Gobierno de España. Ministerio de Hacienda. Intervención General de la Administración del Estado.
Administración Presupuestaria

Audit function

This modality involves performing a prior check of the legality of all State Administration acts and those of its regional bodies which result in the recognition of economic rights and obligations, as well as the income and payments arising from such acts and the collection, investment or general application of public funds.

Exercise of the audit function involves: prior oversight of acts that recognise economic rights, approve expenditures, agree to movements of funds or securities, or those which are likely to have such effects; audits of expenditure and investment settlements; formal audits of payment orders and audits of material payments.

On this channel you can access the main resolutions and circulars regarding this modality, as well as a variety of statistical information on aspects such as the designations made for material verification of investment, or the approved forms of validating public expenditure in the state public sector.

The queries resolved by IGAE on these matters are accessible in the Lei database.