The comply or explain principle is the key tool available to AIReF to fulfill its remit. Under this principle public administrations must follow the recommendations made by AIReF or explain the reasons why they depart from them. Implementation of the recommendations made by AIReF should give rise to a constructive, transparent dialogue between the independent fiscal institution and the competent levels of government.

Ruling 14/15 on the Calendar for requesting and receiving information to issue reports and follow-up on recommendations for 2015 states that at the end of each quarter the follow-up on the recommendations made up until the start of that quarter will be published.

Information notes

Recommendations 2017
Recommendations 2016 (This information is not available in english. Access to spanish version)
Recommendations 2015

The recommendations are split into two categories and listed by public administration: