The Sindicatura de Comptes de Catalunya, the Public Audit Office for Catalonia is the institution charged with auditing the accounting and financial management of the Catalan public sector. This is a statutory institution formally set up on 5 March 1984 by an Act of the Parliament (the Llei de la Sindicatura de Comptes). Its origins in Catalonia can be traced back to the 13th century, when the estates making up the “General de Catalunya” (the early Catalan Civil Government) set up the “Hearers of the Accounts” (Oïdors de Comptes) charged expressly with controlling the management of the public purse. This is the basis of the concept of “accountability”, an essential requirement for all those who are in charge of administering community resources.
In Catalonia, the Audit Office has become a vital part of the democratic system serving the general public: all those who administer or receive public funds are accountable for the way these are managed, and must submit their accounts to this external auditing institution. It is an organisation independent from Executive government, whose aim is to facilitate Parliamentary control by providing the Legislature with the information it needs to oversee the Government, local authorities and all entities reporting to them.
