Paragraph 4 of the 25th additional provision of the LGS provides that the National Anti-Fraud Coordination Service shall be assisted by an Advisory Council chaired by the Comptroller General of the State Administration and composed of representatives of the ministries, agencies and other national institutions with responsibilities in the management, control, prevention and fight against fraud in relation to the financial interests of the European Union. Its composition and operation shall be determined by Royal Decree.
Royal Decree 91/2019, of 1 March, regulates the composition and functioning of the Advisory Council for Preventing and Combating Fraud against the European Union's financial interests, which is configured as a collegiate advisory and support body of the SNCA, the purpose of which is to assist the aforementioned Service in the exercise of its functions. CAFUE is broadly representative of the national bodies, entities and institutions which are competent in the management, control, prevention and fight against fraud in this area and which are therefore involved in one way or another in the adoption and implementation of these measures and actions. The EUCAC has been set up as an essential instrument to ensure effective cooperation between all actors involved in the different phases of the anti-fraud cycle (prevention, detection, investigation and recovery/sanctions) and to enable the SNCA to properly fulfil its coordinating role in the field of fraud prevention and the fight against fraud, thus contributing to providing an integrated and effective response of the institutions to the phenomenon of fraud against the EU's financial interests.
The CAFUE can function in plenary session, as a permanent commission or through commissions that may be set up within it. The Commission for the analysis and review of anti-fraud legislation and the Commission for the National Anti-Fraud Strategy are currently in place.