The information contained in this section has been provided by the national authority in 04/2024.
We invite you to contact your national contact point to check whether this information is the latest version available.

National Contact Point

National Control System

National Control System description

Spain uses a decentralised control system. The approbation body, the Ministry of Finance, will approve an independent, qualified controller  based on a proposal made by the project partner.

According to the Spanish National Control System, both options, internal controllers (independent from the unit in charge of the project management) and external controllers (registered in the Official Register of Auditors of Spain (ROAC)) can be designated as controllers.

To be designated by the Ministry of Finance, the proposed controller has to sign a commitment declaration as specific requirement.

According to the Spanish National Control System, the declarations of expenditures of the Spanish partners, verified by the designated controller, will have to be validated by the Validation Unit of  the Ministry of Finance.

Control costs
The costs resulting from the national control system are borne by the project partners and can be reported as eligible costs in compliance with the relevant EU regulations and Programme´s rules. Costs are determined by the public procurement made by the partner.

These costs should therefore be planned in the project budget.

On-the-spot verifications conducted by National Controllers
Designated controllers will have to carry out on-the-spot verifications according to the Programme´s rules. On-the-spot verifications  are COMPULSORY for any  partner implementing an investment. This is a programme identified risk compulsory for all Partner States and therefore on-the-spot verifications  must be foreseen in the eventual budgets and TORs for the selection of controllers.

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