Control plans
Resolution of 23 December 2024 approving the Audit and Financial Control Plan for State Aid and Subsidies and the Permanent Financial Control Plan for the year 2025.
IGAE Resolution of 23 February 2024 approving the Annual Quality Assessment Plan for the year 2024
Protection of independence at ONA level
Instruction of the National Audit Office 1/2018 on the protection of independence in the work of Public Audit, Permanent Financial Control, Financial Control of Grants and Control of European Funds (IONAPI).
Resolution of 20 September 2017 of the General Intervention of the State Administration, implementing the principle of independence for the exercise of control functions conferred on the General Intervention of the State Administration.
Own environment and technical service
Resolution of 16 May 2019 of the IGAE, approving the Instruction for the preparation of the report to be issued pursuant to Article 86.3 of Law 40/2015 of 1 October on the Public Sector Legal Regime.
Joint Circular of 16 May 2023 of the General Counsel of the State and the General Intervention of the State Administration on criteria for the calculation of the calculation of the activity requirement required by Article 32 of Law 9/2017 of 8 November on public sector contracts.
Study of own environment in audit reports and annual accounts.
Other
Instruction 1/2025 on the actions under Article 159(1)(g) of the GSP Permanent Financial Control Plan 2025.
Instruction 1/2023 of the General Intervention of the State Administration regulating the Report to the Regulatory Bases set out in Article 17 of Law 38/2003 of 17 November, General for Grants.
Instruction by the Office of the State Administration concerning the participation of representatives of the IGAE in the relevant collegial bodies for recruitment in connection with the processing of contracts to be financed from PRTR funds.
ONA information note on the composition of the recruitment tables.
Public Sector Foundation audit strategy 2018-2022.
Study on the treatment of the effects of COVID-19 on financial reporting and auditing.
General Guide for the Preparation, Monitoring, Control, Evaluation and Publicity of Strategic Grant Plans (29-05-2019).
ONA information note on amendments to the annual accounts of state-owned public sector foundations at the request of the Single Protectorate of State-owned foundations.
Resolution of 9 February 2018 of the IGAE approving instructions for the conduct of the proceedings provided for in Article 159(1)(g) of the General Budget Act.
Resolution of 7 April 2021 of the IGAE approving the distribution of functions of the National Audit Office