The Court of Auditors reports directly to the Spanish Parliament and performs its functions of examining and verifying the General State Account by delegation, and is in permanent liaison with it through the Joint Congress-Senate Committee for relations with the Court of Auditors.
The Spanish Parliament has been legally recognized the initiative to request the Court of Auditors to carry out specific audits, by decisions of the Joint Commission on the relations with the Court of Auditors. The Court must incorporate these initiatives to its audit programme, taking into account the availability of resources and planning its audit procedures.
The Plenum of the Court of Auditors approves the audit program each year and agrees to send it to the Joint Committee for relations with the Court of Auditors.
The result of audit actions is included in reports, memoranda, motions and memos approved by the Plenum of the Court of Auditors, agreeing to send it to the Spanish Parliament. The Joint Congress-Senate Committee on the relations with the Court of Auditors, upon hearing of the President of the Court, deliberates on each of the reports, memoranda, motions and memos, taking the appropriate decisions.
In the case of the General State Accounts, dictated by the Court of Auditors by delegation of the Spanish Parliament, the Joint Committee for relations with the Court of Auditors issues its opinion to the motions, that are sent to the plenary sessions of Congress and the Senate, the findings and accompanying agreements being submitted to full discussion.
After the adoption of resolutions by the Joint Commission for Relations with the Court of Auditors or, where appropriate, by the Plenary of the Congress and Senate , the publication will be agreed in the Government Gazette of the said resolutions and the report , memory, motion or corresponding note.
Similarly, if during the course of the audit procedures the requirement to cooperate with the Court of Auditors was not fulfilled, as provided by law, the Court may bring to the Parliament's attention the lack of cooperation from those obliged to provide it, without prejudice to the other actions included in Article 30 of the Law on the Court of Auditors.