Resolutions, instructions and explanatory notes

Resolution of 30 July 2015, of the IGAE issuing instructions for the exercise of permanent financial control

Resolution of 30 July 2015, of the IGAE issuing instructions for the conduct of public audits

Control plans

Resolution of 23 December 2025 approving the Plan for the Audit and Financial Control of State Aid and Subsidies and the Permanent Financial Control Plan for the year 2026.
IGAE Resolution of 18 February 2026 approving the Annual Quality Assessment Plan for the year 2026

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 Subsidies and Control of European Funds (IONAPI).
Resolution of 20 September 2017 of the General Intervention of the State Administration, which develops the principle of independence for the exercise of the control functions attributed to the General Intervention of the State Administration.

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.
Joint Circular, of 16 May 2023, of the State Attorney General and the General Intervention of the State Administration, on criteria for calculating the calculation of the activity requirement required in article 32 of Law 9/2017, of 8 November, on public sector contracts.
Study of the own environment in audit reports and annual accounts.

Instruction 1/2025 on the actions provided for in Article 159(1)(g) of the GPL Permanent Financial Control Plan 2025.
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.
Instruction of the Comptroller General of the State Administration concerning the participation of the representatives of the IGAE in the collegiate bodies competent in the field of procurement in the processing of contracts to be financed with funds from the PRTR.
ONA information noteon the composition of the recruitment bureaux.
Foundation Public Sector Audit Strategy2018-2022.
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 subsidy plans (29-05-2019).
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.
Resolution of 9 February 2018 of the IGAEapproving instructions for the implementation of the actions provided for in Article 159(1)(g) of the General Budget Law.
Resolution of 7 April 2021, of the IGAE, approving the distribution of functions of the National Audit Office