Audit report on payments pending of budgetary application of municipalities, fiscal year 2016
| Audit Id | 1588225658993 |
|---|---|
| Title | Audit report on payments pending of budgetary application of municipalities, fiscal year 2016 |
| Titre dans la langue originale |
Fiscalización sobre los pagos pendientes de aplicación presupuestaria de los ayuntamientos, ejercicio 2016 Spanish |
| Année | 2019 |
| Sujet |
Municipalities |
| Type |
Compliance/Legality Financial Performance |
| Type de performance |
Performed by single SAI |
| Description | This comprehensive audit –a compliance, financial and performance audit-, and also horizontal audit -its scope covers a plurality municipalities- was carried out under the initiative of the Spanish Court of Audit, having the main following objectives: to analyse the budgetary nature of the expenditure recorded as payments pending application, and their correct charging to the budget and accounting; to evaluate the internal control systems and procedures relating to those payments; and to examine the materiality of the expenditure and its effect on the reliability of the entity's annual accounts. Likewise, the observance of the regulations for the transparency requirements, was also verified. |
| Auteur |
Spain |
| Matériels |
Press release Spanish Audit report Spanish |
| Contact |
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