The Tarragona Port Authority, as a public port organisation, adjusts its annual accounting procedures to the provisions of the Commercial Code, the General Accounting Plan and any other legislation that may be applicable.

Every year, at the end of the financial year, it presents its annual accounts in accordance with the content determined by the General Accounting Plan in force, which are formulated by the President and, subsequently, once audited by the General State Audit Office, approved by the Administrative Council.

The control regime of the economic and financial activities of the Port Authority is exercised, in accordance the provisions of Article 140 of the General Budgetary Law, by the General State Intervention and the Court of Auditors".