{"id":1081,"date":"2026-10-01T09:30:00","date_gmt":"2026-10-01T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1081"},"modified":"2026-10-14T09:40:04","modified_gmt":"2026-10-14T07:40:04","slug":"financial-control-town-councils-private-auditors","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/en\/blog\/financial-control-town-councils-private-auditors\/","title":{"rendered":"Financial control in town councils: when a private auditor can assist"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">In brief<\/b>Art. 34 of Royal Decree 424\/2017 allows a local authority, on the proposal of the comptroller, to engage private audit firms to assist with the public audits that form part of its financial control. The private auditor always works under the instructions of the comptroller&#8217;s office (Intervenci\u00f3n), under contracts of up to two years that may be extended, and subject to a limit of eight years of work on the same entity.<\/div>\n<p>Many municipal comptrollers&#8217; offices must deliver a demanding internal control model with limited resources. Royal Decree 424\/2017, which governs the legal framework for internal control in local public sector entities and has applied since 01\/07\/2018, expressly provides for external assistance. In this article we explain what it allows, what it does not allow and how it fits into annual financial control planning.<\/p>\n<h2>Local internal control after Royal Decree 424\/2017<\/h2>\n<p>Internal control of the economic and financial activity of the local public sector is exercised by the comptroller through two modalities: the <strong>prior audit function<\/strong> (funci\u00f3n interventora) and <strong>financial control<\/strong>. Financial control is in turn exercised through <strong>ongoing control<\/strong> and <strong>public audit<\/strong>, which include effectiveness control (art. 29.1).<\/p>\n<p>The regulation also sets a quantitative target: the control model must ensure, using in-house or external resources, effective control of at least 80% of the consolidated general budget for the year, reaching 100% over three consecutive years (art. 4.3). That reference to \u00abexternal resources\u00bb is the gateway for outside assistance.<\/p>\n<h2>What art. 34 allows: assistance on the comptroller&#8217;s proposal<\/h2>\n<p>Art. 34 governs assistance with public audit work. Its main rules are:<\/p>\n<ul>\n<li><strong>Comptroller&#8217;s initiative.<\/strong> Assistance is sought \u00abon the proposal of the comptroller\u00bb, not by unilateral decision of the governing team.<\/li>\n<li><strong>Budget appropriation.<\/strong> To achieve the minimum level of effective control, local authorities must include in their budgets sufficient amounts to cover their assistance needs.<\/li>\n<li><strong>Public or private assistance.<\/strong> It may take the form of agreements with other public bodies or the engagement of private audit firms.<\/li>\n<li><strong>Subject to the comptroller&#8217;s instructions.<\/strong> The firms engaged must comply with the instructions issued by the comptroller, who retains direction of the work.<\/li>\n<li><strong>Time limits.<\/strong> Contracts for a maximum of two years, extendable in accordance with public procurement legislation, without exceeding eight years of work on the same entity through successive contracts. Once that period has been reached, the firm cannot be engaged again for that entity until two years have passed.<\/li>\n<li><strong>Incompatibility.<\/strong> A firm may not be engaged if, in the same year or the previous one, it has carried out or is carrying out other work for the entity on areas or matters on which it must report.<\/li>\n<\/ul>\n<p>The article does not transfer responsibility for control to the private auditor: the assistance takes place within the financial control directed by the comptroller&#8217;s office.<\/p>\n<h2>Types of work: accounts, compliance and operational audit<\/h2>\n<p>Public audit consists of the subsequent and systematic verification of economic and financial activity, applying the auditing standards and instructions issued by Spain&#8217;s General State Comptroller (Intervenci\u00f3n General de la Administraci\u00f3n del Estado, IGAE) (art. 29.3). It comprises three types:<\/p>\n<table>\n<thead>\n<tr>\n<th>Type (art. 29.3 Royal Decree 424\/2017)<\/th>\n<th>What it verifies<\/th>\n<th>Who directs it<\/th>\n<th>Possible role of the private auditor<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Audit of accounts<\/td>\n<td>Whether the annual accounts give a true and fair view and, where applicable, reflect budget execution<\/td>\n<td>Comptroller<\/td>\n<td>Carry out the fieldwork and prepare the draft report in accordance with the comptroller&#8217;s instructions<\/td>\n<\/tr>\n<tr>\n<td>Compliance audit<\/td>\n<td>Whether economic and financial management acts, transactions and procedures comply with the applicable rules<\/td>\n<td>Comptroller<\/td>\n<td>Review of procurement, grant, staff or revenue files according to the scope set<\/td>\n<\/tr>\n<tr>\n<td>Operational audit<\/td>\n<td>Economic and financial rationality and adherence to the principles of sound management, with recommendations<\/td>\n<td>Comptroller<\/td>\n<td>Analysis of processes, costs and efficiency of services, with proposals for improvement<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Under art. 29.3.A), the audit of accounts is carried out annually on local autonomous bodies, local public business entities, local public sector foundations required to be audited under their specific rules, the funds and consortia referred to in art. 2.2, and local public sector companies and foundations not required to be audited that have been included in the annual audit plan.<\/p>\n<p>Local public companies that are required to be audited under company law are subject to the statutory audit regime of Law 22\/2015: its first additional provision excludes public sector entities from its scope, but not public companies. You can see how we approach these engagements on our <a href=\"\/en\/services\/public-sector-audit\/\">public sector audit<\/a> page and, for efficiency and process work, on our <a href=\"\/en\/services\/performance-audit\/\">performance and operational audit<\/a> page.<\/p>\n<h2>From the annual financial control plan to the report<\/h2>\n<p>Each year the comptroller draws up an <strong>Annual Financial Control Plan<\/strong> (art. 31). It includes the work required by law and the work selected after a risk analysis, using quantitative and qualitative criteria and rotation to avoid duplication. The plan is sent to the full council for information and may be amended, among other reasons, owing to insufficient resources.<\/p>\n<p>In simplified form, the full cycle is as follows:<\/p>\n<ol>\n<li>Risk analysis and approval of the annual plan by the comptroller&#8217;s office.<\/li>\n<li>Decision, on the comptroller&#8217;s proposal, on which work requires external assistance, and processing of the contract.<\/li>\n<li>Performance of the work by the assisting team, following the instructions and the applicable technical standards.<\/li>\n<li>Written reports setting out facts, conclusions and recommendations (art. 35).<\/li>\n<li>Annual summary report on the results of internal control, when the general account is approved (art. 37).<\/li>\n<li>The entity&#8217;s action plan to correct the weaknesses, deficiencies or breaches identified (art. 38).<\/li>\n<\/ol>\n<p>Entities that apply the simplified local accounting model may opt for a simplified internal control regime, with a different scope.<\/p>\n<h2>The context in the province of Alicante and the Valencian Community<\/h2>\n<p>In the Valencian Community, the Sindicatura de Comptes (the regional audit office) audits the local public sector and publishes its reports on its website. The largest entities in the province, such as municipalities with more than 50,000 inhabitants, combine the town council, autonomous bodies, companies and consortia, so their annual plan usually covers several types of public audit. Town councils are also beneficiaries of EU funds, whose justification and control we analyse in <a href=\"\/en\/blog\/recovery-plan-closure-nextgenerationeu-justification\/\">the closure of the Recovery Plan in 2026<\/a>.<\/p>\n<p>Outside the public sector, but very present in the economy of many municipalities, is the social economy: we discuss the audit regime for these entities in <a href=\"\/en\/blog\/cooperative-audit-valencian-community\/\">the audit of cooperatives in the Valencian Community<\/a>. And when the town council awards grants, the beneficiary may need an <a href=\"\/en\/blog\/auditor-report-grant-expenditure-statement\/\">auditor&#8217;s report on the grant expenditure statement<\/a>, a different engagement from financial control.<\/p>\n<p>Our team works from Alicante. You can find out more about the firm on the <a href=\"\/en\/auditors-alicante\/\">auditors in Alicante<\/a> page.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>Can the mayor or the governing team directly commission a financial control audit?<\/h3>\n<p>Art. 34 links assistance with public audits to a proposal from the comptroller, who also issues the instructions the firm must follow. Other engagements unrelated to financial control have their own regime.<\/p>\n<h3>Does the private auditor replace the comptroller?<\/h3>\n<p>No. The firm assists the comptroller and follows the comptroller&#8217;s instructions. Responsibility for internal control remains with the comptroller&#8217;s office.<\/p>\n<h3>How long can the same firm work for an entity?<\/h3>\n<p>The contract has a maximum term of two years, which may be extended, and eight years of work on the same entity through successive contracts may not be exceeded. A two-year period must then elapse.<\/p>\n<h3>Which technical standards apply?<\/h3>\n<p>The auditing standards and instructions issued by the General State Comptroller (IGAE), to which art. 29.3 of Royal Decree 424\/2017 refers, together with the instructions of the comptroller concerned.<\/p>\n<h2>Official sources<\/h2>\n<ul>\n<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 framework for internal control in local public sector entities (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\">Law 22\/2015 of 20 July, Spanish Audit Act, consolidated text<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2020-4301\" target=\"_blank\" rel=\"noopener\">IGAE Resolution of 02\/04\/2020 on the summary report and the submission of local internal control information<\/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>If your comptroller&#8217;s office is considering external support for the annual financial control plan, <a href=\"\/en\/contact\/\">contact our team<\/a> and we will explain how we can assist within the framework of Royal Decree 424\/2017.<\/p>\n<p class=\"ca-note\">Article prepared by Controlaudit&#8217;s technical team. Updated 08\/10\/2026. This content is for information only and does not replace professional advice on your specific case.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Royal Decree 424\/2017 allows a local authority, on the comptroller&#8217;s proposal, to engage private audit firms to assist with public audits. We explain art. 34, its time limits and incompatibilities, the types of public audit and how it fits into the annual financial control plan.<\/p>\n","protected":false},"author":1,"featured_media":783,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Local financial control: support from private auditors","ca_meta_desc":"Art. 34 of Royal Decree 424\/2017 allows private audit firms to be engaged to assist the municipal comptroller's office. Requirements, limits and types.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[108],"tags":[],"class_list":["post-1081","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-public-sector-social-economy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Financial control in town councils: when a private auditor can assist - 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\/en\/blog\/financial-control-town-councils-private-auditors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Financial control in town councils: when a private auditor can assist - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Royal Decree 424\/2017 allows a local authority, on the comptroller&#039;s proposal, to engage private audit firms to assist with public audits. 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