195.1. The Local Public Bodies that exercise powers of auditing by delegation from the Institute will be subjected to the guidelines, general agreement, technical rules and other regulations issued by the General Council.

195.2. In the exercise of these powers, the Local Public Bodies should coordinate with the Technical Auditing Unit of the Auditing Commission.

195.3. In these cases, the Technical Auditing Unit of the Auditing Commission will be the channel to overcome the limitations of the banking, fiduciary and fiscal secrecy.