The General Comptroller of the State Administration is responsible for the financial control of subsidies and all other public assistance that has been awarded by the state public sector.
This control is exercised with regard to the recipients and the collaborating agencies, and is regulated by Title III of the General Subsidies Law 38/2003, of 17 November, and its implementing regulation (Royal Decree 887/2006, of 21 July).
The exercise of financial control over subsidies will follow the annual audit plan and its amendments, which are approved annually by the General Comptroller of the State Administration.
As a result of said control, the General Comptroller may propose that the body that awarded the subsidy request the full or partial repayment of the subsidy and that the appropriate sanction proceedings be opened.
The IGAE is also responsible for administering the National Subsidies Database. In accordance with national and European regulations on the transparency of subsidies and public grants, you can access its content through this .