The public auditing work of the Sindicatura takes the form of drawing up audit reports for the Catalan Parliament and for the entities under audit scrutiny. The reports must contain observations and recommendations resulting from the inspection of economic and financial activity, in accordance with the techniques and procedures of public sector auditing. If, as a result of its auditing activities, the Board of the Audit Office detects the existence of activities that could lead to administrative or legal proceedings, it must state this in its report, transmit the information about these activities to the appropriate authorities and notify both the Catalan Parliament and the entity being audited.
The Audit Office basically makes four types of reports:
The annual report on the "General Account" of the Catalan Government: this is, in its scope and size, by far the most important report that the Audit Office has to prepare each year. It covers the general administration account of the Catalan Government; the autonomous government agencies; the Catalan Health Service (SCS) and the entities that manage the health and social welfare service (ICS and ICASS); the provincial government; the autonomous agencies of all kinds (commercial, industrial, financial or other); the public enterprises; and the Catalan Radio and Television Company (CCRTV) and its subsidiaries. In this report the Audit Office must state whether the economical and financial information presented complies with the law, and propose any measures that it considers necessary for improving the management of the Catalan Government.
The annual report on the "General Account" of the local corporations: this includes information on the final budgetary accounts and the financial situation of municipal, county and provincial councils, combined local government service-providing entities (mancomunitats), and all local government dependent entities. The local corporations must submit the accounts for each financial year to the Audit Office before 15 October of the year following the end of that financial year. The aim of this report is to verify that the local corporations submit their accounts to the Audit Office in compliance with the law.
Ordinary public audit reports: These are drawn up by the Audit Office under its legal audit mandate either in accordance with the resolutions of the Catalan Parliament or as part of its own work programme. Ordinary reports can be vertical (limited to one particular entity, for example, a hospital or an autonomous agency) or horizontal (investigating an area that involves more than one management body, for example a programme in which several departments intervene). The Sindicatura also carries out horizontal reports in cooperation with other regional audit institutions and with the Spanish Court of Audit.
Ad hoc public audit reports: The objective of these reports is to investigate a suspected irregularity in one of the entities or areas of activity that are subject to public audit by the Audit Office, when this is brought to its notice through any means.