The Chamber of Accounts approves the 2026 auditing program

The Council of the Court of Auditors of Aragon approved on September 28, 2026, the Audit Program for the year 2026, which prioritizes the General Account of the Autonomous Community for 2025, the local public sector, and electoral accounting. The agreement is published in the Official Gazette of Aragon number 199, of October 14, 2026, by means of the Resolution of September 29, 2026, number 2026-0057, of the President of the body (reference BOA20261014020).

The preparation and approval of the program correspond to the Court in accordance with Law 11/2009, of December 30, of the Court of Auditors of Aragon, and its publication is arranged in application of article 15 of the Organization and Operation Regulations of the body. The call for regional elections and the subsequent constitution of the XII Legislature prevented the priorities of the Cortes de Aragón from being available within the period provided for in the regulation; therefore, the Court maintained the mandatory and continuity works to avoid delays in the accountability of the Aragonese public sector.

The Cortes de Aragón, in a plenary session held on September 24 and 25, 2026, agreed upon three new auditing initiatives, which the Council has now integrated into the final program along with the mandatory works. The resolution bears the signature of the President, Jesús María Royo Crespo, and orders the publication of the program on the Court’s website, in the Official Gazette of Aragon, and in the Official Gazette of the Cortes de Aragón, in addition to sending it to the Cortes and the Court of Auditors.

Auditing of the regional public sector

The regional block concentrates the most extensive works, with the General Account of the Autonomous Community for 2025 as the centerpiece of the exercise. Added to this are the actions programmed by the Court’s own initiative and the review of the accounts of the regional electoral event.

Auditing of the General Account of the Autonomous Community of Aragon for the 2025 financial year.
Electoral accounting for the Cortes de Aragón of February 8, 2026.
Auditing of the Technological Institute of Aragon (ITA).
Actions programmed by the initiative of the Court of Auditors of Aragon.

Local public sector and electoral accounting

In the local sphere, the program maintains the monitoring of the economic information submitted by the entities and the annual accountability report, both referring to the 2024 financial year. The Court also incorporates a specific analysis on the effect of the removal of fiscal rules on the accounts of municipalities and other local entities.

Submission of information on contracts, agreements, and internal control of the local public sector, 2024 financial year.
Annual report on the accountability of the local public sector, 2024 financial year.
Consequences of the suppression of fiscal rules in the local public sector.

Collaboration with the Court of Auditors and other actions

The program reserves a section for coordinated auditing with the Court of Auditors and for singular actions, including the audit of the economic management of an external control body of another autonomous community and the review of personnel management at the Aragonese public university.

Coordinated auditing of the provision of services to homeless people by municipalities for the 2025 financial year.
Financial and compliance audit of the economic management of the 2025 budget of the Sindicatura de Comptes de la Comunitat Valenciana.
Cross-border cooperation on emergencies in Aragon.
Auditing of personnel management at the University of Zaragoza.

The program establishes the roadmap for the control of Aragonese public spending during the next financial year and determines which accounts will be examined and with what priority. For readers, it represents the accountability map of the regional Administration, city councils, and dependent entities, with special attention to the General Account of 2025 and the electoral expenses of the elections on February 8, 2026.

Source: Official Gazette of Aragon, number 199, of October 14, 2026, section III. Other Provisions and Agreements (official reference: BOA20261014020).