Spain Coat of Arms Tapestry

Reports are the main text of the document or the audit and they all have a similar structure and presentation: approval paragraph, introduction, audit findings, conclusions and recommendations.

As for the memoranda, they have now been reduced to the annual report, which includes a summary of the actions taken in the exercise of audit and jurisdictional functions.

Motions contain suggestions for improvement and memos highlight or complement important or unique issues of an audit process.

The Joint Congress-Senate Committee for relations with the Court of Audit is aware of the results, proceeds to its consideration and adopts resolutions that are published in the Official Gazette together with the results of the audit.