Spain

The information contained in this section has been provided  by  the national authority in June 2019. We invite you to contact your national contact point to check whether this information is the latest version available. 

 

Spain opted for a decentralised system. The Ministry of Finance – General Directorate for European Funds is responsible for the control activities and must authorise the auditor proposed by the partner before the first expenditure certificate is reported.

If the partner is a Public Administration with an independent unit control authorised for other European programmes, this unit should be also responsible for Interreg MED.
Other partners should propose an independent controller registered in the official Register of Auditors (ROAC).

In both cases the certificates of expenses signed by the auditor have to be validated by the General Directorate for European Funds wil, before sending its to the lead partner.

Control costs

National Validation of FLC certificates is carried out free of charge for the partners.

On-the-spot verifications conducted by FLCS

On-the-spots visits are mandatory at least once during the project’s lifetime.

Other checks performed by the national authority

The national authority performs quality controls. The purpose of these controls is to verify that the project is properly managed at the level of the beneficiary partner (respect of deadlines, use of standard documents, record keeping, presence of administrative and financial parts); to verify that the control carried out by the first level controller complies with the expectations of the Programme and national regulations and that it provides assurance as to the quality of the work performed by the selected first level controller; to identify defects in the procedures and, where appropriate, to propose improvements; and to report any irregularities which will result in either documentary conformance or financial corrections.