{"id":959,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=959"},"modified":"2026-10-21T08:52:52","modified_gmt":"2026-10-21T06:52:52","slug":"grant-audit","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/grant-audit\/","title":{"rendered":"Grant audit and grant expenditure statements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"959\" class=\"elementor elementor-959 elementor-27\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7858e5 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c7858e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32a5304 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"32a5304\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da1853c e-con-full ca-split e-flex e-con e-parent\" data-id=\"da1853c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-35c265c e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"35c265c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd12ad0 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"fd12ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/en\/\">Home<\/a> &nbsp;\/&nbsp; <a href=\"\/en\/services\/\">Services<\/a> &nbsp;\/&nbsp; Grant audit<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef6e95a elementor-widget elementor-widget-html\" data-id=\"ef6e95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Justify <b>02<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20f5653 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"20f5653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Grant audit and grant expenditure statements<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cb9c99 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2cb9c99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We review your grant expenditure statement and issue the auditor&#8217;s report required by the grant rules, so that you can justify the grant on time and with your documentation in order.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-226b43c e-con-full ca-btns e-flex e-con e-parent\" data-id=\"226b43c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24d7845 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"24d7845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4489f23 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"4489f23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b3e315 elementor-widget elementor-widget-html\" data-id=\"0b3e315\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Area<\/small><b>Justify<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>Law 38\/2003 \u00b7 EHA\/1434\/2007<\/b><\/div><div><small>Firm<\/small><b>ROAC no. S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fb6f37a e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fb6f37a\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-39f7d28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"39f7d28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe93078 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"fe93078\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c6331 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"e4c6331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0fa8a6 elementor-widget elementor-widget-html\" data-id=\"f0fa8a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"On this page\"><p>On this page<\/p><ul><li><a href=\"#que-es\">What it is<\/a><\/li><li><a href=\"#para-quien\">Who it is for<\/a><\/li><li><a href=\"#marco-legal\">Legal framework<\/a><\/li><li><a href=\"#incluye\">What it includes<\/a><\/li><li><a href=\"#como-trabajamos\">How we work<\/a><\/li><li><a href=\"#documentacion\">Documentation<\/a><\/li><li><a href=\"#preguntas\">Frequently asked questions<\/a><\/li><li><a href=\"#base-legal\">Legal basis<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/en\/contact\/\">Request a proposal \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-517c1f2 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"517c1f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-492fdd7 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"492fdd7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92b19f0 elementor-widget elementor-widget-html\" data-id=\"92b19f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">In brief<\/b>A grant audit is the review carried out by an auditor registered as practising with Spain's Official Register of Statutory Auditors (ROAC) of the grant expenditure statement (cuenta justificativa) for a public grant, in accordance with art. 74 of Royal Decree 887\/2006 and Order EHA\/1434\/2007. It is needed when the grant rules or the call for applications choose this method of justification. It is different from an audit of annual accounts, which may also be mandatory if the entity receives more than \u20ac600,000 in grants in a financial year (Additional Provision 2 of Royal Decree 2\/2021).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d7e8a elementor-widget elementor-widget-html\" data-id=\"e1d7e8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Reviewed by Controlaudit's audit team \u00b7 Firm registered with the ROAC under no. S1604 \u00b7 Updated 13 October 2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5514fab elementor-widget elementor-widget-html\" data-id=\"5514fab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">What it involves<\/h2><p>When a grant is justified by means of a <strong>grant expenditure statement with an auditor's report<\/strong> (cuenta justificativa con aportaci\u00f3n de informe de auditor), the beneficiary submits a report on the activities carried out and an abridged financial report, and a statutory auditor registered as practising with Spain's Official Register of Statutory Auditors (ROAC) reviews that statement with the scope set by the grant rules (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">art. 74 of Royal Decree 887\/2006<\/a>). In return, the public authority may reduce the information the beneficiary has to provide.<\/p><p>The work is carried out in accordance with <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">Order EHA\/1434\/2007 of 17 May<\/a>, which governs the auditor's work in this type of review. It is not an audit of accounts and does not express an opinion: the auditor applies specific procedures (checking expenditure and payments, their link to the activity, the allocation criteria, the three quotations where required, and other income or aid financing the project) and reports the facts observed so that the granting body can assess the justification.<\/p><p>At Controlaudit Auditores Certificados, an audit firm registered with the ROAC under no. S1604, we review grant expenditure statements for national, regional, local and EU-funded grants, for beneficiaries throughout Spain. If your organisation also needs its annual accounts audited, see our <a href=\"\/en\/services\/annual-accounts-audit\/\">audit of annual accounts<\/a> service.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b03f64 elementor-widget elementor-widget-html\" data-id=\"2b03f64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Who it is for<\/h2><\/div><ul class=\"ca-checks\"><li>Companies that have received aid from the Spanish central government, any regional government or their innovation agencies whose grant rules require a report from a ROAC auditor.<\/li><li>Beneficiaries of EU funds (Recovery Plan, ERDF, PERTE) that must justify the grant with an expenditure statement and an auditor's report.<\/li><li>Companies and centres carrying out R&amp;D and innovation projects with several annual instalments, partners or complex staff cost items.<\/li><li>Foundations, associations, non-profit organisations and consortia that finance their activity with public grants.<\/li><li>Entities that have received more than \u20ac600,000 in grants in a financial year and must also have their annual accounts audited.<\/li><li>Beneficiaries that have received a request to remedy deficiencies or are subject to a subsequent review and need to put their supporting documentation in order.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8bcfc84 elementor-widget elementor-widget-html\" data-id=\"8bcfc84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Legal framework<\/h2><p>The <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Spanish General Grants Act (Law 38\/2003 of 17 November)<\/a> sets out the beneficiary's obligations: to justify that the purpose of the grant has been fulfilled, to submit to verification and control procedures, to keep supporting documents for as long as they may be subject to control (art. 14.1) and to obtain three quotations when expenditure exceeds the thresholds for minor contracts (art. 31.3). The authority's right to order repayment becomes time-barred after four years (art. 39).<\/p><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Royal Decree 887\/2006<\/a> governs the grant expenditure statement with an auditor's report in its <strong>art. 74<\/strong>: a practising ROAC auditor, an abridged financial report and a review with the scope set by the grant rules. If the beneficiary is required to have its annual accounts audited, the review is carried out by the same auditor unless the grant rules provide otherwise (art. 74.2); if not, the beneficiary appoints the auditor unless the grant rules give the granting body that power (art. 74.3). The cost of the report is only eligible if the grant rules provide for it and up to the limit they set. Art. 75 allows a simplified expenditure statement for grants of less than \u20ac60,000 where the grant rules so provide.<\/p><p>For Recovery Plan funds, <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Order HFP\/1030\/2021<\/a> requires entities involved in their implementation to have an anti-fraud plan and to manage conflicts of interest (art. 6), as well as obligations to identify the recipient (art. 8). Regional aid is governed by its own rules and calls for applications, which determine the method of justification and any thresholds: they must be read in each case.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><th>What it means<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">The grant rules require an expenditure statement with an auditor's report<\/th><td>Art. 74 Royal Decree 887\/2006 and Order EHA\/1434\/2007<\/td><td>Report by a practising ROAC auditor on the grant expenditure statement, with an abridged financial report.<\/td><\/tr><tr><th scope=\"row\">Grant of less than \u20ac60,000 with a simplified statement provided for in the grant rules<\/th><td>Art. 75 Royal Decree 887\/2006<\/td><td>No auditor's report is required; the granting body carries out sample checks.<\/td><\/tr><tr><th scope=\"row\">More than \u20ac600,000 in grants or aid in a financial year<\/th><td>Additional Provision 2 Royal Decree 2\/2021 (RLAC)<\/td><td>Mandatory audit of the annual accounts for that year and for the years in which the operations or investments are carried out.<\/td><\/tr><tr><th scope=\"row\">Beneficiary required to have its accounts audited<\/th><td>Art. 74.2 Royal Decree 887\/2006<\/td><td>The grant expenditure statement is reviewed by the same auditor, unless the grant rules provide otherwise.<\/td><\/tr><tr><th scope=\"row\">Recovery Plan funds<\/th><td>Order HFP\/1030\/2021, arts. 6 and 8<\/td><td>Anti-fraud plan, management of conflicts of interest and identification of the recipient, in addition to the rules of the grant.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4e3a37 elementor-widget elementor-widget-html\" data-id=\"c4e3a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">What it includes<\/h2><\/div><div class=\"ca-inc\"><div><h3>EU funds<\/h3><p>Review of expenditure statements for aid under Spain's Recovery, Transformation and Resilience Plan (NextGenerationEU), the ERDF and PERTE projects, applying the specific instructions published by each managing body and checking the requirements specific to these funds.<\/p><\/div><div><h3>R&amp;D and innovation projects<\/h3><p>Verification of staff costs (hours charged, timesheets, hourly cost), external collaborations, depreciation and indirect costs, with particular attention to the separation between annual instalments and project partners.<\/p><\/div><div><h3>Regional government aid<\/h3><p>Reports for aid from any regional government and its agencies and departments, following the manuals and report templates of each call for applications where they exist.<\/p><\/div><div><h3>Non-profit organisations and consortia<\/h3><p>Review of operating and project grants in foundations, associations and consortia, including the allocation of overheads and the concurrence of other aid or income.<\/p><\/div><div><h3>Multi-year grants<\/h3><p>Support for projects with several annual instalments or partial justifications, coordinating each report with the previous ones and with the changes approved in the grant award decision.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c092c5 elementor-widget elementor-widget-html\" data-id=\"3c092c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">How we work<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Analysis of the grant rules and award decision<\/h3><p>We read the grant rules, the call for applications, the award decision and any amendments in order to establish the scope of the report and the justification deadline. This is best done at the start of the project, not at the end.<\/p><\/li><li><b>02<\/b><h3>Proposal and contract<\/h3><p>We send you a proposal adapted to the scope and sign the contract required by Order EHA\/1434\/2007. If the cost of the report is eligible, we take that into account in the timetable.<\/p><\/li><li><b>03<\/b><h3>Receipt of the expenditure statement<\/h3><p>You prepare the report on activities and the abridged financial report; we check that they contain all the elements required by art. 74 and the grant rules.<\/p><\/li><li><b>04<\/b><h3>Review work<\/h3><p>We check invoices, proof of payment, allocation of expenditure, three quotations, other income and the requirements of the grant rules. If the rules allow it, we use sampling. Indicative timeframe: one to three weeks depending on volume.<\/p><\/li><li><b>05<\/b><h3>Representation letter and report<\/h3><p>The beneficiary signs the representation letter and we issue the report setting out the procedures applied and the facts observed, in time for you to submit it before the justification deadline.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a616efd elementor-widget elementor-widget-html\" data-id=\"a616efd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentation and deliverables<\/h2><\/div><div class=\"ca-docs\"><div><h3>What we will ask you for<\/h3><ul><li>Grant rules, call for applications and award decision, with any amendments.<\/li><li>Signed report on activities and abridged financial report.<\/li><li>List of expenditure and investments, with invoices and documents of equivalent evidential value.<\/li><li>Proof of payment (bank statements, transfers).<\/li><li>Supplier quotations where expenditure exceeds the thresholds for minor contracts.<\/li><li>Payslips, social security contributions and timesheets for the staff charged to the project.<\/li><li>Separate accounts or an accounting code identifying the project expenditure.<\/li><li>List of other income, aid or grants financing the same activity.<\/li><li>Documentation on publicity of the public funding and, for EU funds, the anti-fraud documentation required by the grant rules.<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Auditor's report on the grant expenditure statement in accordance with Order EHA\/1434\/2007 and, where applicable, the template in the call for applications.<\/li><li>Reviewed abridged financial report as an annex to the report.<\/li><li>Communication of issues identified during the work so that you can remedy them before submission.<\/li><li>Recommendations for organising documentation for future justifications or annual instalments.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c60ae43 elementor-widget elementor-widget-html\" data-id=\"c60ae43\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Frequently asked questions<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2a09f4 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b2a09f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1871\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1871\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">When is an auditor's report mandatory for a grant?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1871\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1871\"><p>When the grant rules or the call for applications choose the method of justification by means of an expenditure statement with an auditor&#8217;s report under art. 74 of Royal Decree 887\/2006. There is no single amount for all grants: each funding line sets its own method. Check your grant rules or contact us with your award decision.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1872\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1872\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Who chooses the auditor?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1872\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1872\"><p>If your organisation is required to have its annual accounts audited, the grant expenditure statement is reviewed by the same auditor, unless the grant rules provide otherwise. If it is not, you appoint the auditor, unless the grant rules give that power to the granting body (art. 74.2 and 74.3 of Royal Decree 887\/2006). In all cases the auditor must be registered as practising with the ROAC.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1873\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1873\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is the cost of the auditor's report an eligible expense?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1873\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1873\"><p>Only if the grant rules so provide and up to the limit they set (art. 74.3 of Royal Decree 887\/2006). Some regional calls for applications provide for it; check yours before budgeting the project.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1874\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1874\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is it the same as an audit of accounts?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1874\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1874\"><p>No. It is a review using procedures defined in Order EHA\/1434\/2007, and the report states this expressly: it does not express an opinion on the annual accounts. It is limited to the expenditure statement for a specific grant.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1875\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1875\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does receiving grants mean the annual accounts must be audited?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1875\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1875\"><p>Yes, if in a financial year you receive public grants or aid, or EU funds, totalling more than \u20ac600,000. In that case you must have that year audited, as well as the years in which the operations or investments are carried out (Additional Provision 2 of Royal Decree 2\/2021), and appoint the auditor before the end of the financial year to be audited (Additional Provision 4).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1876\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1876\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Which expenses tend to cause problems in the review?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1876\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1876\"><p>Expenses paid outside the eligibility period or in cash without sufficient support, missing three quotations where they were required, staff hours without a reliable record, recoverable VAT charged as an expense, and expenses not clearly linked to the subsidised activity. Detecting them before submission avoids partial repayments.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1877\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1877\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How long must I keep the documentation?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1877\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1877\"><p>The Spanish General Grants Act (Law 38\/2003) requires supporting documents to be kept for as long as they may be subject to verification and control (art. 14.1.g), and the right to order repayment becomes time-barred after four years (art. 39). The grant rules and EU legislation may set additional periods, so they should be checked for each grant.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1878\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1878\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do you work with beneficiaries in any Spanish region?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1878\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1878\"><p>Yes. We review grant expenditure statements for beneficiaries throughout Spain, whatever the granting body: central government, regional governments, local authorities or EU funds. Much of the work is done with digital documentation. <a href=\"\/en\/contact\/\">Contact us<\/a> and we will prepare a proposal for you.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"When is an auditor's report mandatory for a grant?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>When the grant rules or the call for applications choose the method of justification by means of an expenditure statement with an auditor&#8217;s report under art. 74 of Royal Decree 887\\\/2006. There is no single amount for all grants: each funding line sets its own method. Check your grant rules or contact us with your award decision.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Who chooses the auditor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>If your organisation is required to have its annual accounts audited, the grant expenditure statement is reviewed by the same auditor, unless the grant rules provide otherwise. If it is not, you appoint the auditor, unless the grant rules give that power to the granting body (art. 74.2 and 74.3 of Royal Decree 887\\\/2006). In all cases the auditor must be registered as practising with the ROAC.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is the cost of the auditor's report an eligible expense?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Only if the grant rules so provide and up to the limit they set (art. 74.3 of Royal Decree 887\\\/2006). Some regional calls for applications provide for it; check yours before budgeting the project.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is it the same as an audit of accounts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. It is a review using procedures defined in Order EHA\\\/1434\\\/2007, and the report states this expressly: it does not express an opinion on the annual accounts. It is limited to the expenditure statement for a specific grant.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does receiving grants mean the annual accounts must be audited?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, if in a financial year you receive public grants or aid, or EU funds, totalling more than \\u20ac600,000. In that case you must have that year audited, as well as the years in which the operations or investments are carried out (Additional Provision 2 of Royal Decree 2\\\/2021), and appoint the auditor before the end of the financial year to be audited (Additional Provision 4).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Which expenses tend to cause problems in the review?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Expenses paid outside the eligibility period or in cash without sufficient support, missing three quotations where they were required, staff hours without a reliable record, recoverable VAT charged as an expense, and expenses not clearly linked to the subsidised activity. Detecting them before submission avoids partial repayments.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How long must I keep the documentation?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The Spanish General Grants Act (Law 38\\\/2003) requires supporting documents to be kept for as long as they may be subject to verification and control (art. 14.1.g), and the right to order repayment becomes time-barred after four years (art. 39). The grant rules and EU legislation may set additional periods, so they should be checked for each grant.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do you work with beneficiaries in any Spanish region?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. We review grant expenditure statements for beneficiaries throughout Spain, whatever the granting body: central government, regional governments, local authorities or EU funds. Much of the work is done with digital documentation. <a href=\\\"\\\/en\\\/contact\\\/\\\">Contact us<\\\/a> and we will prepare a proposal for you.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50e61c elementor-widget elementor-widget-html\" data-id=\"d50e61c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Legal basis<\/h2><p>Legislation cited on this page, linked to its official text (in Spanish):<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Law 38\/2003 of 17 November, Spanish General Grants Act<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Royal Decree 887\/2006 of 21 July, Regulation implementing the General Grants Act<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-10485\" target=\"_blank\" rel=\"noopener\">Order EHA\/1434\/2007 of 17 May, rules governing auditors' work in the review of grant expenditure statements<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Royal Decree 2\/2021 of 12 January, Regulation implementing the Spanish Audit Act<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-15860\" target=\"_blank\" rel=\"noopener\">Order HFP\/1030\/2021 of 29 September, management system of the Recovery, Transformation and Resilience Plan<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Law 22\/2015 of 20 July, Spanish Audit Act<\/a><\/li><\/ul><p class=\"ca-note\">General information updated as at 13\/10\/2026. It does not replace an analysis of your specific case.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee31b6 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8ee31b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Related articles<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/ivace-grant-justification-auditor-report\/\"><small>07\/10\/2026 \u00b7 Grants and EU funds<\/small><b>IVACE+i aid: how to justify it with a ROAC auditor\u2019s report<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/auditor-report-grant-expenditure-statement\/\"><small>06\/10\/2026 \u00b7 Grants and EU funds<\/small><b>Auditor&#8217;s report on the grant expenditure statement: a guide for grants in the Valencian Community<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/recovery-plan-closure-nextgenerationeu-justification\/\"><small>06\/10\/2026 \u00b7 Grants and EU funds<\/small><b>Closure of the Recovery Plan in 2026: what beneficiaries of NextGenerationEU funds need to prepare<\/b><span>Read article \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0b84be2 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"0b84be2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93e0ce0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"93e0ce0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e4c770f e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"e4c770f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd71945 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"dd71945\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Related services<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-704b11d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"704b11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You may also be interested in<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01c512 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e01c512\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b98095d e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b98095d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/annual-accounts-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8ddd71 elementor-widget elementor-widget-html\" data-id=\"a8ddd71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58f04c1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"58f04c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Audit of annual accounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3e8ef ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"fa3e8ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We audit financial statements to the highest standards of quality and professional rigour.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d5f4ed elementor-widget elementor-widget-html\" data-id=\"2d5f4ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Mandatory audit<\/span><span>Voluntary audit<\/span><span>Consolidated accounts<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfd5831 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bfd5831\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-398eb33 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"398eb33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/public-sector-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-997d527 elementor-widget elementor-widget-html\" data-id=\"997d527\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-634da65 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"634da65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Public sector audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac89b7 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5ac89b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Specialist audit in accordance with the auditing standards for the Spanish public sector (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a61179 elementor-widget elementor-widget-html\" data-id=\"1a61179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Financial and accounting assistance to local authorities<\/span><span>Asset management for local authorities<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed01e56 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ed01e56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9fef765 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9fef765\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/special-reports\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf0f6c elementor-widget elementor-widget-html\" data-id=\"6bf0f6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dc0c34 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1dc0c34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Special reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d482c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"54d482c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A wide range of special reports and assurance services tailored to your needs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d11ec elementor-widget elementor-widget-html\" data-id=\"20d11ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Review engagements (ISRE 2400)<\/span><span>Agreed-upon procedures (ISRS 4400)<\/span><span>Capital increases and reductions<\/span><span>Debt-to-equity conversions<\/span><span>Contributions in kind<\/span><span>Company conversions<\/span><span>Mergers and divisions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f24495 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2f24495\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12a5023 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12a5023\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bcea406 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bcea406\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a19de14 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"a19de14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Request a proposal for your grant audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82bf77 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"c82bf77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tell us about your situation and one of the firm&#8217;s auditors will contact you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c12c17 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"4c12c17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4e0a4c ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e4e0a4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb8a2b ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"bcb8a2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Grant audit: ROAC auditor&#8217;s report on grant expenditure statements (art. 74 Royal Decree 887\/2006) for EU funds, national, regional and R&#038;D grants.<\/p>\n","protected":false},"author":1,"featured_media":304,"parent":936,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-959","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Grant Audit in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Grant audit: ROAC auditor&#039;s report on grant 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