|C/ Valenzuela, 5 – 28014 – MADRID.

Telephone: 91 363 26 05.

Fax: 91 363 26 90.

What is the General Auditing Department of the Social Security?

The General Auditing Department of the Social Security has the organisational level of a general directorate and reports to the General Auditing Department of the State Administration, which is the internal control and accounts management body for the organisations that make up the Social Security System.

The General Auditing Department of the Social Security carries out its duties in accordance with the provisions of its specific regulations and the structure provided for therein.

What are its powers and duties?

The General Auditing Department of the Social Security is responsible for the duties and powers related to:

• Internal control, through its duties and actions of auditing and financial control, in accordance with Royal Decree 706/1997 of 16 May describing the internal control scheme to be carried out by the General Auditing Department of the Social Security.
• Directing the Social Security's public accounting, in accordance with the terms of article 151 of the revised text of the General Budget Law, approved as Royal Legislative Decree 1091/1988 of 23 September, according to the interpretation of article 74 of Law 13/1996 of 30 December, independently of the powers in matters of accounting assigned to it by the General Auditor of the State Civil Service, and also managing the accounting of the Managing Bodies and Common Services of the Social Security, in accordance with the same Royal Decree.
• Counselling the management organisations that are the result of its control duties.
• The General Auditing Department of the Social Security, as supreme head of all the delegated auditing departments in the Managing Bodies and Common Services, coordinates them and sends them precise instructions on how to carry out their duties as it sees fit and answers the questions that they put to it.

The General Auditing Department of the Social Security also:

• Takes part with full voting rights in the collegiate bodies on which it must be represented, in accordance with current regulations.
• Reports on the regulations that must govern the drawing up of the Social Security budget and that must be issued by the bodies that direct and oversee the various organisations that make it up.
• Sends information on the use made of the budgets of the bodies that make up the Social Security system to the Budget Committees of the Parliament and Senate each quarter.
• Carries out any other duties and powers that current legislation assigns to it.