Supreme Audit Institution
SPAIN 

Independence 

The SAI Spain is established under the constitution. The Head of SAI is appointed by selection among the 12 members that have been chosen previously by the Parliament. The Procedure for terminating the appointment of the Head of the SAI is:

• Expire of the Mandate
• Resigns and the resignation is accepted by the Parliament
• Reasons of Incapacity
• Reasons of Incompatibility

Jurisdiction 

The SAI’s jurisdiction extends to following

• Federal Government 

• Bodies not owned but substantially funded by the governments. 

• Banks whose capital forms part of the Federal, Provincial and local government and autonomous bodies substantially funded by the government. 
• Entities owned or controlled by the Federal, Provincial and local governments and other entities owned or controlled by such government owned or controlled entities.

• Concession granted by the Government to agencies for exploitation of public resources

In relation to the concession of aid or grants the SAI can extend its jurisdiction to the accountability of this grants but not to the rest of the activity of the Private person. 

The SAI has jurisdiction over

• Regulatory bodies (e.g. Privatisation, Environment, Pollution Control, Telecom etc.)

Powers 

The SAI has power to seek seek co-operation of persons other than agencies subject to audit and inspection. The SAI may obtain and use the results of any auditing function of internal control which may have been carried out in the bodies of the public sector or the results of the Autonomous communications.

The SAI does not have powers to instruct government investigating agencies to perform activities considered necessary. The results of the audit shall be submitted to the National Parliament or, if necessary, to the legislative assembly of the Corresponding autonomous community. Therefore, it is the National or Regional Parliament who will instruct the government to any other action or activity. This procedure is called " Resolutions from the Parliament to the Government". The SAI has  the powers to decide on claims of interested persons in connection with official actions, duties and behaviors of persons subject to audit and inspection. If external auditors are engaged, SAI does not have powers to supervise and regulate their work.

Audit Procedures and Functions

The SAI prescribes Financial, Compliance & Performance  audit in its scope of audit. The basis of audit depends on the subject of the audit. It will be the auditing session or else. The units responsible to approve the type of audit. SAI conducts concurrent audit and special audit. The audit methodology being followed is as follows

• The Examination and checking of the central state account
• The examination and checking of the General and Partial accounts of all the bodies included in the public sector, all of those persons who draw or are beneficiaries
• The examination of files relating to contracts
• The examination of the status of and variations

The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting. It follows its own standards and also the principles of accounting by public Institutions. The SAI can consult and /or collaborate with other countries/SAIs and International organizations on matters relating to audit. eg.

•  Auditing the CERW in collaboration with auditors from other SAI's

• Collaboration with countries of East and central Europe 

The SAI can engage expert commissioners and/or obtain professional services in conducting audit. The SAI can report on acts that infringe upon State economic interests like mass embezzlement of State assets, serious losses and wastes.