Article 4 of Law 15/2010 of 5 July amending Law 3/2004 of 29 December establishing measures to combat late payment in commercial transactions provides that the State Controller General shall prepare a quarterly report on the fulfilment of the deadlines for the payment of the obligations of the State Administration, which shall necessarily include the outstanding number and amount of the obligations. In order to comply with this provision, the IGAE shall regularly publish information on the payment of obligations.