Internal procedures

According to the Company's internal procedures, the Financial Department is responsible for proposing the engagement of external auditors when new companies are acquired (due diligence) or other special work that requires external auditors is performed.

Besides this, the Company has an internal procedure, modified in 2007, by virtue of which the hiring of any professional consultancy or advisory service from any auditing firms and any entity related to the latter, irrespective of the fact that they may or may not have been entrusted with auditing the annual consolidated and individual accounts of Grupo Ferrovial, S.A. or its group companies, shall require the prior authorization of the Audit and Control Committee or the Financial Department according to whether the value of the services exceeds certain amounts or otherwise. In addition, every six months the Audit and Control Committee will receive a summary of the contracts of this nature that have actually been entered into.