The Public Audit Office for Catalonia (Sindicatura de Comptes de Catalunya) is the Catalan external audit institution charged with auditing the accounting and financial management of Catalonia's public sector. Its legal audit mandate covers:
- The Catalan government and its dependent agencies and entities.
- The local authorities of Catalonia and their dependent bodies and entities.
- Companies which are largely owned, controlled or financed by the Catalan government or the local authorities of Catalonia, either directly or indirectly.
- The public universities of Catalonia.
- Other entities defined by the laws and regulations of the Catalan Parliament and by the entities that are dependent on it, by the local corporations and their bodies and the entities dependent on them and by the public universities of Catalonia.
The law also confers responsibilities and powers on the Audit Office to audit political parties represented in Parliament and their foundations and associations, as well as the accounting of electoral processes held in Catalonia
The Sindicatura is defined in the Statute of Autonomy of Catalonia (articles 80 and 81) and its functions are regulated by Act 18/2010 of 7 June of the Public Audit Office of Catalonia.
It reports to the Catalan Parliament and exercises its functions by delegation of this Parliament while retaining full organisational, operational and budgetary independence.