of law 47/2003 of 26 November General budget.
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 public auditing made by the intervention General of the General Administration of the State, through (ID/go/IT DIVISION), 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 infringements).
The fundamental characteristics of the performances that put their knowledge are shown in the following table: Control Plan.
Name of the action.
Date of the control report.
Quantification of responsibility.
Other relevant elements.
The designated performance has noted the following circumstances (in his case, only shall be annexed parts of the control report concerning the offence):
(Excerpt from the report where do manifest the acts constituting the offence; if necessary, could distinguish between different parts of the report)
«(...)» The public audit report was sent to the managing body for the purposes of claims for the period of 15 working days, having received them (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 head of Division/delegate/Regional/Territorial Comptroller.
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