Who is it for?

To the presidents of local entities who, in accordance with the provisions of Article 15 of Royal Decree 424/2017, wish to request the General Comptroller of the State Administration to issue a report prior to the resolution of a discrepancy, provided that the General State Administration has assumed the financial guardianship of said local entity./li>
To the auditors of local authorities who must send the annual summary report reflecting the results of the internal control referred to in Article 37 of Royal Decree 424/2017.