Performances delegated by the National Audit Office Performances delegated by the National Audit Office

The Sindicatura may act on behalf of the Spanish Court of Audit (Tribunal de Cuentas), if the latter delegates either audit work or preliminary investigations to establish accounting liabilities (responsabilidades contables), by taking charge of the corresponding proceedings (instrucción). These proceedings are to determine whether those responsible for handling public moneys or effects have, through wrongdoing or gross negligence, committed breaches of laws or regulations causing a government organisation to incur a definite, quantifiable financial loss. When these preliminary proceedings have been completed, the Sindicatura sends them to the Spanish Court of Audit, the law court with jurisdiction for cases of accounting liability.

In accordance with article 80.3 of Catalonia's Statute of Autonomy, the relationship of cooperation between the Catalan Audit Office (Sindicatura) and the Spanish Court of Audit is to be regulated by means of a cooperation agreement, which must include the mechanisms whereby the Sindicatura participates in the jurisdictional proceedings relating to accounting liability (responsabilidad contable).