The control of mutual expenditure according to the audit reports, an interpretative question. Commentary on the national high court's sentence (administrative litigation chamber section 4º, decision number 3/2017 november 23rd)

Abstract

Spanish Benefit Societies, associated with the Social Security, annually are submitted to the control by General Intervention of the National Health Service (IGSS). As a result of those efforts, the report of audit, clearly expresses a professional opinion about the accounting statements of each Mutual Associated, according the information this one offers.

One of these reports about FREMAP on the exercise of 2008, was appealed to the National High Court by this mutual asocited entity.

This document demanded a series of refunds to the National Health Service for supposed rates, unduly imputed as a consequence of expenses not asumibles for different concepts, for example payments and fee paid unduly to collaborators, businessmen and members of the Board of directors, as well as activities that cannot be included in the collaborating system of the National Health Service developed by these Mutual ones. Finally, the National High Court granted partially the pretension of FREMAP.