Annual audit programme

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The first attribution of the Plenum of the Court of Auditors, according to its governing law, is to approve the audit programme each year and to forward it to the Joint Congress-Senate Committee for relations with the Court of Auditors. 

The annual audit programme, which is part of the planning that the Court performs in the mid and long term, lists for each year the audit initiatives of the Court of Auditors, the audits proposed by the Spanish Parliament and within its scope, the Legislative Assemblies of the Autonomous Regions, and those that ought to be carried out by legal mandate.

The programme is approved by the end of the year previous to the one to which it relates. During the validity of the programme, the members of the Plenum may propose new actions or modification, suspension or cancellation of the actions planned.