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All the reports from Spain's Civil Guard are looking for public spending for last year's Catalan independence referendum and, as such, to demonstrate the charge of misuse of public funds faced by all the members of the Catalan government in prison or in exile.

At the same time, Spanish treasury minister Cristóbal Montoro is preparing to present documentation to the Supreme Court judge in the coming hours justifying his statement that not a single euro of public money was spent on the referendum.

Now, a new Civil Guard report points the finger at the Catalan government's auditor, saying she omitted referendum expenses, according to El Independiente. The police criticises Rosa Vidal of not reporting the diversion of an alleged 2.5 million euros (£2.2 million, $3.1 million) for the independence process. This is part of the investigation run by Barcelona's court of instruction number 13 in parallel to that in the Supreme Court.

Specifically, the new document is reported to say that the auditor was aware that the so-called Civisme campaign ("Civil Responsibility" in English), through which the government promoted the referendum, could lead to misuse of public funds to the order of 2.2 million euros without her "activating any procedure to denounce these actions".

The Civil Guard also says, according to the report, that private mail company Unipost tried to charge an invoice for 238,965 euros which could count as fraud.

The gendarmerie says that even if this money didn't end up spent on the independence process, that had been the government's intent and Vidal didn't alert the Spanish government.