{"id":963,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=963"},"modified":"2026-10-21T08:52:48","modified_gmt":"2026-10-21T06:52:48","slug":"public-sector-audit","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/public-sector-audit\/","title":{"rendered":"Public sector audit and support for local authorities"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"963\" class=\"elementor elementor-963 elementor-31\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b6f40 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c1b6f40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f13c264 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"f13c264\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da3fcf5 e-con-full ca-split e-flex e-con e-parent\" data-id=\"da3fcf5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4699dd5 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"4699dd5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68de5b8 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"68de5b8\" 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=\"\/en\/\">Home<\/a> &nbsp;\/&nbsp; <a href=\"\/en\/services\/\">Services<\/a> &nbsp;\/&nbsp; Public sector audit<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f1f25 elementor-widget elementor-widget-html\" data-id=\"63f1f25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Comply <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc85609 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"bc85609\" 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\">Public sector audit and support for local authorities<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76d18b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"76d18b0\" 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>We work with public sector comptrollers&#8217; offices (Intervenciones) on public audit and financial control, and provide accounting and asset management support to town councils and their dependent entities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-adb66dd e-con-full ca-btns e-flex e-con e-parent\" data-id=\"adb66dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd45ed3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"fd45ed3\" 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=\"\/en\/contact\/\">\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\">Request a proposal \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-9b2a2bd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9b2a2bd\" 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-99b57b4 elementor-widget elementor-widget-html\" data-id=\"99b57b4\" 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>Area<\/small><b>Comply<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>NIA-ES-SP \u00b7 RD 424\/2017<\/b><\/div><div><small>Firm<\/small><b>ROAC no. 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-49e34e9 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"49e34e9\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-27a5e2f e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"27a5e2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-474c0fa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"474c0fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31ac3e2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"31ac3e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2dfbe3 elementor-widget elementor-widget-html\" data-id=\"f2dfbe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"On this page\"><p>On this page<\/p><ul><li><a href=\"#que-es\">What it is<\/a><\/li><li><a href=\"#para-quien\">Who it is for<\/a><\/li><li><a href=\"#marco-legal\">Legal framework<\/a><\/li><li><a href=\"#incluye\">What it includes<\/a><\/li><li><a href=\"#como-trabajamos\">How we work<\/a><\/li><li><a href=\"#documentacion\">Documentation<\/a><\/li><li><a href=\"#preguntas\">Frequently asked questions<\/a><\/li><li><a href=\"#base-legal\">Legal basis<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/en\/contact\/\">Request a proposal \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-554f8ae e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"554f8ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-75c47e5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"75c47e5\" 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-c306d88 elementor-widget elementor-widget-html\" data-id=\"c306d88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">In brief<\/b>Public sector audit is the subsequent, systematic verification of the economic and financial activity of public entities, in accordance with the auditing standards and instructions of Spain's General State Comptroller (Intervenci\u00f3n General de la Administraci\u00f3n del Estado, IGAE), including the auditing standards for the Spanish public sector, based on the NIA-ES (NIA-ES-SP). In local authorities it is carried out by the comptroller's office (Intervenci\u00f3n), which may engage private audit firms on the terms of art. 34 of Royal Decree 424\/2017. Controlaudit provides that collaboration and also offers economic, accounting and asset management assistance to local authorities.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919b442 elementor-widget elementor-widget-html\" data-id=\"919b442\" 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>Reviewed by Controlaudit's audit team \u00b7 Firm registered with the ROAC under no. S1604 \u00b7 Updated 13 October 2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5738ff3 elementor-widget elementor-widget-html\" data-id=\"5738ff3\" 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\">What it involves<\/h2><p>The Spanish General Budget Act (Ley General Presupuestaria) defines <strong>public audit<\/strong> as the subsequent, systematic verification of the economic and financial activity of the public sector through selective review procedures set out in the auditing standards and instructions of Spain's General State Comptroller (Intervenci\u00f3n General de la Administraci\u00f3n del Estado, IGAE) (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">art. 162 of Law 47\/2003<\/a>). It takes three forms: <strong>financial (accounting regularity) audit<\/strong>, <strong>compliance audit<\/strong> and <strong>performance (operational) audit<\/strong> (art. 164). At local level, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">Royal Decree 424\/2017<\/a> applies this framework to financial control, which is carried out through ongoing control and public audit (art. 29).<\/p><p>Audits of public sector accounts are governed by the auditing standards for the Spanish public sector, based on the NIA-ES (<strong>NIA-ES-SP<\/strong>), approved by the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">IGAE Resolution of 25\/10\/2019<\/a>, together with their explanatory notes and the Code of Ethics for public audit. Public sector entities fall outside the mandatory audit regime of the Spanish Audit Act, except for state-owned trading companies (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">First Additional Provision, section 2, of Law 22\/2015<\/a>): they are controlled by internal control bodies, which may rely on private firms.<\/p><p>Controlaudit Auditores Certificados (ROAC no. S1604) works with local and regional comptrollers' offices, always under their instructions, on audits of accounts, compliance audits and performance audits, and on grant control. We also provide <strong>economic and accounting assistance<\/strong> and <strong>asset management<\/strong> support to local authorities throughout Spain.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716dd9e elementor-widget elementor-widget-html\" data-id=\"716dd9e\" 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\">Who it is for<\/h2><\/div><ul class=\"ca-checks\"><li>Comptrollers' offices of town councils and provincial councils that need external resources to deliver the annual financial control plan.<\/li><li>Local authority trading companies, autonomous bodies, consortia and public foundations whose accounts must be audited within the internal control framework.<\/li><li>Town councils that need support in preparing the General Account (Cuenta General), the budget and its outturn, or the information they submit to other public authorities.<\/li><li>Local authorities whose asset inventory is out of date or not reconciled with the accounting records.<\/li><li>Universities and public entities that must account for grants or projects funded with European, national or regional funds.<\/li><li>Regional or national control bodies that seek private-sector collaboration to carry out their annual audit plan.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04e0e25 elementor-widget elementor-widget-html\" data-id=\"04e0e25\" 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\">Legal framework<\/h2><p>The <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">consolidated text of the Spanish Local Finance Act (Ley Reguladora de las Haciendas Locales, TRLRHL)<\/a> gives local authorities internal control over their economic management, their autonomous bodies and their trading companies, through prior audit (funci\u00f3n interventora), financial control (including the audit of the accounts of designated entities) and effectiveness control (art. 213). Royal Decree 424\/2017 develops this: the comptroller must ensure, using in-house or external resources, effective control of at least 80% of the consolidated general budget, reaching 100% over three consecutive years on the basis of a risk analysis (art. 4.3).<\/p><p><strong>Art. 34 of Royal Decree 424\/2017<\/strong> allows the local authority, on the comptroller's proposal, to engage private audit firms, which must follow the comptroller's instructions. It sets limits: a maximum contract of two years, extendable in accordance with public procurement legislation, a maximum of eight years of work on the same entity and a two-year cooling-off period after that. Nor may a firm be engaged if, in the same or the previous year, it has carried out other work for the entity on the areas on which it must report.<\/p><p>In the central government public sector, the IGAE may seek the collaboration of audit firms to carry out its annual audit plan, subject to its rules on independence (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">Second Additional Provision of Law 47\/2003<\/a>). As regards asset management, the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">Regulation on Local Authority Property (Reglamento de Bienes de las Entidades Locales, RBEL)<\/a> requires an inventory of all assets and rights to be drawn up (art. 17), updated every year and checked whenever a new council takes office (art. 33).<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><th>What it means<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Public audit in local authorities<\/th><td>Art. 29 RD 424\/2017<\/td><td>Audit of accounts, compliance audit and performance audit in accordance with IGAE standards and instructions.<\/td><\/tr><tr><th scope=\"row\">Collaboration of private firms with the local comptroller's office<\/th><td>Art. 34 RD 424\/2017<\/td><td>On the comptroller's proposal and under the comptroller's instructions; maximum of 2 years, extendable, and 8 years on the same entity.<\/td><\/tr><tr><th scope=\"row\">Minimum control coverage<\/th><td>Art. 4.3 RD 424\/2017<\/td><td>Effective control of 80% of the consolidated budget, and of 100% over three years.<\/td><\/tr><tr><th scope=\"row\">Technical standards for public sector audits of accounts<\/th><td>IGAE Resolution of 25\/10\/2019<\/td><td>Application of the NIA-ES-SP, their explanatory notes and the Code of Ethics.<\/td><\/tr><tr><th scope=\"row\">General Account of the local authority<\/th><td>Arts. 208 to 212 TRLRHL<\/td><td>Submission before 15 May, report of the Special Accounts Committee before 1 June and approval by the full council before 1 October.<\/td><\/tr><tr><th scope=\"row\">Asset inventory<\/th><td>Arts. 17 and 33 RBEL<\/td><td>Inventory of all assets and rights, annual update and check when a new council takes office.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d094496 elementor-widget elementor-widget-html\" data-id=\"d094496\" 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\">What is included<\/h2><\/div><div class=\"ca-inc\"><div><h3>Public audit and financial control<\/h3><p>Collaboration with the comptroller's office on audits of the accounts of dependent entities, compliance and performance audits, and support with the ongoing control included in the annual financial control plan.<\/p><\/div><div><h3>Grant control<\/h3><p>Review of grant expenditure statements for grants funded with European, national or regional funds awarded to local authorities and universities. Further information under <a href=\"\/en\/services\/grant-audit\/\">grant audit<\/a>.<\/p><\/div><div><h3>Economic and accounting assistance for local authorities<\/h3><p>Support for finance departments in preparing the General Account, drawing up the budget and its outturn, accounting opening, closing and adjustment entries, and submitting accounting, budgetary and economic information to the Ministry of Finance, the regional external audit body and the relevant autonomous community.<\/p><\/div><div><h3>Asset management for local authorities<\/h3><p>Design of manuals of rules and procedures, preparation or updating of the asset inventory, integration of the inventory with the accounting records, improvement of information systems and staff training.<\/p><\/div><div><h3>Support for control bodies<\/h3><p>Support for national and regional comptrollers general in carrying out their annual financial control or audit plan, when they seek private-sector collaboration.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00f8c7d elementor-widget elementor-widget-html\" data-id=\"00f8c7d\" 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\">How we work<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Defining the engagement with the comptroller's office<\/h3><p>We start from the annual financial control plan or the specific needs of the finance department and define the scope, type of audit and entities involved.<\/p><\/li><li><b>02<\/b><h3>Public procurement<\/h3><p>The engagement is formalised in accordance with public sector procurement legislation and the limits of art. 34 of Royal Decree 424\/2017. Before submitting a bid, we check our independence from the entity.<\/p><\/li><li><b>03<\/b><h3>Planning and risk analysis<\/h3><p>We review the control environment, the applicable regulations and the entity's risks, and agree the work programme with the comptroller's office.<\/p><\/li><li><b>04<\/b><h3>Performing the work<\/h3><p>We apply the procedures of the NIA-ES-SP and the comptroller's instructions, or carry out the agreed accounting and asset management work. The timeframe depends on the scope and the plan's schedule.<\/p><\/li><li><b>05<\/b><h3>Report and follow-up<\/h3><p>We deliver the draft to the comptroller's office, which is responsible for the control reports, and support the follow-up of recommendations and corrective measures.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-531029b elementor-widget elementor-widget-html\" data-id=\"531029b\" 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\">Documentation and deliverables<\/h2><\/div><div class=\"ca-docs\"><div><h3>What we will ask you for<\/h3><ul><li>Annual financial control plan and, where applicable, the entity's internal control rules.<\/li><li>Budget, budget outturn and General Account for the years concerned.<\/li><li>Annual accounts of the dependent companies, bodies and consortia.<\/li><li>Inventory of assets and rights and its reconciliation with the accounting records.<\/li><li>Selected procurement, grant and expenditure files.<\/li><li>Previous reports from the comptroller's office, the regional audit office (Sindicatura de Comptes) or the Spanish Court of Audit (Tribunal de Cuentas).<\/li><li>Organisation chart, delegations of authority and economic and financial management procedures.<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Draft reports on audits of accounts, compliance audits or performance audits for the comptroller's office.<\/li><li>Working papers in accordance with the NIA-ES-SP and the comptroller's instructions.<\/li><li>General Account, budget or budget outturn prepared together with the finance department, depending on the engagement.<\/li><li>Updated asset inventory, asset management procedures manual and reconciliation with the accounting records.<\/li><li>Report on recommendations and plan of corrective measures.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064603b elementor-widget elementor-widget-html\" data-id=\"064603b\" 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\">Frequently asked questions<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d2ef70 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7d2ef70\" 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-1311\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1311\" 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\">Can a town council engage a private firm for financial control?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1311\"><p>Yes. Art. 34 of Royal Decree 424\/2017 allows the local authority, on the comptroller&#8217;s proposal, to engage private audit firms to collaborate on public audit. The firm acts under the instructions of the comptroller, who remains responsible for the control.<\/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-1312\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1312\" 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\">How long can the collaboration last?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1312\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1312\"><p>Each contract has a maximum term of two years, extendable in accordance with public sector procurement legislation. Successive contracts may not exceed eight years of work on the same entity, after which there is a two-year wait before the same firm can be engaged again.<\/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-1313\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1313\" 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\">What are the NIA-ES-SP?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1313\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1313\"><p>They are the International Standards on Auditing as adapted for the Spanish public sector, approved by the Resolution of Spain&#8217;s General State Comptroller (IGAE) of 25\/10\/2019, together with their explanatory notes and the Code of Ethics for public audit. They apply to audits of public sector accounts.<\/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-1314\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1314\" 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\">What types of public audit are there?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1314\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1314\"><p>Spain&#8217;s General Budget Act (Law 47\/2003) distinguishes between financial (accounting regularity) audit, compliance audit and performance (operational) audit (art. 164). At local level, art. 29 of Royal Decree 424\/2017 refers to audit of accounts, compliance audit and performance audit.<\/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-1315\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1315\" 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\">Are municipal companies audited under the Spanish Audit Act?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1315\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1315\"><p>The First Additional Provision, section 2, of the Spanish Audit Act (Law 22\/2015) excludes public sector entities from its mandatory audit regime, except for state-owned trading companies. Municipal companies are, in addition, subject to the financial control of the comptroller&#8217;s office. Each dependent entity should be analysed individually.<\/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-1316\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1316\" 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\">What does economic and accounting assistance include?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1316\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1316\"><p>Support for finance departments with the General Account, the budget and its outturn, year-end closing and opening entries, balance adjustments and the submission of information to other public authorities. The work is tailored to the resources of each town council.<\/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-1317\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1317\" 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\">Why is the asset inventory important?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1317\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1317\"><p>The Regulation on Local Authority Property (Reglamento de Bienes de las Entidades Locales) requires an inventory of all assets and rights to be kept, updated every year and checked whenever a new council takes office. Without an inventory reconciled with the accounting records, the balance sheet does not give a true and fair view of the entity&#8217;s assets.<\/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-1318\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1318\" 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\">Do you work for entities in any autonomous community?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1318\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1318\"><p>Yes. We work with public entities throughout Spain and adapt our work to the applicable regional legislation in each case. <a href=\"\/en\/contact\/\">Contact us<\/a> to discuss your case.<\/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\":\"Can a town council engage a private firm for financial control?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Art. 34 of Royal Decree 424\\\/2017 allows the local authority, on the comptroller&#8217;s proposal, to engage private audit firms to collaborate on public audit. The firm acts under the instructions of the comptroller, who remains responsible for the control.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How long can the collaboration last?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Each contract has a maximum term of two years, extendable in accordance with public sector procurement legislation. Successive contracts may not exceed eight years of work on the same entity, after which there is a two-year wait before the same firm can be engaged again.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What are the NIA-ES-SP?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>They are the International Standards on Auditing as adapted for the Spanish public sector, approved by the Resolution of Spain&#8217;s General State Comptroller (IGAE) of 25\\\/10\\\/2019, together with their explanatory notes and the Code of Ethics for public audit. They apply to audits of public sector accounts.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What types of public audit are there?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Spain&#8217;s General Budget Act (Law 47\\\/2003) distinguishes between financial (accounting regularity) audit, compliance audit and performance (operational) audit (art. 164). At local level, art. 29 of Royal Decree 424\\\/2017 refers to audit of accounts, compliance audit and performance audit.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are municipal companies audited under the Spanish Audit Act?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The First Additional Provision, section 2, of the Spanish Audit Act (Law 22\\\/2015) excludes public sector entities from its mandatory audit regime, except for state-owned trading companies. Municipal companies are, in addition, subject to the financial control of the comptroller&#8217;s office. Each dependent entity should be analysed individually.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What does economic and accounting assistance include?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Support for finance departments with the General Account, the budget and its outturn, year-end closing and opening entries, balance adjustments and the submission of information to other public authorities. The work is tailored to the resources of each town council.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Why is the asset inventory important?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The Regulation on Local Authority Property (Reglamento de Bienes de las Entidades Locales) requires an inventory of all assets and rights to be kept, updated every year and checked whenever a new council takes office. Without an inventory reconciled with the accounting records, the balance sheet does not give a true and fair view of the entity&#8217;s assets.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do you work for entities in any autonomous community?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. We work with public entities throughout Spain and adapt our work to the applicable regional legislation in each case. <a href=\\\"\\\/en\\\/contact\\\/\\\">Contact us<\\\/a> to discuss your case.<\\\/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-ea00a05 elementor-widget elementor-widget-html\" data-id=\"ea00a05\" 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\">Legal basis<\/h2><p>Legislation cited on this page, linked to its official text:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">Law 47\/2003 of 26 November, General Budget Act (Ley General Presupuestaria)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">Royal Decree 424\/2017 of 28 April on the legal regime for internal control in local public sector entities<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">Royal Legislative Decree 2\/2004 of 5 March, consolidated text of the Local Finance Act (Ley Reguladora de las Haciendas Locales)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">Resolution of the IGAE of 25 October 2019 adapting the Public Sector Auditing Standards to the ISAs (NIA-ES-SP)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">Royal Decree 1372\/1986 of 13 June, Regulation on Local Authority Property (Reglamento de Bienes de las Entidades Locales)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Spanish Audit Act (Law 22\/2015 of 20 July)<\/a><\/li><\/ul><p class=\"ca-note\">General information updated on 13\/10\/2026. It is not a substitute for an analysis of your specific case.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77ef434 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"77ef434\" 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\">Related articles<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/financial-control-town-councils-private-auditors\/\"><small>01\/10\/2026 \u00b7 Public sector and social economy<\/small><b>Financial control in town councils: when a private auditor can assist<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/foundation-association-audit-valencian-community\/\"><small>29\/09\/2026 \u00b7 Public sector and social economy<\/small><b>Auditing foundations and associations in the Valencian Community: when is it mandatory?<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/cooperative-audit-valencian-community\/\"><small>28\/09\/2026 \u00b7 Public sector and social economy<\/small><b>Auditing cooperatives in the Valencian Community: housing, agri-food and the 2025 changes<\/b><span>Read 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-53bdcff e-con-full ca-sec e-flex e-con e-parent\" data-id=\"53bdcff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd0ebc8 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bd0ebc8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd71139 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"bd71139\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cccede ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"2cccede\" 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\">Related services<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8248a49 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"8248a49\" 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\">You may also be interested in<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f98f3b4 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"f98f3b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-d5c34c3 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d5c34c3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/annual-accounts-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25a7192 elementor-widget elementor-widget-html\" data-id=\"25a7192\" 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-602fc24 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"602fc24\" 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\">Audit of annual accounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99cd46c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"99cd46c\" 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>We audit financial statements to the highest standards of quality and professional rigour.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-916a8e4 elementor-widget elementor-widget-html\" data-id=\"916a8e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Mandatory audit<\/span><span>Voluntary audit<\/span><span>Consolidated accounts<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d87236 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7d87236\" 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-10e628a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10e628a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/special-reports\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f95ea75 elementor-widget elementor-widget-html\" data-id=\"f95ea75\" 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-4ce57a4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"4ce57a4\" 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\">Special reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8efb03b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8efb03b\" 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 wide range of special reports and assurance services tailored to your needs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc6935 elementor-widget elementor-widget-html\" data-id=\"2cc6935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Review engagements (ISRE 2400)<\/span><span>Agreed-upon procedures (ISRS 4400)<\/span><span>Capital increases and reductions<\/span><span>Debt-to-equity conversions<\/span><span>Contributions in kind<\/span><span>Company conversions<\/span><span>Mergers and divisions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9b2a05 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"e9b2a05\" 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-fd8519f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fd8519f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/sustainability-assurance\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e49f5d elementor-widget elementor-widget-html\" data-id=\"3e49f5d\" 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=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79ad312 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"79ad312\" 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\">Sustainability and non-financial information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5418803 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5418803\" 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>Assurance of sustainability information in accordance with current regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e70eb8 elementor-widget elementor-widget-html\" data-id=\"4e70eb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Sustainability reports (CSRD)<\/span><span>Non-financial information statement (Law 11\/2018)<\/span><span>Independent ESG assurance<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2619c57 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2619c57\" 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-63f169c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"63f169c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0f920f1 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"0f920f1\" 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-6e33c6e ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6e33c6e\" 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\">Request your proposal for a public sector audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc8dfa ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4dc8dfa\" 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>Tell us about your situation and one of the firm&#8217;s auditors will contact you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32134ba e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"32134ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-859a039 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"859a039\" 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=\"\/en\/contact\/\">\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\">Request a proposal \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-9f1f41c ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9f1f41c\" 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>Public sector audit: we support comptrollers&#8217; offices on public audit and financial control (RD 424\/2017, NIA-ES-SP) and assist local authorities.<\/p>\n","protected":false},"author":1,"featured_media":307,"parent":936,"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-963","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Public sector audit in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Public sector audit: we support comptrollers&#039; 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