In the first case (payments), our auditing –at a later stage for annual periods and for sampling is carried out when expenditures are revised, once processed centrally, decentrally or through the procedural pathway of the fixed cash accounts.

With regards to treasury, the examination will also be verified through the control of account ownership of the UVEG, which is carried out, in the case of the fixed cash accounts, through the checking and monthly auditing of the financial statements and the control of the balance adjustment and banking movements. With regards to the remaining accounts, we periodically carry out conciliations in order to make crossings of information which make it possible the balance check, and other relevant aspects under the regulation.