{"id":1945,"date":"2026-10-01T09:30:00","date_gmt":"2026-10-01T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1945"},"modified":"2026-10-14T13:51:21","modified_gmt":"2026-10-14T11:51:21","slug":"control-financer-ajuntaments-auditors-privats","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/control-financer-ajuntaments-auditors-privats\/","title":{"rendered":"Control financer en ajuntaments: quan hi pot col\u00b7laborar un auditor privat"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>L&#8217;art. 34 del Reial decret 424\/2017 permet que un ens local, a proposta de l&#8217;\u00f2rgan interventor, contracti firmes privades d&#8217;auditoria perqu\u00e8 col\u00b7laborin en les auditories p\u00fabliques del seu control financer. L&#8217;auditor privat treballa sempre sota les instruccions de la Intervenci\u00f3, amb contractes de fins a dos anys prorrogables i un l\u00edmit de vuit anys de treballs sobre una mateixa entitat.<\/div>\n<p>Moltes intervencions municipals han de cobrir amb mitjans limitats un model de control intern exigent. El RD 424\/2017, que regula el r\u00e8gim jur\u00eddic del control intern en les entitats del sector p\u00fablic local i s&#8217;aplica des de l&#8217;01\/07\/2018, preveu expressament la col\u00b7laboraci\u00f3 externa. En aquest article expliquem qu\u00e8 permet, qu\u00e8 no permet i com encaixa en la planificaci\u00f3 anual del control financer.<\/p>\n<h2>El control intern local despr\u00e9s del RD 424\/2017<\/h2>\n<p>El control intern de l&#8217;activitat economicofinancera del sector p\u00fablic local l&#8217;exerceix l&#8217;\u00f2rgan interventor mitjan\u00e7ant dues modalitats: la <strong>funci\u00f3 interventora<\/strong> i el <strong>control financer<\/strong>. Al seu torn, el control financer s&#8217;exerceix mitjan\u00e7ant el <strong>control permanent<\/strong> i l&#8217;<strong>auditoria p\u00fablica<\/strong>, que inclouen el control d&#8217;efic\u00e0cia (art. 29.1).<\/p>\n<p>El reglament fixa, a m\u00e9s, un objectiu quantitatiu: el model de control ha d&#8217;assegurar, amb mitjans propis o externs, el control efectiu d&#8217;almenys el 80 % del pressupost general consolidat de l&#8217;exercici, i arribar al 100 % en el transcurs de tres exercicis consecutius (art. 4.3). Aquesta refer\u00e8ncia als \u00abmitjans externs\u00bb \u00e9s la porta d&#8217;entrada de la col\u00b7laboraci\u00f3.<\/p>\n<h2>Qu\u00e8 permet l&#8217;art. 34: col\u00b7laboraci\u00f3 a proposta de l&#8217;interventor<\/h2>\n<p>L&#8217;art. 34 regula la col\u00b7laboraci\u00f3 en les actuacions d&#8217;auditoria p\u00fablica. Les seves regles principals s\u00f3n:<\/p>\n<ul>\n<li><strong>Iniciativa de l&#8217;interventor.<\/strong> La col\u00b7laboraci\u00f3 es demana \u00aba proposta de l&#8217;\u00f2rgan interventor\u00bb, no per decisi\u00f3 unilateral de l&#8217;equip de govern.<\/li>\n<li><strong>Cr\u00e8dit pressupostari.<\/strong> Per assolir el nivell m\u00ednim de control efectiu, els ens locals han de consignar en els seus pressupostos les quanties suficients per atendre les necessitats de col\u00b7laboraci\u00f3.<\/li>\n<li><strong>Col\u00b7laboraci\u00f3 p\u00fablica o privada.<\/strong> Es pot formalitzar mitjan\u00e7ant convenis amb altres \u00f2rgans p\u00fablics o mitjan\u00e7ant la contractaci\u00f3 de firmes privades d&#8217;auditoria.<\/li>\n<li><strong>Subjecci\u00f3 a les instruccions de la Intervenci\u00f3.<\/strong> Les firmes contractades s&#8217;han d&#8217;ajustar a les instruccions dictades per l&#8217;\u00f2rgan interventor, que mant\u00e9 la direcci\u00f3 del treball.<\/li>\n<li><strong>L\u00edmits temporals.<\/strong> Contracte per un termini m\u00e0xim de dos anys, prorrogable segons la legislaci\u00f3 de contractes del sector p\u00fablic, sense superar vuit anys de treballs sobre una mateixa entitat mitjan\u00e7ant contractacions successives. Superat aquest per\u00edode, no es pot tornar a contractar per a aquesta entitat fins que hagin passat dos anys.<\/li>\n<li><strong>Incompatibilitat.<\/strong> No es pot contractar qui, en el mateix any o en l&#8217;anterior, hagi fet o faci altres treballs per a l&#8217;entitat sobre \u00e0rees o mat\u00e8ries sobre les quals s&#8217;hagi de pronunciar en el seu informe.<\/li>\n<\/ul>\n<p>L&#8217;article no trasllada la responsabilitat del control a l&#8217;auditor privat: la col\u00b7laboraci\u00f3 s&#8217;emmarca en el control financer que dirigeix la Intervenci\u00f3.<\/p>\n<h2>Tipus de treball: comptes, compliment i auditoria operativa<\/h2>\n<p>L&#8217;auditoria p\u00fablica consisteix en la verificaci\u00f3 posterior i sistem\u00e0tica de l&#8217;activitat economicofinancera, aplicant les normes d&#8217;auditoria i les instruccions que dicti la Intervenci\u00f3 General de l&#8217;Administraci\u00f3 de l&#8217;Estat (art. 29.3). Engloba tres modalitats:<\/p>\n<table>\n<thead>\n<tr>\n<th>Modalitat (art. 29.3 RD 424\/2017)<\/th>\n<th>Qu\u00e8 verifica<\/th>\n<th>Qui la dirigeix<\/th>\n<th>Paper possible de l&#8217;auditor privat<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Auditoria de comptes<\/td>\n<td>Si els comptes anuals expressen la imatge fidel i, si escau, l&#8217;execuci\u00f3 del pressupost<\/td>\n<td>\u00d2rgan interventor<\/td>\n<td>Executar el treball de camp i preparar l&#8217;esborrany d&#8217;informe segons les instruccions de la Intervenci\u00f3<\/td>\n<\/tr>\n<tr>\n<td>Auditoria de compliment<\/td>\n<td>Si els actes, operacions i procediments de gesti\u00f3 economicofinancera s&#8217;ajusten a la normativa aplicable<\/td>\n<td>\u00d2rgan interventor<\/td>\n<td>Revisi\u00f3 d&#8217;expedients de contractaci\u00f3, subvencions, personal o ingressos segons l&#8217;abast fixat<\/td>\n<\/tr>\n<tr>\n<td>Auditoria operativa<\/td>\n<td>Racionalitat economicofinancera i adequaci\u00f3 als principis de bona gesti\u00f3, amb recomanacions<\/td>\n<td>\u00d2rgan interventor<\/td>\n<td>An\u00e0lisi de processos, costos i efici\u00e8ncia de serveis, amb propostes de millora<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Segons l&#8217;art. 29.3.A), l&#8217;auditoria de comptes es fa anualment sobre els organismes aut\u00f2noms locals, les entitats p\u00fabliques empresarials locals, les fundacions del sector p\u00fablic local obligades a auditar-se per la seva normativa espec\u00edfica, els fons i consorcis de l&#8217;art. 2.2, i les societats mercantils i fundacions del sector p\u00fablic local no sotmeses a l&#8217;obligaci\u00f3 d&#8217;auditar-se que s&#8217;hagin incl\u00f2s en el pla anual d&#8217;auditories.<\/p>\n<p>Les societats mercantils locals que s\u00ed que estan obligades a auditar-se d&#8217;acord amb la normativa mercantil queden subjectes a l&#8217;auditoria de comptes de la Llei 22\/2015: la seva disposici\u00f3 addicional primera exclou del seu \u00e0mbit les entitats del sector p\u00fablic, per\u00f2 no les societats mercantils p\u00fabliques. Pot veure com abordem aquests enc\u00e0rrecs a la nostra p\u00e0gina d&#8217;<a href=\"\/ca\/serveis\/auditoria-sector-public\/\">auditoria del sector p\u00fablic<\/a> i, per als treballs d&#8217;efici\u00e8ncia i processos, a la d&#8217;<a href=\"\/ca\/serveis\/auditoria-gestio\/\">auditoria de gesti\u00f3 i operativa<\/a>.<\/p>\n<h2>Del pla anual de control financer a l&#8217;informe<\/h2>\n<p>L&#8217;\u00f2rgan interventor elabora cada any un <strong>Pla anual de control financer<\/strong> (art. 31). Inclou les actuacions obligat\u00f2ries per llei i les seleccionades despr\u00e9s d&#8217;una an\u00e0lisi de riscos, amb criteris quantitatius i qualitatius i amb rotaci\u00f3 per evitar duplicitats. El pla es remet al Ple a efectes informatius i es pot modificar, entre altres raons, per insufici\u00e8ncia de mitjans.<\/p>\n<p>El cicle complet, de manera simplificada, \u00e9s aquest:<\/p>\n<ol>\n<li>An\u00e0lisi de riscos i aprovaci\u00f3 del pla anual per la Intervenci\u00f3.<\/li>\n<li>Decisi\u00f3, a proposta de l&#8217;interventor, sobre les actuacions que requereixen col\u00b7laboraci\u00f3 externa i tramitaci\u00f3 del contracte.<\/li>\n<li>Execuci\u00f3 del treball per l&#8217;equip col\u00b7laborador, seguint les instruccions i les normes t\u00e8cniques aplicables.<\/li>\n<li>Informes escrits amb fets, conclusions i recomanacions (art. 35).<\/li>\n<li>Informe resum anual dels resultats del control intern, amb motiu de l&#8217;aprovaci\u00f3 del compte general (art. 37).<\/li>\n<li>Pla d&#8217;acci\u00f3 de l&#8217;entitat per corregir les debilitats, defici\u00e8ncies o incompliments detectats (art. 38).<\/li>\n<\/ol>\n<p>Les entitats que apliquen el model simplificat de comptabilitat local es poden acollir a un r\u00e8gim de control intern simplificat, amb un abast diferent.<\/p>\n<h2>El context a la prov\u00edncia d&#8217;Alacant i la Comunitat Valenciana<\/h2>\n<p>A la Comunitat Valenciana, la Sindicatura de Comptes fiscalitza el sector p\u00fablic local i publica els seus informes al seu web. Les entitats m\u00e9s grans de la prov\u00edncia, com els municipis de m\u00e9s de 50.000 habitants, combinen ajuntament, organismes aut\u00f2noms, societats mercantils i consorcis, de manera que el seu pla anual acostuma a abastar diverses modalitats d&#8217;auditoria p\u00fablica. Els ajuntaments s\u00f3n, a m\u00e9s, beneficiaris de fons europeus, la justificaci\u00f3 i el control dels quals analitzem a <a href=\"\/ca\/blog\/tancament-prtr-nextgenerationeu-justificacio-2026\/\">el tancament del Pla de Recuperaci\u00f3 el 2026<\/a>.<\/p>\n<p>Fora del sector p\u00fablic, per\u00f2 molt present en l&#8217;economia de molts municipis, hi ha l&#8217;economia social: el r\u00e8gim d&#8217;auditoria d&#8217;aquestes entitats el tractem a <a href=\"\/ca\/blog\/auditoria-cooperatives-comunitat-valenciana\/\">l&#8217;auditoria de cooperatives a la Comunitat Valenciana<\/a>. I quan l&#8217;ajuntament concedeix subvencions, el beneficiari pot necessitar un <a href=\"\/ca\/blog\/informe-auditor-compte-justificatiu-subvencions\/\">informe d&#8217;auditor en el compte justificatiu<\/a>, un treball diferent del control financer.<\/p>\n<p>El nostre equip treballa des d&#8217;Alacant. Pot con\u00e8ixer m\u00e9s coses sobre la firma a la p\u00e0gina d&#8217;<a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a>.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>L&#8217;alcalde o l&#8217;equip de govern poden contractar directament una auditoria del control financer?<\/h3>\n<p>L&#8217;art. 34 vincula la col\u00b7laboraci\u00f3 en les auditories p\u00fabliques a la proposta de l&#8217;\u00f2rgan interventor, que a m\u00e9s dicta les instruccions que ha de seguir la firma. Altres enc\u00e0rrecs aliens al control financer tenen el seu propi r\u00e8gim.<\/p>\n<h3>L&#8217;auditor privat substitueix l&#8217;interventor?<\/h3>\n<p>No. La firma col\u00b7labora amb l&#8217;\u00f2rgan interventor i s&#8217;ajusta a les seves instruccions. La responsabilitat del control intern continua sent de la Intervenci\u00f3.<\/p>\n<h3>Quant de temps pot treballar la mateixa firma per a una entitat?<\/h3>\n<p>El contracte t\u00e9 un termini m\u00e0xim de dos anys, prorrogable, i no es poden superar vuit anys de treballs sobre la mateixa entitat mitjan\u00e7ant contractacions successives. Despr\u00e9s ha de passar un per\u00edode de dos anys.<\/p>\n<h3>Quines normes t\u00e8cniques s&#8217;apliquen?<\/h3>\n<p>Les normes d&#8217;auditoria i les instruccions que dicta la Intervenci\u00f3 General de l&#8217;Administraci\u00f3 de l&#8217;Estat, a les quals remet l&#8217;art. 29.3 del RD 424\/2017, juntament amb les instruccions del mateix \u00f2rgan interventor.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">Reial decret 424\/2017, de 28 d&#8217;abril, r\u00e8gim jur\u00eddic del control intern en les entitats del sector p\u00fablic local (BOE-A-2017-5192)<\/a><\/li>\n<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&#8217;auditoria de comptes, text consolidat<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2020-4301\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3 de la IGAE de 02\/04\/2020 sobre l&#8217;informe resum i la tramesa d&#8217;informaci\u00f3 del control intern local<\/a><\/li>\n<li><a href=\"https:\/\/www.sindicom.gva.es\/\" target=\"_blank\" rel=\"noopener\">Sindicatura de Comptes de la Comunitat Valenciana<\/a><\/li>\n<\/ul>\n<p>Si la seva Intervenci\u00f3 est\u00e0 valorant suport extern per al pla anual de control financer, <a href=\"\/ca\/contacte\/\">contacti amb el nostre equip<\/a> i li explicarem com hi podem col\u00b7laborar dins del marc del RD 424\/2017.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El RD 424\/2017 permet que un ens local, a proposta de l&#8217;interventor, contracti firmes privades d&#8217;auditoria perqu\u00e8 col\u00b7laborin en l&#8217;auditoria p\u00fablica. Expliquem l&#8217;art. 34, els seus l\u00edmits temporals i incompatibilitats, les modalitats d&#8217;auditoria p\u00fablica i com encaixa en el pla anual de control financer.<\/p>\n","protected":false},"author":1,"featured_media":783,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Control financer local: col\u00b7laboraci\u00f3 d'auditors privats","ca_meta_desc":"L'art. 34 del RD 424\/2017 permet contractar firmes privades d'auditoria perqu\u00e8 col\u00b7laborin amb la Intervenci\u00f3 municipal. Requisits, l\u00edmits i modalitats.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[179],"tags":[],"class_list":["post-1945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sector-public-economia-social"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Control financer en ajuntaments: quan hi pot col\u00b7laborar un auditor privat - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/blog\/control-financer-ajuntaments-auditors-privats\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Control financer en ajuntaments: quan hi pot col\u00b7laborar un auditor privat - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"El RD 424\/2017 permet que un ens local, a proposta de l&#039;interventor, contracti firmes privades d&#039;auditoria perqu\u00e8 col\u00b7laborin en l&#039;auditoria p\u00fablica. Expliquem l&#039;art. 34, els seus l\u00edmits temporals i incompatibilitats, les modalitats d&#039;auditoria p\u00fablica i com encaixa en el pla anual de control financer.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ca\/blog\/control-financer-ajuntaments-auditors-privats\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-01T07:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-14T11:51:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/control-financiero-ayuntamientos-auditores-privados-v2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"controlaudit_web\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/control-financer-ajuntaments-auditors-privats\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/control-financer-ajuntaments-auditors-privats\\\/\"},\"author\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"headline\":\"Control financer en ajuntaments: quan hi pot col\u00b7laborar un auditor privat\",\"datePublished\":\"2026-10-01T07:30:00+00:00\",\"dateModified\":\"2026-10-14T11:51:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/control-financer-ajuntaments-auditors-privats\\\/\"},\"wordCount\":1532,\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/control-financer-ajuntaments-auditors-privats\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/control-financiero-ayuntamientos-auditores-privados-v2.jpg\",\"articleSection\":[\"Sector p\u00fablic i economia social\"],\"inLanguage\":\"ca\",\"isAccessibleForFree\":true,\"about\":[{\"@type\":\"Thing\",\"name\":\"Sector p\u00fablic i economia social\"}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/control-financer-ajuntaments-auditors-privats\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/control-financer-ajuntaments-auditors-privats\\\/\",\"name\":\"Control financer en ajuntaments: quan hi pot col\u00b7laborar un auditor privat - 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