Article 4 of Act No. 15/2010 of 5 July 2010 amending Act No. 3/2004 of 29 December 2004 on measures to combat late payments in commercial transactions stipulates that the Comptroller General of the State shall, on a quarterly basis, draw up a report on the fulfilment of the time limits set for the payment of the obligations of the General Administration of the State, which shall necessarily include the overall number and amount of the outstanding obligations in respect of which the time limit is not being met. To comply with this precept, the IGAE will publish periodically.