Audit on the agreements and resolutions contrary to the objections made by the local internal auditors of the local entities of the Autonomous Community of Extremadura and the anomalies detected in the area of income, as well as on the agreements adopted with omission of the prior audit procedure, fiscal year 2016
| Audit Id | 1588225997371 |
|---|---|
| Title | Audit on the agreements and resolutions contrary to the objections made by the local internal auditors of the local entities of the Autonomous Community of Extremadura and the anomalies detected in the area of income, as well as on the agreements adopted with omission of the prior audit procedure, fiscal year 2016 |
| Titel in der Originalsprache |
Fiscalización sobre los acuerdos y resoluciones contrarios a reparos formalizados por los Interventores locales de las entidades locales de la Comunidad Autónoma de Extremadura y las anomalías detectadas en materia de ingresos, así como sobre los acuerdos adoptados con omisión del trámite de fiscalización previa, ejercicio 2016 Spanish |
| Jahr | 2019 |
| Betreff |
Communities and Regions Municipalities |
| Typ |
Compliance/Legality Performance |
| Art der Leistung |
Performed by single SAI |
| Beschreibung | The main objectives of this compliance and performance audit, carried out under the initiative of the Spanish Court of Audit (SCA), were the following: to verify that the legal and regulatory provisions applicable to the economic and financial management of the local entities of the Autonomous Community of Extremadura were duly followed, specifically in relation to the obligation to send to the SCA information on agreements contrary to the objections made by the local internal auditors, files processed with the omission of the prior (ex-ante) audit procedure and the main revenue anomalies; to assess the internal control systems and procedures of the local entities; to identify the areas of greatest risk in the management of the local authorities; to detect and analyse the areas in which a lack of homogeneity in the criteria and procedures applied by the local internal auditors in the exercise of their functions is most evident. Likewise, the observance of the regulations for the effective equality of women and men, as well as transparency requirements, was also verified. It is also a horizontal audit, since its subjective scope covers a plurality of entities, 473 local entities of the Autonomous Community of Extremadura, with the same audit objectives and the same temporal scope for all of them. |
| Autor |
Spain |
| Materialien |
Press release Spanish Audit report Spanish |
| Kontakt |
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