Inici - Sindicatura de Comptes

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class="element-list"> <a aria-labelledby="layout_369" href="https://www.sindicatura.cat/tramesa-del-compte-general" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_369">Compte general</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Els ens locals de Catalunya han de trametre el Compte general de cada exercici, d'acord amb el que estableix la Llei de la Sindicatura. <br><br>L'apartat inclou les instruccions, els comptes tramitats amb la visualització de l'xml de cada ens i exercici, les eines, la llista d'incompliments i documents d'ajuda.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_407" href="https://www.sindicatura.cat/tramesa-contractes-local" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_407">Contractes</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Els ens locals de Catalunya compleixen l'obligació prevista en la Llei de contractes del sector públic quan dipositen la informació sobre els seus contractes al Registre Públic de Contractes de la Generalitat de Catalunya.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_409" href="https://www.sindicatura.cat/tramesa-convenis-local" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_409">Convenis</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Els ens locals de Catalunya compleixen l'obligació prevista en la Llei de règim jurídic del sector públic quan dipositen la informació sobre els seus convenis al Registre de Convenis de Col·laboració i Cooperació de la Generalitat de Catalunya.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_411" href="https://www.sindicatura.cat/tramesa-informacio-exercici-control-intern" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_411">Exercici del control intern</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Els ens locals de Catalunya compleixen amb el lliurament d'informació relativa a l'exercici del control intern prevista en la normativa quan dipositen la informació a la Sindicatura.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_413" href="https://www.sindicatura.cat/trameses-relacionades-treballs-fiscalitzacio-local" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_413">Treballs de fiscalització</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Tràmits per enviar la documentació relativa als treballs de fiscalització.</p> </div> </a> </div> </div> </div> </div> </li> <li class="nav-item dropdown sc_nivel1 disabled" id="layout_415" > <a class="nav-link dropdown-toggle nav-link disabled" id="navbarDropdown_415" aria-labelledby="layout_415" aria-haspopup='false' aria-expanded='true' data-toggle='dropdown' > <span class="navbar-text-truncate child-8"> Transparència </span> </a> <div class="sc_supermenu_dropdown-menu dropdown-menu child-8 m-0" aria-labelledby="navbarDropdown_415"> <div class="menu-lft"> <div class="btm-list"> <div class="element-list"> <a aria-labelledby="layout_416" href="https://www.sindicatura.cat/informacio" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_416">Accés a la informació</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Introducció. Sol·licitud d'accés a la informació.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_418" href="https://www.sindicatura.cat/convocat%C3%B2ries-ocupaci%C3%B3" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_418">Processos selectius</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Oferta pública d'ocupació. Processos en curs i finalitzats.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_420" href="https://www.sindicatura.cat/organitzacio-institucional-estructura-administrativa" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_420">Organització institucional i estructura administrativa</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Mapa institucional de la Generalitat, òrgans de la Sindicatura, retribucions, declaracions patrimonials i de compatibilitat i codi de conducta dels alts càrrecs, retribucions del personal. Participació en altres entitats.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_422" href="https://www.sindicatura.cat/gestio-economica-comptable-pressupostaria" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_422">Gestió econòmica, comptable, pressupostària i patrimonial</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Pressupost, compliment dels objectius d'estabilitat pressupostària, termini mitjà de pagament a proveïdors i informació patrimonial.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_424" href="https://www.sindicatura.cat/activitat-sindicatura" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_424">Activitat</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Marc pluriennal d'activitats, programa anual d'activitats, informes, memòria anual d'activitats, calendari de plens, agenda i resolucions judicials i dictàmens.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_428" href="https://www.sindicatura.cat/contractacio-convenis-encarrecs-gestio" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_428">Contractació, convenis i encàrrecs a mitjans propis</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Contractes programats, perfil del contractant, contractes realitzats, convenis i encàrrecs a mitjans propis.</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_507" href="https://www.sindicatura.cat/gesti%C3%B3-documental-i-arxiu" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_507">Gestió documental i arxiu</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Informació sobre el sistema de gestió de documents de la Sindicatura, especialment pel que fa a la classificació i eliminació de documents</p> </div> </a> </div> <div class="element-list"> <a aria-labelledby="layout_524" href="https://www.sindicatura.cat/pol%C3%ADtica-de-seguretat" role="menuitem"> <div class="title d-flex pb-1"> <span id="layout_524">Política de seguretat</span> <span class="icon1 ml-auto"></span> </div> <div class="description"> <p>Política de seguretat de la informació aprovada pel ple de la Sindicatura el dia 30 de juliol de 2024.</p> </div> </a> </div> </div> </div> </div> </li> </ul> </div> </div> </div> </section> </div> </div> <div class="text-right ml-5"> <div class="portlet-boundary portlet-boundary_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_ portlet-static portlet-static-end portlet-barebone portlet-navigation " id="p_p_id_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_INSTANCE_secondheader_navigation_menu_1_"> <span id="p_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_INSTANCE_secondheader_navigation_menu_1"></span> <section class="portlet" id="portlet_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_INSTANCE_secondheader_navigation_menu_1"> <div class="portlet-content"> <div class="autofit-float autofit-row portlet-header"> <div class="autofit-col autofit-col-expand"> <h2 class="portlet-title-text">Menú de navegació</h2> </div> <div class="autofit-col autofit-col-end"> <div class="autofit-section"> </div> </div> </div> <div class=" portlet-content-container"> <div class="portlet-body"> <div class="ml-auto text-right search_links_list"> <a href='https://www.sindicatura.cat/seu-electronica'><i class="fa fa-envelope mr-1 d-inline-block"></i><span class="d-inline-block">Seu electrònica</span></a> <a href='https://www.sindicatura.cat/informes' class="btn btn-sm btn-informes ml-3"><span class="d-inline-block">Informes</span></a> </div> </div> </div> </div> </section> </div> </div> </div> </div> </nav> </header>  <div class="search_links"> <div class="container"> <div class="d-block d-lg-flex"> <div> <div class="portlet-boundary portlet-boundary_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_ portlet-static portlet-static-end portlet-barebone portlet-search-bar " id="p_p_id_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_"> <span id="p_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch"></span> <section class="portlet" id="portlet_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch"> <div class="portlet-content"> <div class="autofit-float autofit-row portlet-header"> <div class="autofit-col autofit-col-expand"> <h2 class="portlet-title-text">Barra de cerca</h2> </div> <div class="autofit-col autofit-col-end"> <div class="autofit-section"> </div> </div> </div> <div class=" portlet-content-container"> <div class="portlet-body"> <form action="https://www.sindicatura.cat/cercar" class="form " data-fm-namespace="_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_" id="_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_fm" method="get" name="_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_fm" > <input class="field form-control" id="_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_formDate" name="_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_formDate" type="hidden" value="1742606656721" /> <input class="field search-bar-empty-search-input form-control" id="_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_emptySearchEnabled" name="_com_liferay_portal_search_web_search_bar_portlet_SearchBarPortlet_INSTANCE_templateSearch_emptySearchEnabled" type="hidden" value="false" /> <div class="input-group search-bar-simple"> <div 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class="portlet-boundary portlet-boundary_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_ portlet-static portlet-static-end portlet-barebone portlet-navigation " id="p_p_id_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_INSTANCE_subheader_navigation_menu_1_"> <span id="p_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_INSTANCE_subheader_navigation_menu_1"></span> <section class="portlet" id="portlet_com_liferay_site_navigation_menu_web_portlet_SiteNavigationMenuPortlet_INSTANCE_subheader_navigation_menu_1"> <div class="portlet-content"> <div class="autofit-float autofit-row portlet-header"> <div class="autofit-col autofit-col-expand"> <h2 class="portlet-title-text">Menú de navegació</h2> </div> <div class="autofit-col autofit-col-end"> <div class="autofit-section"> </div> </div> </div> <div class=" portlet-content-container"> <div class="portlet-body"> <div class="ml-auto text-right search_links_list"> <a href='https://www.youtube.com/@sindicaturacat'><i class="fab fa-youtube"></i><span class="d-inline-block">Vídeos</span></a> <a href='https://www.sindicatura.cat/b%C3%BAstia-alertadors'><i class="fa fa-comments mr-1 d-inline-block"></i><span class="d-inline-block">Bústia interna alertadors</span></a> <a href='https://www.sindicatura.cat/convocat%C3%B2ries-ocupaci%C3%B3'><i class="fa fa-sitemap mr-1 d-inline-block"></i><span class="d-inline-block">Processos selectius</span></a> <a href='https://www.sindicatura.cat/perfil-del-contratante'><i class="fa fa-user mr-1 d-inline-block"></i><span class="d-inline-block">Perfil del contractant</span></a> </div> </div> </div> </div> </section> </div> </div> <div class="portlet-boundary portlet-boundary_com_liferay_site_navigation_language_web_portlet_SiteNavigationLanguagePortlet_ portlet-static portlet-static-end portlet-barebone portlet-language " id="p_p_id_com_liferay_site_navigation_language_web_portlet_SiteNavigationLanguagePortlet_"> <span id="p_com_liferay_site_navigation_language_web_portlet_SiteNavigationLanguagePortlet"></span> <section class="portlet" id="portlet_com_liferay_site_navigation_language_web_portlet_SiteNavigationLanguagePortlet"> <div class="portlet-content"> <div class="autofit-float autofit-row portlet-header"> <div class="autofit-col autofit-col-expand"> <h2 class="portlet-title-text">Selector d'idioma</h2> </div> <div class="autofit-col autofit-col-end"> <div class="autofit-section"> </div> </div> </div> <div class=" portlet-content-container"> <div class="portlet-body"> <ul class="sc_supermenu-navbar-nav-idioma navbar-nav d-none d-lg-block"> <li class="nav-item dropdown sc_nivel1"> <span class="navbar-text-truncate"> <a class="nav-link dropdown-toggle nav-link-idiomas disabled overflow-auto" id="navbarDropdownMenuLink" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false"> <i class="fa fa-globe"></i> català </a> </span> <div class="dropdown-menu" aria-labelledby="navbarDropdownMenuLink"> <div class="element-list pl-3"><a class="dropdown-item idioma-list" href="" >català</a></div> <div class="element-list pl-3"><a class="dropdown-item idioma-list" href="/c/portal/update_language?p_l_id=355&redirect=%2F&languageId=es_ES" >castellano</a></div> <div class="element-list pl-3"><a class="dropdown-item idioma-list" href="/c/portal/update_language?p_l_id=355&redirect=%2F&languageId=en_US" >english</a></div> <div class="element-list pl-3"><a class="dropdown-item idioma-list" href="/c/portal/update_language?p_l_id=355&redirect=%2F&languageId=oc_ES" >aranés</a></div> </div> </li> </ul> <div class="sc_supermenu-navbar-nav-idioma d-flex justify-content-center d-lg-none mb-1"> <div><i class="fa fa-globe"></i> </div> <div class="element-list-white pl-3"><a class="idioma-list" href="" ><strong> ca </strong></a></div> <div class="element-list-white pl-3"><a class="idioma-list" href="/c/portal/update_language?p_l_id=355&redirect=%2F&languageId=es_ES" >es</a></div> <div class="element-list-white pl-3"><a class="idioma-list" href="/c/portal/update_language?p_l_id=355&redirect=%2F&languageId=en_US" >en</a></div> <div class="element-list-white pl-3"><a class="idioma-list" href="/c/portal/update_language?p_l_id=355&redirect=%2F&languageId=oc_ES" >ar</a></div> </div> </div> </div> </div> </section> </div> </div> </div> </div>  <section id="content"> <h2 class="hide-accessible" role="heading" aria-level="1">Inici</h2> <div class="layout-content portlet-layout" id="main-content" role="main"> <style data-senna-track="temporary" type="text/css"> .portlet-borderless .portlet-content {padding: 0;}</style> <div class=" d-lg-none mb-lg-0 ml-lg-0 mr-lg-0 mt-lg-0 pb-lg-0 pl-lg-0 pr-lg-0 pt-lg-0 text-lg-left d-none d-sm-none d-md-none" style="border-style: solid; border-width: 0px;"> <div id="fragment-208-qqmh"> <div class="fragment_917"> <div class="jumbotron text-center mb-0" style="background-image: url(/documents/36414/67138/img1.png/d3159549-a752-5da4-9fb7-fca4ef04893a?t=1652339338347&download=true); background-size: cover;"> <h1 data-lfr-editable-id="title-cabecera-text" data-lfr-editable-type="text">Sindicatura de Comptes de Catalunya</h1> <p data-lfr-editable-id="banner-cabecera-text" data-lfr-editable-type="text">Òrgan fiscalitzador extern dels comptes, de la gestió econòmica i del control financer del sector públic de Catalunya</p> <div class="d-inline"> <a data-lfr-editable-type="link" data-lfr-editable-id="banner-cabecera-button-mes-informacio" class="btn btn-primary mr-3" style="visibility: visible;" href="/que-es-i-que-fa">Més informació</a> <a data-lfr-editable-type="link" data-lfr-editable-id="banner-cabecera-button-veure-video" class="btn btn-outline-light " style="visibility: visible;" href="/video-institucional">Veure vídeo</a> </div> </div> </div> </div> </div> <div class=" d-lg-none mb-lg-0 ml-lg-0 mr-lg-0 mt-lg-0 pb-lg-0 pl-lg-0 pr-lg-0 pt-lg-0 text-lg-left d-none d-sm-none d-md-none" style="border-style: solid; border-width: 0px;"> <div id="fragment-603-budg"> <div class="section-slider"> <div class="carousel mb-0"> <ol class="carousel-navigation"> <li> <button aria-controls="budg-carousel-item-1" aria-label="Focus slide 1" class="active" type="button"></button> </li> <li> <button aria-controls="budg-carousel-item-2" aria-label="Focus slide 2" class="" type="button"></button> </li> <li> <button aria-controls="budg-carousel-item-3" aria-label="Focus slide 3" class="" type="button"></button> </li> <li> <button aria-controls="budg-carousel-item-4" aria-label="Focus slide 4" class="" type="button"></button> </li> <li> <button aria-controls="budg-carousel-item-5" aria-label="Focus slide 5" class="" type="button"></button> </li> </ol> <div class="carousel-inner text-break" id="budg-carouselInner" role="group" aria-label="imagenes cabecera"> <div class="active carousel-item jumbotron text-center" id="budg-carousel-item-1" style="background-image: url(/documents/36414/153623/default.jpg/f0dea079-7ae4-53e0-3e93-f36b724840e4?t=1654149325372&download=true); background-size: cover;"> <h1 data-lfr-editable-id="01-02-title" data-lfr-editable-type="rich-text">Sindicatura de Comptes de Catalunya</h1> <p data-lfr-editable-id="01-03-subTitle" data-lfr-editable-type="rich-text">Òrgan fiscalitzador extern dels comptes, de la gestió econòmica i del control financer del sector públic</p> <div class="d-inline"> <a data-lfr-editable-type="link" data-lfr-editable-id="01-03-mesInformacio" class="btn btn-primary mr-3">Més informació</a> <a data-lfr-editable-type="link" data-lfr-editable-id="01-03-veureVideo" class="btn btn-outline-light ">Veure video</a> </div> </div> <div class=" carousel-item jumbotron text-center" id="budg-carousel-item-2" style="background-image: url(/documents/36414/153623/03-carousel.jpg/d20007e2-5630-4047-546a-0e59855d8ef1?t=1654149175736&download=true); background-size: cover;"> <h1 data-lfr-editable-id="02-02-title" data-lfr-editable-type="rich-text">Informes</h1> <p data-lfr-editable-id="02-03-subTitle" data-lfr-editable-type="rich-text">Cercador d'informes</p> <div class="d-inline"> <a data-lfr-editable-type="link" data-lfr-editable-id="02-03-mesInformacio" class="btn btn-primary mr-3" href="/informes">Vés al cercador</a> <a data-lfr-editable-type="link" data-lfr-editable-id="02-03-veureVideo" class="btn btn-outline-light " href="/video-institucional">Veure video</a> </div> </div> <div class=" carousel-item jumbotron text-center" id="budg-carousel-item-3"> <h1 data-lfr-editable-id="03-02-title" data-lfr-editable-type="rich-text">Pla estratègic</h1> <p data-lfr-editable-id="03-03-subTitle" data-lfr-editable-type="rich-text">2022 - 2028</p> <div class="d-inline"> <a data-lfr-editable-type="link" data-lfr-editable-id="03-03-mesInformacio" class="btn btn-primary mr-3" href="/documents/36414/80927/220502_pla_estrategic_2022-2028_CAT.pdf/107626b4-3341-7fae-33c2-19061561a1f4?t=1651586674753" target="_blank">Descarrega'l</a> <a data-lfr-editable-type="link" data-lfr-editable-id="03-03-veureVideo" class="btn btn-outline-light " href="/que-es-i-que-fa">Més informació</a> </div> </div> <div class=" carousel-item jumbotron text-center" id="budg-carousel-item-4" style="background-image: url(/documents/36414/153623/02-carousel.jpg/c20e9f9b-7c57-e06d-2578-3cba9ea61e35?t=1654149175268&download=true); background-size: cover;"> <h1 data-lfr-editable-id="04-02-title" data-lfr-editable-type="rich-text">Programa anual d'activitats</h1> <p data-lfr-editable-id="04-03-subTitle" data-lfr-editable-type="rich-text">PAA - 2018 - 2022</p> <div class="d-inline"> <a data-lfr-editable-type="link" data-lfr-editable-id="04-03-mesInformacio" class="btn btn-primary mr-3" 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