How it acts? How it acts?

The Sindicatura can act ex-officio (at its own initiative) or at the request of the Parliament of Catalonia. It can also undertake specific audit assignments to check possible irregularities, when these have come to its notice by whatever means, provided that the Board gives its approval, based on the content of the allegations and the limits of the Audit Office's statutory powers.

Each year, before 1st December, the Audit Office must present its Annual Programme of Activities to Parliament, detailing the audit work which it plans to carry out over the following year. This programme can be modified during the course of the year, at the request of Parliament or when the Board of the Sindicatura so decides.