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General intervention by the State administration

The General Intervention of the State Administration (IGAE) is the internal control body of the State public sector and the management and management centre of public accounting.

As a monitoring body, the IGAE is responsible for verifying, through prior control of legality, permanent financial control, public audit and financial control of subsidies, that the economic and financial activity of the State public sector is in accordance with the principles of legality, economy, efficiency and effectiveness.

As the managing and managing centre of public accounting, it is within its remit to provide reliable, comprehensive, professional and independent accounting information on public management. In this regard, it has the responsibility of drawing up the economic accounts of the public sector in accordance with the methodology of the European System of National Accounts, the most concrete and specific result of which is the determination of the figure, which is fundamental in the economic life of the nation, of public deficit, both in the total number of public administrations and in each of their subsectors.

Through these pages you can access the various publications, statistics and reports produced by the IGAE, reflecting the functions listed above and the updated regulations in the field of economic and financial control and public accounting, directly or through its own databases.

News

IGAE Resolution of 24 January 2025 approving the Annual Quality Assessment Plan for the year 2025.
Instruction 1/25, on the actions provided for in Article 159(1)(g) of the GPL Permanent Financial Control Plan 2025.
Resolution of 17 December 2024 of the Office of the Under-Secretary, calling for a selective process for admission to the Technical Audit and Accounting Corps through the general system of free access and internal promotion.
Resolution of 17 December 2024 of the Office of the Under-Secretary, which calls for a selective process for admission, through the general system of free access and internal promotion, to the Higher Corps of State Auditors.
IGAE Resolution of 23 February 2024 approving the Annual Quality Assessment Plan for the year 2024.
In 2024, we celebrated the 150th anniversary of IGAE. To obtain information on the various commemorative events and activities organized, a web site has been developed and can be accessed from this link.
Resolution of the General Intervention of the State Administration, approving the technical standard of the quality management system of public audit and permanent financial control, of 11 January 2024.

Report on the main results of control in the field of public procurement according to article 332.11 of the LCSP of the year 2022. Executive summary
New version of the National System for Advertising Subsidies and Public Aid
The National System for the Advertising of Subsidies and Public Aid (also known as the BDNS public portal) is a fundamental tool for the control and transparency of the activity of public administrations. The IGAE National Audit Office manages and maintains this information portal, which over the years has seen a significant increase in both the volume of information it provides and the number of queries it receives. The IGAE Budget Information Technology Office has made a major technological renewal effort to respond to these growing needs, and a new version of the portal has recently been launched, offering, on the one hand, a new web interface that is easier to use, adaptable to different devices, more accessible and modern; and, on the other hand, much higher performance in responding to different queries. In addition, an interface for the connection of applications (API) is being offered as a novelty, which will make it possible to automate queries, improving the availability of information.

Published Technical Note of the National Audit Office 1/2023 (PDF) on the procedure of " Terms of the Audit Initiation Document " (TDA).
Resolution of the General Intervention of the State Administration, approving the adaptation to the Public Sector of the International Quality Management Standards and the International Auditing Standard 220 (Revised).
New BASIC version 15.1 available (May 2023)
Joint circular, of 16 May 2023, of the State Advocate General and the State Administration General Intervention on criteria for calculating the calculation of the activity requirement required by article 32 of Law 9/2017, of 8 November, on public sector contracts.
Published information note by the National Audit Office on access to working papers when there is a change of auditor and the General Intervention of the State Administration is the predecessor auditor.
Adopted the new Technical Standard on Relative Importance or Materiality in Audits of Public Sector Financial Statements.
Guide to the system for monitoring and accreditation of compliance with milestones and targets under the Recovery, Transformation and Resilience Plan.
Implementation of the REPERTE (State Register of Entities Interested in Strategic Projects for Economic Recovery and Transformation).
General Report on Strategic Planning of Subsidies in the State Public Sector - 2021.
Instruction 1/2023 of the General Intervention of the State Administration regulating the Report to the Regulatory Bases established in article 17 of Law 38/2003 of 17 November, General Subsidies.
Frequently asked questions on auditing of accounts (NIA-EN-SP FAQ).
Technical note of the National Audit Office 1/2021 on the consideration of the condition of own environment in the audit of accounts (07-04-2021).
Technical Standard for Auditors in the Public Sector (30-12-2020).
Resolution of 22 December 2020 of the IGAE approving the Plan of Audits and Financial Control of Subsidies and Public Aid and the Plan of Permanent Financial Control for the year 2021.
Report on the main results of control in the field of public procurement under Article 332.11 of the LCSP for the year 2019.
Annual global report 2019 on the main results of control in public research bodies.
Day NIA-ES-SP.The General Intervention of the State Administration, one year after the adaptation of the International Auditing Standards to the Spanish Public Sector (NIA-ES-SP), organized last Thursday, 26 November, a virtual day through the TEAMS platform to exchange experiences after the first year of use.
The videos of the day and the conclusions document produced are included below.
Opening by the Comptroller General of the State Administration
Table 1
Table 2
Document of conclusions
Technical Note of the National Audit Office 3/2020, on the treatment in the audit of accounts of breaches of legality.
Resolution of 8 July 2020 of the General Intervention of the State Administration approving the European Funds Control Plan for the 2020-2021 auditing year (IGAE 2021 Plan).
Implementation of INVENTE as a public administrative register.
Study on the treatment of the own environment in financial reporting and audit reports.
Study on the treatment of the effects of COVID-19 on Financial Reporting and Auditing.
Technical note of the National Audit Office 2/2020 on the issuance of the interim and final annual audit report
Technical note of the National Audit Office 1/2020 on the structure and content of the paragraphs of the audit report according to the International Auditing Standards adapted to the Spanish Public Sector (NIA-ES-SP)
Resolution of the General Intervention of the State Administration of 25 October 2019, approving the adaptation of the Public Sector Audit Standards to the International Auditing Standards.
Report on the main results of public procurement control under Article 332.11 of the LCSP. Executive summary.
General report on the main results of the horizontal control actions of the Permanent Financial Control Plan 2018 in public research bodies. Executive summary.
Circular 2/2019, of 5 June, of the IGAE, on the regime for monitoring the resolution, extension and modification of contracts based on framework agreements managed by the Directorate-General for the Rationalisation and Centralisation of Procurement
Resolution of 16 May 2019, of the IGAE, approving the Instruction for the preparation of the report to be issued under Article 86.3 of Law 40/2015, of 1 October, on the Legal Regime of the Public Sector.
Technical Note of the National Audit Office 1/2019 on the consideration of an own environment in the audit of accounts.
Joint circular, of 22 March 2019, of the State Advocate General - Directorate of the State Legal Service and the General Intervention of the State Administration on criteria for calculating the calculation of the activity requirement required by Law 9/2017, of 9 November, on Public Sector Contracts in those entities that are considered their own means.
ONA Information Note on Amendments to the Annual Accounts of State Public Sector Foundations at the Request of the Single Protectorate of State Competing Foundations.
Information note No 1/2019. The new account 413, " Accrued Creditors " , in the Local Accounts Plans (pdf)
Resolution of 21 December 2018 of the IGAE approving the Plan of Audits and Financial Control of Subsidies and Public Aid and the Plan of Permanent Financial Control for the year 2019.
General Report on Strategic Subsidy Planning in the State Public Sector - 2018
General Report on Strategic Subsidy Planning in the State Public Sector - 2017
Circular 1/2018, of 23 January, of the General Intervention of the State Administration, on the effects derived from the entry into force of Law 39/2015, of 1 October, on the common administrative procedure of public administrations on the regulation provided for in Law 25/2013, of 27 December, on the promotion of electronic invoicing and creation of the accounting register of invoices in the public sector, in relation to the use of electronic invoicing in the public sector
National Anti-Fraud Coordination Service
Proposal for standardization of electronic invoice metadata in ENI document format. As agreed at the meeting of the e-invoicing forum held on 2 March 2017, this proposal for the standardisation of e-invoicing metadata is being published by opening a deadline for comments during the month of March in order finally to obtain a common ENI e-invoicing model.
Joint circular, of 22 June 2016, of the State Advocate General - Directorate of the State Legal Service and the General Intervention of the State Administration, on procedural costs. Condemnation of payment to the State Administration: documentation to be forwarded to the administrative body for payment.
Joint Circular, of 22 June 2016, of the State Attorney-General - Directorate of the State Legal Service and General Intervention of the State Administration, concerning the processing of electronic invoices and their effects in relation to credit assignments in the field of government procurement.