{"id":1987,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1987"},"modified":"2026-10-21T08:54:20","modified_gmt":"2026-10-21T06:54:20","slug":"auditoria-subvencions","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-subvencions\/","title":{"rendered":"Auditoria de subvencions i comptes justificatius"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1987\" class=\"elementor elementor-1987 elementor-27\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7858e5 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c7858e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32a5304 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"32a5304\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da1853c e-con-full ca-split e-flex e-con e-parent\" data-id=\"da1853c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-35c265c e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"35c265c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd12ad0 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"fd12ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; <a href=\"\/ca\/serveis\/\">Serveis<\/a> &nbsp;\/&nbsp; Auditoria de subvencions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6e95a elementor-widget elementor-widget-html\" data-id=\"ef6e95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Justificar <b>02<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f5653 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"20f5653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Auditoria de subvencions i comptes justificatius<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cb9c99 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cb9c99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Revisem el seu compte justificatiu i emetem l&#8217;informe d&#8217;auditor que exigeixen les bases de la subvenci\u00f3, perqu\u00e8 justifiqui a temps i amb la documentaci\u00f3 en ordre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-226b43c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"226b43c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7845 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"24d7845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4489f23 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4489f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b3e315 elementor-widget elementor-widget-html\" data-id=\"0b3e315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u00c0rea<\/small><b>Justificar<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>Llei 38\/2003 \u00b7 EHA\/1434\/2007<\/b><\/div><div><small>Firma<\/small><b>ROAC n\u00fam. S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb6f37a e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fb6f37a\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-39f7d28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"39f7d28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe93078 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"fe93078\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c6331 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"e4c6331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0fa8a6 elementor-widget elementor-widget-html\" data-id=\"f0fa8a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"En aquesta p\u00e0gina\"><p>En aquesta p\u00e0gina<\/p><ul><li><a href=\"#que-es\">Qu\u00e8 \u00e9s<\/a><\/li><li><a href=\"#para-quien\">Per a qui<\/a><\/li><li><a href=\"#marco-legal\">Marc legal<\/a><\/li><li><a href=\"#incluye\">Qu\u00e8 inclou<\/a><\/li><li><a href=\"#como-trabajamos\">Com treballem<\/a><\/li><li><a href=\"#documentacion\">Documentaci\u00f3<\/a><\/li><li><a href=\"#preguntas\">Preguntes freq\u00fcents<\/a><\/li><li><a href=\"#base-legal\">Base legal<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ca\/contacte\/\">Sol\u00b7licitar proposta \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-517c1f2 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"517c1f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-492fdd7 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"492fdd7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92b19f0 elementor-widget elementor-widget-html\" data-id=\"92b19f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">En resum<\/b>L'auditoria de subvencions \u00e9s la revisi\u00f3 que fa un auditor inscrit com a exercent al ROAC sobre el compte justificatiu d'un ajut p\u00fablic, d'acord amb l'art. 74 del RD 887\/2006 i l'Ordre EHA\/1434\/2007. Cal quan les bases reguladores o la convocat\u00f2ria trien aquesta modalitat de justificaci\u00f3. \u00c9s diferent de l'auditoria de comptes anuals, que tamb\u00e9 pot ser obligat\u00f2ria si l'entitat rep en un exercici m\u00e9s de 600.000 \u20ac en subvencions (DA 2a del RD 2\/2021).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d7e8a elementor-widget elementor-widget-html\" data-id=\"e1d7e8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Revisat per l'equip d'auditors de Controlaudit \u00b7 Societat inscrita al ROAC amb el n\u00fam. S1604 \u00b7 Actualitzat el 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5514fab elementor-widget elementor-widget-html\" data-id=\"5514fab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">En qu\u00e8 consisteix<\/h2><p>Quan una subvenci\u00f3 es justifica mitjan\u00e7ant <strong>compte justificatiu amb aportaci\u00f3 d'informe d'auditor<\/strong>, el beneficiari presenta una mem\u00f2ria d'actuacions i una mem\u00f2ria econ\u00f2mica abreujada, i un auditor de comptes inscrit com a exercent al Registre Oficial d'Auditors de Comptes (ROAC) revisa aquest compte amb l'abast que fixin les bases (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">art. 74 del RD 887\/2006<\/a>). A canvi, l'Administraci\u00f3 pot reduir la informaci\u00f3 que el beneficiari ha d'aportar.<\/p><p>La feina es fa d'acord amb l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">Ordre EHA\/1434\/2007, de 17 de maig<\/a>, que regula l'actuaci\u00f3 de l'auditor en aquest tipus de revisions. No \u00e9s una auditoria de comptes ni expressa una opini\u00f3: l'auditor aplica uns procediments concrets (comprovaci\u00f3 de les despeses i els pagaments, de la seva vinculaci\u00f3 amb l'activitat, dels criteris d'imputaci\u00f3, de les tres ofertes quan escau, d'altres ingressos o ajuts que financin el projecte) i informa dels fets que observa perqu\u00e8 l'\u00f2rgan concedent valori la justificaci\u00f3.<\/p><p>A Controlaudit Auditores Certificados, societat d'auditoria inscrita al ROAC amb el n\u00fam. S1604, revisem comptes justificatius de subvencions estatals, auton\u00f2miques, locals i finan\u00e7ades amb fons europeus, per a beneficiaris de tot Espanya. Si a m\u00e9s la seva entitat necessita auditar els seus comptes anuals, pot consultar la nostra <a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b03f64 elementor-widget elementor-widget-html\" data-id=\"2b03f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Per a qui \u00e9s<\/h2><\/div><ul class=\"ca-checks\"><li>Empreses que han rebut ajuts de l'Administraci\u00f3 General de l'Estat, de qualsevol comunitat aut\u00f2noma o de les seves ag\u00e8ncies d'innovaci\u00f3 les bases dels quals exigeixen informe d'auditor ROAC.<\/li><li>Beneficiaris de fons europeus (Pla de Recuperaci\u00f3, FEDER, PERTE) que han de justificar amb compte justificatiu i informe d'auditor.<\/li><li>Empreses i centres que executen projectes de R+D+i amb diverses anualitats, socis o partides de personal complexes.<\/li><li>Fundacions, associacions, entitats sense \u00e0nim de lucre i consorcis que financen la seva activitat amb subvencions p\u00fabliques.<\/li><li>Entitats que han rebut m\u00e9s de 600.000 \u20ac en subvencions en un exercici i, a m\u00e9s, han d'auditar els seus comptes anuals.<\/li><li>Beneficiaris que han rebut un requeriment d'esmena o un control posterior i necessiten ordenar la documentaci\u00f3 justificativa.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bcfc84 elementor-widget elementor-widget-html\" data-id=\"8bcfc84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Marc legal<\/h2><p>La <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Llei 38\/2003, general de subvencions<\/a>, fixa les obligacions del beneficiari: justificar el compliment de la finalitat, sotmetre's a les actuacions de comprovaci\u00f3 i control, conservar els documents justificatius mentre puguin ser objecte de control (art. 14.1) i demanar tres ofertes quan la despesa superi les quanties del contracte menor (art. 31.3). El dret de l'Administraci\u00f3 a recon\u00e8ixer el reintegrament prescriu als quatre anys (art. 39).<\/p><p>El <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">RD 887\/2006<\/a> regula el compte justificatiu amb informe d'auditor en el seu <strong>art. 74<\/strong>: auditor ROAC exercent, mem\u00f2ria econ\u00f2mica abreujada i revisi\u00f3 amb l'abast de les bases. Si el beneficiari est\u00e0 obligat a auditar els seus comptes anuals, la revisi\u00f3 la fa el mateix auditor llevat que les bases en prevegin un altre (art. 74.2); si no hi est\u00e0 obligat, el designa el mateix beneficiari llevat que les bases atribueixin el nomenament a l'\u00f2rgan concedent (art. 74.3). El cost de l'informe nom\u00e9s \u00e9s subvencionable si les bases ho preveuen i fins al l\u00edmit que fixin. L'art. 75 permet un compte justificatiu simplificat per a subvencions de menys de 60.000 \u20ac quan ho estableixin les bases.<\/p><p>Per als fons del Pla de Recuperaci\u00f3, l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Ordre HFP\/1030\/2021<\/a> exigeix a les entitats que participen en la seva execuci\u00f3 un pla de mesures antifrau i la gesti\u00f3 dels conflictes d'interessos (art. 6), a m\u00e9s d'obligacions d'identificaci\u00f3 del perceptor (art. 8). Els ajuts auton\u00f2mics es regeixen per les seves pr\u00f2pies bases i convocat\u00f2ries, que s\u00f3n les que decideixen la modalitat de justificaci\u00f3 i qualsevol llindar: cal llegir-les en cada cas.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Sup\u00f2sit<\/th><th>Norma<\/th><th>Qu\u00e8 implica<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Les bases exigeixen compte justificatiu amb informe d'auditor<\/th><td>Art. 74 RD 887\/2006 i Ordre EHA\/1434\/2007<\/td><td>Informe d'un auditor ROAC exercent sobre el compte justificatiu, amb mem\u00f2ria econ\u00f2mica abreujada.<\/td><\/tr><tr><th scope=\"row\">Subvenci\u00f3 de menys de 60.000 \u20ac amb compte simplificat previst a les bases<\/th><td>Art. 75 RD 887\/2006<\/td><td>No s'exigeix informe d'auditor; l'\u00f2rgan concedent comprova per mostreig.<\/td><\/tr><tr><th scope=\"row\">M\u00e9s de 600.000 \u20ac de subvencions o ajuts en un exercici<\/th><td>DA 2a RD 2\/2021 (RLAC)<\/td><td>Auditoria obligat\u00f2ria dels comptes anuals d'aquest exercici i dels exercicis en qu\u00e8 s'executin les operacions o inversions.<\/td><\/tr><tr><th scope=\"row\">Beneficiari obligat a auditar els seus comptes<\/th><td>Art. 74.2 RD 887\/2006<\/td><td>El compte justificatiu el revisa el mateix auditor, llevat que les bases en prevegin un altre.<\/td><\/tr><tr><th scope=\"row\">Fons del Pla de Recuperaci\u00f3<\/th><td>Ordre HFP\/1030\/2021, arts. 6 i 8<\/td><td>Pla antifrau, gesti\u00f3 de conflictes d'interessos i identificaci\u00f3 del perceptor, a m\u00e9s de les bases de l'ajut.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4e3a37 elementor-widget elementor-widget-html\" data-id=\"c4e3a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Qu\u00e8 inclou<\/h2><\/div><div class=\"ca-inc\"><div><h3>Fons europeus<\/h3><p>Revisi\u00f3 de comptes justificatius d'ajuts del Pla de Recuperaci\u00f3 (NextGenerationEU), FEDER i PERTE, aplicant les instruccions espec\u00edfiques que publica cada \u00f2rgan gestor i comprovant els requisits propis d'aquests fons.<\/p><\/div><div><h3>Projectes de R+D+i<\/h3><p>Verificaci\u00f3 de costos de personal (hores imputades, parts de treball, cost hora), col\u00b7laboracions externes, amortitzacions i costos indirectes, amb especial atenci\u00f3 a la separaci\u00f3 entre anualitats i socis del projecte.<\/p><\/div><div><h3>Ajuts auton\u00f2mics<\/h3><p>Informes per a ajuts de qualsevol comunitat aut\u00f2noma i de les seves ag\u00e8ncies i conselleries, seguint els manuals i models d'informe de cada convocat\u00f2ria quan n'hi ha.<\/p><\/div><div><h3>Entitats sense \u00e0nim de lucre i consorcis<\/h3><p>Revisi\u00f3 de subvencions d'activitat i de projectes en fundacions, associacions i consorcis, inclosa la imputaci\u00f3 de despeses generals i la concurr\u00e8ncia d'altres ajuts o ingressos.<\/p><\/div><div><h3>Subvencions plurianuals<\/h3><p>Acompanyament en projectes amb diverses anualitats o justificacions parcials, coordinant cada informe amb els anteriors i amb els canvis aprovats en la resoluci\u00f3 de concessi\u00f3.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c092c5 elementor-widget elementor-widget-html\" data-id=\"3c092c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">Com treballem<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>An\u00e0lisi de les bases i de la resoluci\u00f3<\/h3><p>Llegim les bases reguladores, la convocat\u00f2ria, la resoluci\u00f3 de concessi\u00f3 i les seves modificacions per fixar l'abast de l'informe i el termini de justificaci\u00f3. Conv\u00e9 fer-ho a l'inici del projecte, no al final.<\/p><\/li><li><b>02<\/b><h3>Proposta i contracte<\/h3><p>Li enviem una proposta adaptada a l'abast i signem el contracte que exigeix l'Ordre EHA\/1434\/2007. Si el cost de l'informe \u00e9s subvencionable, ho tenim en compte en el calendari.<\/p><\/li><li><b>03<\/b><h3>Recepci\u00f3 del compte justificatiu<\/h3><p>Vost\u00e8 prepara la mem\u00f2ria d'actuacions i la mem\u00f2ria econ\u00f2mica abreujada; nosaltres comprovem que contenen tots els elements de l'art. 74 i de les bases.<\/p><\/li><li><b>04<\/b><h3>Feina de revisi\u00f3<\/h3><p>Comprovem factures, justificants de pagament, imputaci\u00f3 de despeses, tres ofertes, altres ingressos i requisits de les bases. Si les bases ho permeten, apliquem mostreig. Termini orientatiu: entre una i tres setmanes segons el volum.<\/p><\/li><li><b>05<\/b><h3>Carta de manifestacions i informe<\/h3><p>El beneficiari signa la carta de manifestacions i emetem l'informe amb els procediments aplicats i els fets observats, a temps perqu\u00e8 el presenti abans que acabi el termini de justificaci\u00f3.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a616efd elementor-widget elementor-widget-html\" data-id=\"a616efd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentaci\u00f3 i lliurables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Qu\u00e8 li demanarem<\/h3><ul><li>Bases reguladores, convocat\u00f2ria i resoluci\u00f3 de concessi\u00f3, amb les seves modificacions.<\/li><li>Mem\u00f2ria d'actuacions i mem\u00f2ria econ\u00f2mica abreujada signades.<\/li><li>Relaci\u00f3 de despeses i inversions, amb factures i documents de valor probatori equivalent.<\/li><li>Justificants de pagament (extractes bancaris, transfer\u00e8ncies).<\/li><li>Ofertes de prove\u00efdors quan la despesa superi les quanties del contracte menor.<\/li><li>N\u00f2mines, assegurances socials i parts horaris del personal imputat.<\/li><li>Comptabilitat separada o codi comptable que identifiqui les despeses del projecte.<\/li><li>Relaci\u00f3 d'altres ingressos, ajuts o subvencions que financin la mateixa activitat.<\/li><li>Documentaci\u00f3 de publicitat del finan\u00e7ament p\u00fablic i, en fons europeus, la documentaci\u00f3 antifrau que exigeixin les bases.<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe d'auditor sobre el compte justificatiu d'acord amb l'Ordre EHA\/1434\/2007 i, si escau, amb el model de la convocat\u00f2ria.<\/li><li>Mem\u00f2ria econ\u00f2mica abreujada revisada com a annex a l'informe.<\/li><li>Comunicaci\u00f3 de les incid\u00e8ncies detectades durant la feina perqu\u00e8 les pugui esmenar abans de presentar.<\/li><li>Recomanacions per ordenar la documentaci\u00f3 de futures justificacions o anualitats.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c60ae43 elementor-widget elementor-widget-html\" data-id=\"c60ae43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Preguntes freq\u00fcents<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2a09f4 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b2a09f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1871\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1871\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quan \u00e9s obligatori l'informe d'auditor en una subvenci\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1871\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1871\"><p>Quan les bases reguladores o la convocat\u00f2ria trien la modalitat de compte justificatiu amb aportaci\u00f3 d&#8217;informe d&#8217;auditor de l&#8217;art. 74 del RD 887\/2006. No hi ha un import \u00fanic per a tots els ajuts: cada l\u00ednia fixa la seva modalitat. Revisi les seves bases o consulti&#8217;ns amb la resoluci\u00f3 de concessi\u00f3.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1872\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1872\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qui tria l'auditor?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1872\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1872\"><p>Si la seva entitat est\u00e0 obligada a auditar els seus comptes anuals, revisa el compte justificatiu el mateix auditor, llevat que les bases en prevegin un altre. Si no hi est\u00e0 obligada, el designa vost\u00e8, llevat que les bases atribueixin el nomenament a l&#8217;\u00f2rgan concedent (art. 74.2 i 74.3 del RD 887\/2006). En tot cas ha de ser un auditor inscrit com a exercent al ROAC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1873\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1873\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">El cost de l'informe d'auditor \u00e9s subvencionable?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1873\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1873\"><p>Nom\u00e9s si les bases reguladores ho estableixen i fins al l\u00edmit que fixin (art. 74.3 del RD 887\/2006). Algunes convocat\u00f2ries auton\u00f2miques ho preveuen; comprovi la seva abans de pressupostar el projecte.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1874\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1874\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00c9s el mateix que una auditoria de comptes?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1874\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1874\"><p>No. \u00c9s una revisi\u00f3 amb procediments definits a l&#8217;Ordre EHA\/1434\/2007 i l&#8217;informe ho indica expressament: no expressa una opini\u00f3 sobre els comptes anuals. Es limita al compte justificatiu d&#8217;una subvenci\u00f3 concreta.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1875\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1875\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Rebre subvencions obliga a auditar els comptes anuals?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1875\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1875\"><p>S\u00ed, si en un exercici rep subvencions o ajuts p\u00fablics o de fons de la UE per un import total acumulat superior a 600.000 \u20ac. En aquest cas ha d&#8217;auditar aquest exercici i aquells en qu\u00e8 s&#8217;executin les operacions o inversions (DA 2a del RD 2\/2021), i nomenar l&#8217;auditor abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar (DA 4a).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1876\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1876\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quines despeses solen donar problemes en la revisi\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1876\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1876\"><p>Despeses pagades fora de termini o en efectiu sense prou suport, falta de tres ofertes quan eren necess\u00e0ries, hores de personal sense un registre fiable, IVA recuperable imputat com a despesa i despeses que no es vinculen amb claredat a l&#8217;activitat subvencionada. Detectar-les abans de presentar evita reintegraments parcials.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1877\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1877\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quant de temps he de conservar la documentaci\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1877\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1877\"><p>La Llei 38\/2003 obliga a conservar els justificants mentre puguin ser objecte de comprovaci\u00f3 i control (art. 14.1.g), i el dret a recon\u00e8ixer el reintegrament prescriu als quatre anys (art. 39). Les bases i la normativa europea poden fixar terminis addicionals, per la qual cosa conv\u00e9 revisar-los en cada ajut.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1878\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1878\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Treballen amb beneficiaris de qualsevol comunitat aut\u00f2noma?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1878\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1878\"><p>S\u00ed. Revisem comptes justificatius de beneficiaris de tot Espanya, sigui quin sigui l&#8217;\u00f2rgan concedent: Estat, comunitats aut\u00f2nomes, ens locals o fons europeus. Bona part de la feina es fa amb documentaci\u00f3 digital. <a href=\"\/ca\/contacte\/\">Contacti amb nosaltres<\/a> i li prepararem una proposta.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Quan \\u00e9s obligatori l'informe d'auditor en una subvenci\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Quan les bases reguladores o la convocat\\u00f2ria trien la modalitat de compte justificatiu amb aportaci\\u00f3 d&#8217;informe d&#8217;auditor de l&#8217;art. 74 del RD 887\\\/2006. No hi ha un import \\u00fanic per a tots els ajuts: cada l\\u00ednia fixa la seva modalitat. Revisi les seves bases o consulti&#8217;ns amb la resoluci\\u00f3 de concessi\\u00f3.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui tria l'auditor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Si la seva entitat est\\u00e0 obligada a auditar els seus comptes anuals, revisa el compte justificatiu el mateix auditor, llevat que les bases en prevegin un altre. Si no hi est\\u00e0 obligada, el designa vost\\u00e8, llevat que les bases atribueixin el nomenament a l&#8217;\\u00f2rgan concedent (art. 74.2 i 74.3 del RD 887\\\/2006). En tot cas ha de ser un auditor inscrit com a exercent al ROAC.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"El cost de l'informe d'auditor \\u00e9s subvencionable?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nom\\u00e9s si les bases reguladores ho estableixen i fins al l\\u00edmit que fixin (art. 74.3 del RD 887\\\/2006). Algunes convocat\\u00f2ries auton\\u00f2miques ho preveuen; comprovi la seva abans de pressupostar el projecte.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c9s el mateix que una auditoria de comptes?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. \\u00c9s una revisi\\u00f3 amb procediments definits a l&#8217;Ordre EHA\\\/1434\\\/2007 i l&#8217;informe ho indica expressament: no expressa una opini\\u00f3 sobre els comptes anuals. Es limita al compte justificatiu d&#8217;una subvenci\\u00f3 concreta.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Rebre subvencions obliga a auditar els comptes anuals?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed, si en un exercici rep subvencions o ajuts p\\u00fablics o de fons de la UE per un import total acumulat superior a 600.000 \\u20ac. En aquest cas ha d&#8217;auditar aquest exercici i aquells en qu\\u00e8 s&#8217;executin les operacions o inversions (DA 2a del RD 2\\\/2021), i nomenar l&#8217;auditor abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar (DA 4a).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quines despeses solen donar problemes en la revisi\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Despeses pagades fora de termini o en efectiu sense prou suport, falta de tres ofertes quan eren necess\\u00e0ries, hores de personal sense un registre fiable, IVA recuperable imputat com a despesa i despeses que no es vinculen amb claredat a l&#8217;activitat subvencionada. Detectar-les abans de presentar evita reintegraments parcials.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quant de temps he de conservar la documentaci\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La Llei 38\\\/2003 obliga a conservar els justificants mentre puguin ser objecte de comprovaci\\u00f3 i control (art. 14.1.g), i el dret a recon\\u00e8ixer el reintegrament prescriu als quatre anys (art. 39). Les bases i la normativa europea poden fixar terminis addicionals, per la qual cosa conv\\u00e9 revisar-los en cada ajut.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Treballen amb beneficiaris de qualsevol comunitat aut\\u00f2noma?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. Revisem comptes justificatius de beneficiaris de tot Espanya, sigui quin sigui l&#8217;\\u00f2rgan concedent: Estat, comunitats aut\\u00f2nomes, ens locals o fons europeus. Bona part de la feina es fa amb documentaci\\u00f3 digital. <a href=\\\"\\\/ca\\\/contacte\\\/\\\">Contacti amb nosaltres<\\\/a> i li prepararem una proposta.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50e61c elementor-widget elementor-widget-html\" data-id=\"d50e61c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Base legal<\/h2><p>Normes citades en aquesta p\u00e0gina, enlla\u00e7ades al seu text oficial:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Llei 38\/2003, de 17 de novembre, general de subvencions<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Reial decret 887\/2006, de 21 de juliol, Reglament de la Llei general de subvencions<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">Ordre EHA\/1434\/2007, de 17 de maig, norma d'actuaci\u00f3 dels auditors en la revisi\u00f3 de comptes justificatius<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Reial decret 2\/2021, de 12 de gener, Reglament de desplegament de la Llei d'auditoria de comptes<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Ordre HFP\/1030\/2021, de 29 de setembre, sistema de gesti\u00f3 del Pla de Recuperaci\u00f3, Transformaci\u00f3 i Resili\u00e8ncia<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, de 20 de juliol, d'auditoria de comptes<\/a><\/li><\/ul><p class=\"ca-note\">Informaci\u00f3 general actualitzada a 13\/10\/2026. No substitueix l'an\u00e0lisi del seu cas concret.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee31b6 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8ee31b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Articles relacionats<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/ajudes-ivace-justificacio-informe-auditor\/\"><small>07\/10\/2026 \u00b7 Subvencions i fons europeus<\/small><b>Ajudes IVACE+i: com es justifiquen amb informe d&#8217;auditor ROAC<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/informe-auditor-compte-justificatiu-subvencions\/\"><small>06\/10\/2026 \u00b7 Subvencions i fons europeus<\/small><b>Informe d&#8217;auditor en el compte justificatiu: guia per a subvencions de la Comunitat Valenciana<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/tancament-prtr-nextgenerationeu-justificacio-2026\/\"><small>06\/10\/2026 \u00b7 Subvencions i fons europeus<\/small><b>Tancament del Pla de Recuperaci\u00f3 el 2026: qu\u00e8 han de preparar els beneficiaris de fons NextGenerationEU<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b84be2 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"0b84be2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93e0ce0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"93e0ce0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c770f e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"e4c770f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd71945 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"dd71945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Serveis relacionats<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-704b11d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"704b11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tamb\u00e9 li pot interessar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01c512 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e01c512\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b98095d e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b98095d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8ddd71 elementor-widget elementor-widget-html\" data-id=\"a8ddd71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58f04c1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"58f04c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3e8ef ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"fa3e8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Fem auditories d&#8217;estats financers amb els est\u00e0ndards m\u00e9s alts de qualitat i rigor professional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d5f4ed elementor-widget elementor-widget-html\" data-id=\"2d5f4ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Auditoria obligat\u00f2ria<\/span><span>Auditoria volunt\u00e0ria<\/span><span>Comptes consolidats<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd5831 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bfd5831\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-398eb33 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"398eb33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-sector-public\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-997d527 elementor-widget elementor-widget-html\" data-id=\"997d527\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-634da65 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"634da65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria del sector p\u00fablic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac89b7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5ac89b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Auditoria especialitzada d&#8217;acord amb les Normes d&#8217;auditoria del sector p\u00fablic (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a61179 elementor-widget elementor-widget-html\" data-id=\"1a61179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Assist\u00e8ncia econ\u00f2mica i comptable a ens locals<\/span><span>Gesti\u00f3 patrimonial d'ens locals<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed01e56 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed01e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9fef765 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9fef765\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/informes-especials\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf0f6c elementor-widget elementor-widget-html\" data-id=\"6bf0f6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc0c34 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1dc0c34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Informes especials<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d482c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"54d482c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c0mplia gamma d&#8217;informes especials i serveis d&#8217;assegurament adaptats a les seves necessitats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d11ec elementor-widget elementor-widget-html\" data-id=\"20d11ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Revisi\u00f3 limitada (ISRE 2400)<\/span><span>Procediments acordats (ISRS 4400)<\/span><span>Ampliaci\u00f3 i reducci\u00f3 de capital<\/span><span>Compensaci\u00f3 de cr\u00e8dits<\/span><span>Aportacions no diner\u00e0ries<\/span><span>Transformaci\u00f3 de societats<\/span><span>Fusions i escissions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f24495 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2f24495\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12a5023 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12a5023\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bcea406 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bcea406\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a19de14 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"a19de14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sol\u00b7liciti la seva proposta d'auditoria de subvencions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82bf77 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"c82bf77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Expliqui&#8217;ns el seu cas i un auditor de la firma es posar\u00e0 en contacte amb vost\u00e8.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c12c17 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"4c12c17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4e0a4c ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e4e0a4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb8a2b ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"bcb8a2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Informe d&#8217;auditor ROAC per al compte justificatiu de subvencions (art. 74 RD 887\/2006): fons europeus, ajuts estatals, auton\u00f2mics i de R+D+i.<\/p>\n","protected":false},"author":1,"featured_media":304,"parent":1973,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1987","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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