{"id":1957,"date":"2026-10-06T13:00:00","date_gmt":"2026-10-06T11:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1957"},"modified":"2026-10-14T13:51:09","modified_gmt":"2026-10-14T11:51:09","slug":"informe-auditor-compte-justificatiu-subvencions","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/informe-auditor-compte-justificatiu-subvencions\/","title":{"rendered":"Informe d&#8217;auditor en el compte justificatiu: guia per a subvencions de la Comunitat Valenciana"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>El compte justificatiu amb informe d&#8217;auditor \u00e9s una modalitat de justificaci\u00f3 regulada en l&#8217;art. 74 del RD 887\/2006: el beneficiari presenta una mem\u00f2ria d&#8217;actuaci\u00f3 i una mem\u00f2ria econ\u00f2mica abreujada, i un auditor inscrit com a exercent en el Registre Oficial d&#8217;Auditors de Comptes (ROAC) revisa aquest compte amb l&#8217;abast que fixin les bases. En l&#8217;\u00e0mbit estatal, el treball es regeix per l&#8217;Ordre EHA\/1434\/2007; l&#8217;informe no \u00e9s una auditoria de comptes ni cont\u00e9 una opini\u00f3, sin\u00f3 que descriu les comprovacions fetes i els incompliments detectats.<\/div>\n<p>Si la seva empresa, associaci\u00f3 o fundaci\u00f3 ha rebut una ajuda de la Generalitat, de l&#8217;IVACE+i, d&#8217;un ministeri o d&#8217;un ajuntament, \u00e9s probable que l&#8217;hagi de justificar \u00abmitjan\u00e7ant compte justificatiu amb aportaci\u00f3 d&#8217;informe d&#8217;auditor\u00bb. Aquesta guia explica qu\u00e8 significa, qu\u00e8 fa l&#8217;auditor i qu\u00e8 ha de tenir preparat vost\u00e8.<\/p>\n<h2>Qu\u00e8 \u00e9s el compte justificatiu amb informe d&#8217;auditor<\/h2>\n<p>La justificaci\u00f3 \u00e9s la manera com el beneficiari acredita que ha complert la finalitat de l&#8217;ajuda i que ha aplicat els fons a les despeses previstes. El Reglament de la Llei general de subvencions (RD 887\/2006) preveu diverses modalitats. La que ens ocupa permet que les bases reguladores <strong>redueixin la informaci\u00f3 de la mem\u00f2ria econ\u00f2mica<\/strong> a canvi que un auditor revisi el compte justificatiu. Segons l&#8217;art. 74.1, s&#8217;han de complir tres condicions:<\/p>\n<ol>\n<li>Que el compte vagi acompanyat de l&#8217;informe d&#8217;un auditor de comptes <strong>inscrit com a exercent en el ROAC<\/strong>, el registre que gestiona l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC).<\/li>\n<li>Que l&#8217;auditor revisi el compte amb l&#8217;abast que determinin les bases i amb subjecci\u00f3 a les normes d&#8217;actuaci\u00f3 que proposi l&#8217;\u00f2rgan de control financer de l&#8217;administraci\u00f3 concedent.<\/li>\n<li>Que el compte inclogui una mem\u00f2ria d&#8217;actuaci\u00f3 i una mem\u00f2ria econ\u00f2mica abreujada. Com a m\u00ednim, aquesta \u00faltima cont\u00e9 un estat de les despeses agrupades i, si escau, les quantitats pressupostades i les desviacions (art. 74.5).<\/li>\n<\/ol>\n<p>\u00c9s diferent del compte justificatiu simplificat de l&#8217;art. 75, que les bases poden admetre per a subvencions inferiors a 60.000 \u20ac i en qu\u00e8 \u00e9s l&#8217;\u00f2rgan concedent qui comprova una mostra de justificants. Quina modalitat s&#8217;aplica i a partir de quin import ho decideixen les bases de cada convocat\u00f2ria.<\/p>\n<h2>Marc normatiu<\/h2>\n<p>La regulaci\u00f3 b\u00e0sica \u00e9s en tres normes estatals, a les quals solen remetre les convocat\u00f2ries auton\u00f2miques i locals:<\/p>\n<ul>\n<li><strong>Llei 38\/2003, general de subvencions (LGS).<\/strong> Fixa les obligacions del beneficiari (art. 14), les despeses subvencionables i la regla de les tres ofertes (art. 31) i la prescripci\u00f3 del reintegrament als quatre anys (art. 39).<\/li>\n<li><strong>RD 887\/2006, art. 74.<\/strong> Regula la modalitat amb informe d&#8217;auditor, qui designa l&#8217;auditor i si el seu cost \u00e9s subvencionable.<\/li>\n<li><strong>Ordre EHA\/1434\/2007.<\/strong> Aprova la norma d&#8217;actuaci\u00f3 dels auditors per al sector p\u00fablic estatal: procediments, contracte, confidencialitat, documentaci\u00f3 i contingut de l&#8217;informe.<\/li>\n<\/ul>\n<p>En les ajudes de la Generalitat i dels ens locals manen les bases de cada l\u00ednia i la normativa auton\u00f2mica o local aplicable. Moltes convocat\u00f2ries valencianes demanen seguir l&#8217;Ordre EHA\/1434\/2007 amb un model d&#8217;informe propi de l&#8217;organisme.<\/p>\n<h2>Qu\u00e8 revisa l&#8217;auditor i qu\u00e8 lliura<\/h2>\n<p>El compte justificatiu \u00e9s responsabilitat del beneficiari. L&#8217;auditor aplica els procediments de l&#8217;art. 3 de l&#8217;Ordre EHA\/1434\/2007 i els que hi afegeixin les bases:<\/p>\n<table>\n<thead>\n<tr>\n<th>El que aporta el beneficiari<\/th>\n<th>El que comprova l&#8217;auditor<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Mem\u00f2ria d&#8217;actuaci\u00f3 amb les activitats realitzades i els resultats<\/td>\n<td>Que la mem\u00f2ria concorda amb la documentaci\u00f3 de suport i, si ho preveuen les bases, que l&#8217;activitat s&#8217;ha dut a terme<\/td>\n<\/tr>\n<tr>\n<td>Relaci\u00f3 classificada de despeses i inversions (creditor, factura, import, dates d&#8217;emissi\u00f3 i de pagament)<\/td>\n<td>Que les despeses estan suportades per documents originals, registrades en comptabilitat, pagades i dins del per\u00edode subvencionable<\/td>\n<\/tr>\n<tr>\n<td>Factures, n\u00f2mines, justificants de pagament i contractes<\/td>\n<td>Que les despeses compleixen l&#8217;art. 31 LGS i les regles d&#8217;elegibilitat de les bases, i que estan ben classificades<\/td>\n<\/tr>\n<tr>\n<td>Ofertes de prove\u00efdors quan la despesa supera les quanties del contracte menor<\/td>\n<td>Que hi ha les tres ofertes i, si no es va triar la m\u00e9s avantatjosa, una mem\u00f2ria que ho justifiqui<\/td>\n<\/tr>\n<tr>\n<td>Declaraci\u00f3 d&#8217;altres ajudes i ingressos que financen l&#8217;activitat<\/td>\n<td>Que no hi ha concurr\u00e8ncia incompatible ni exc\u00e9s de finan\u00e7ament<\/td>\n<\/tr>\n<tr>\n<td>Carta de manifestacions signada al final de la revisi\u00f3<\/td>\n<td>Que el beneficiari declara haver informat de totes les circumst\u00e0ncies rellevants<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>El resultat \u00e9s un informe que identifica la subvenci\u00f3 i el compte revisat, detalla els procediments aplicats i enumera els <strong>fets que podrien suposar un incompliment<\/strong>, amb prou detall perqu\u00e8 l&#8217;\u00f2rgan gestor decideixi (art. 7 de l&#8217;Ordre). L&#8217;informe indica expressament que no t\u00e9 la naturalesa d&#8217;una auditoria de comptes i que no expressa una opini\u00f3. Nom\u00e9s es pot revisar per mostreig quan les bases, la convocat\u00f2ria o la resoluci\u00f3 ho permetin; en aquest cas, l&#8217;informe recull el sistema emprat, la mostra i el percentatge de defici\u00e8ncies.<\/p>\n<h2>Qui pot fer l&#8217;informe<\/h2>\n<p>Ha de ser un auditor o una societat d&#8217;auditoria inscrits com a exercents en el ROAC. L&#8217;art. 74 estableix, a m\u00e9s, dues regles sobre la designaci\u00f3:<\/p>\n<ul>\n<li>Si el beneficiari <strong>est\u00e0 obligat a auditar els seus comptes anuals<\/strong>, la revisi\u00f3 la fa el mateix auditor, llevat que les bases prevegin nomenar-ne un altre (art. 74.2).<\/li>\n<li>Si <strong>no hi est\u00e0 obligat<\/strong>, el beneficiari tria l&#8217;auditor, llevat que les bases reservin la designaci\u00f3 a l&#8217;\u00f2rgan concedent (art. 74.3).<\/li>\n<\/ul>\n<p>Compte: rebre ajudes per m\u00e9s de 600.000 \u20ac en un exercici el pot obligar a auditar tamb\u00e9 els comptes anuals, encara que la seva entitat sigui petita. Ho expliquem en <a href=\"\/ca\/blog\/auditoria-obligatoria-subvencions-600000-euros\/\">auditoria obligat\u00f2ria per subvencions o contractes p\u00fablics de m\u00e9s de 600.000 \u20ac<\/a>.<\/p>\n<h2>Errors freq\u00fcents que endarrereixen la justificaci\u00f3<\/h2>\n<ul>\n<li>Pagaments en efectiu o fora del termini de justificaci\u00f3, o justificants de pagament que no permeten identificar la factura.<\/li>\n<li>Factures a nom d&#8217;una altra empresa del grup o amb conceptes gen\u00e8rics que no es poden vincular al projecte.<\/li>\n<li>Manca de les tres ofertes, o elecci\u00f3 d&#8217;una oferta m\u00e9s cara sense una mem\u00f2ria que la justifiqui.<\/li>\n<li>Costos de personal sense parts horaris o sense un criteri d&#8217;imputaci\u00f3 coherent amb les bases.<\/li>\n<li>No haver declarat altres ajudes rebudes per a la mateixa activitat, o incomplir les obligacions de publicitat.<\/li>\n<li>Encarregar l&#8217;informe pocs dies abans del venciment, sense marge per esmenar.<\/li>\n<\/ul>\n<h2>Organismes de la Comunitat Valenciana<\/h2>\n<p>Cada organisme t\u00e9 les seves instruccions i, sovint, el seu propi model d&#8217;informe:<\/p>\n<ul>\n<li><strong>IVACE+i i IVACE+i Innovaci\u00f3.<\/strong> Publiquen manuals per convocat\u00f2ria i fase; IVACE+i Innovaci\u00f3 va actualitzar el 13\/01\/2026 la seva plantilla d&#8217;informe de l&#8217;auditor ROAC per als costos simplificats. M\u00e9s detall a <a href=\"\/ca\/blog\/ajudes-ivace-justificacio-informe-auditor\/\">com es justifiquen les ajudes de l&#8217;IVACE+i amb informe d&#8217;auditor<\/a>.<\/li>\n<li><strong>Conselleries i Turisme Comunitat Valenciana.<\/strong> Algunes l\u00ednies inclouen guies i models d&#8217;informe en les seves convocat\u00f2ries.<\/li>\n<li><strong>Diputaci\u00f3 d&#8217;Alacant i ajuntaments.<\/strong> Les bases de cada l\u00ednia fixen la modalitat. Per a l&#8217;\u00e0mbit local, vegi <a href=\"\/ca\/blog\/control-financer-ajuntaments-auditors-privats\/\">control financer als ajuntaments<\/a>.<\/li>\n<li><strong>Fons NextGenerationEU.<\/strong> Tenen requisits addicionals de tra\u00e7abilitat: vegi <a href=\"\/ca\/blog\/tancament-prtr-nextgenerationeu-justificacio-2026\/\">el tancament del Pla de Recuperaci\u00f3 el 2026<\/a>.<\/li>\n<\/ul>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Puc triar auditor?<\/h3>\n<p>Si la seva entitat no est\u00e0 obligada a auditar els seus comptes anuals, s\u00ed, llevat que les bases reservin la designaci\u00f3 a l&#8217;\u00f2rgan concedent. Si hi est\u00e0 obligada, la revisi\u00f3 correspon al seu auditor de comptes, llevat que les bases prevegin un altre nomenament (art. 74.2 i 74.3 del RD 887\/2006).<\/p>\n<h3>El cost de l&#8217;informe \u00e9s subvencionable?<\/h3>\n<p>Ho pot ser quan les bases ho estableixin i fins al l\u00edmit que fixin (art. 74.3). Tant la possibilitat com l&#8217;import m\u00e0xim depenen de cada convocat\u00f2ria, de manera que consulti les bases de la seva.<\/p>\n<h3>El meu auditor de comptes pot fer l&#8217;informe?<\/h3>\n<p>S\u00ed, sempre que estigui inscrit com a exercent en el ROAC i compleixi les normes d&#8217;independ\u00e8ncia. Si la seva entitat est\u00e0 obligada a auditar-se, la regla general \u00e9s precisament que el faci el mateix auditor.<\/p>\n<h3>Quin termini hi ha per presentar el compte?<\/h3>\n<p>El fixen les bases o la resoluci\u00f3 de concessi\u00f3. Encarregui el treball amb antelaci\u00f3 perqu\u00e8 hi hagi marge d&#8217;esmena.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">RD 887\/2006, Reglament de la Llei general de subvencions (BOE, text consolidat), arts. 72, 74 i 75<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">Ordre EHA\/1434\/2007, norma d&#8217;actuaci\u00f3 dels auditors en la revisi\u00f3 de comptes justificatius (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Llei 38\/2003, general de subvencions (BOE, text consolidat)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">RD 2\/2021, Reglament de la Llei d&#8217;auditoria de comptes (BOE), disposici\u00f3 addicional segona<\/a><\/li>\n<li><a href=\"https:\/\/innoavi.es\/es\/justificacion\/\" target=\"_blank\" rel=\"noopener\">IVACE+i Innovaci\u00f3: justificaci\u00f3 d&#8217;ajudes i models<\/a><\/li>\n<\/ul>\n<p>A Controlaudit, societat d&#8217;auditoria inscrita en el ROAC amb el n\u00fam. S1604 i amb seu a Alacant, revisem comptes justificatius d&#8217;ajudes auton\u00f2miques, estatals, locals i europees. Conegui el nostre servei d&#8217;<a href=\"\/ca\/serveis\/auditoria-subvencions\/\">auditoria de subvencions<\/a> o com treballem com a <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a> i <a href=\"\/ca\/auditors-valencia\/\">a Val\u00e8ncia<\/a>, i <a href=\"\/ca\/contacte\/\">expliqui&#8217;ns quina ajuda ha de justificar<\/a> per revisar les bases amb vost\u00e8.<\/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>Guia pr\u00e0ctica sobre el compte justificatiu amb informe d&#8217;auditor: marc de l&#8217;art. 74 del RD 887\/2006 i l&#8217;Ordre EHA\/1434\/2007, repartiment de papers entre beneficiari i auditor, qui designa l&#8217;auditor, errors freq\u00fcents i particularitats de l&#8217;IVACE+i, la Generalitat i els ens locals.<\/p>\n","protected":false},"author":1,"featured_media":304,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Compte justificatiu amb informe d'auditor: guia","ca_meta_desc":"Qu\u00e8 \u00e9s el compte justificatiu amb informe d'auditor ROAC, qu\u00e8 revisa l'auditor segons l'art. 74 RD 887\/2006 i qu\u00e8 ha de preparar el beneficiari.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[181],"tags":[],"class_list":["post-1957","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-subvencions-fons-europeus"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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