The account of the General State Administration is formed each year by the General Intervention of the State Administration and is referred to the Court of Auditors before 31 July of the year following that to which it relates. This Account provides information on the assets, the financial situation, the economic patrimonial result and the execution of the Budget of the General Administration of the State.
The holders of the Ministerial Departments report annually by approving the Aggregated Reports corresponding to the operations carried out at their ministerial level.
The training and accountability to the Court of Auditors is carried out in accordance with the provisions of Rules 39 to 41 of Order EHA/3067/2011 of 8 November, approving the Accounting Instruction for the General Administration of the State.