{"id":1077,"date":"2026-10-07T09:20:00","date_gmt":"2026-10-07T07:20:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1077"},"modified":"2026-10-14T09:40:08","modified_gmt":"2026-10-14T07:40:08","slug":"ivace-grant-justification-auditor-report","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/en\/blog\/ivace-grant-justification-auditor-report\/","title":{"rendered":"IVACE+i aid: how to justify it with a ROAC auditor\u2019s report"},"content":{"rendered":"
In brief<\/b>Much of the aid from IVACE+i and IVACE+i Innovaci\u00f3n is justified with a grant expenditure statement and a report from an auditor registered as practising with Spain\u2019s Official Register of Statutory Auditors (ROAC). The auditor reviews the expenses and payments using the agency\u2019s report template and Order EHA\/1434\/2007. Which method is required, above what amount, and whether the cost of the report is eligible depend on the terms of each call; there is no single rule for all of them.<\/div>\n

For many SMEs in the province of Alicante, IVACE+i aid is the main source of public funding for innovation, digitalisation, energy efficiency or internationalisation. Obtaining the aid is only half the work: the other half is justifying it properly and on time. This guide summarises the common guidelines and tells you what to check in your terms. For the general framework, see our article on the auditor\u2019s report on grant expenditure statements<\/a>.<\/p>\n

Which IVACE+i calls require an auditor\u2019s report?<\/h2>\n

The IVACE+i brand covers support lines for business competitiveness (industry, energy, clusters, industrial estates) and IVACE+i Innovaci\u00f3n, the Ag\u00e8ncia Valenciana de la Innovaci\u00f3 (Valencian Innovation Agency), which manages the innovation programmes. Each line is governed by its regulatory terms and by the call resolution published in the DOGV (Official Journal of the Generalitat Valenciana), and that is where the justification method is set.<\/p>\n

A general figure should not be taken at face value. It is common to read that IVACE+i requires an auditor\u2019s report above a certain amount of aid, but that threshold, if it exists, is set by each call and may change from one year to the next. The national reference is Article 75 of Royal Decree 887\/2006, which allows the terms to accept a simplified statement, without an auditor, for grants of less than \u20ac60,000. This is an option, not an obligation, and each body decides whether to apply it.<\/p>\n

What is repeated in the calls that require a report is that the auditor must be an individual or firm registered as practising with the ROAC and that the report follows the agency\u2019s template. IVACE+i Innovaci\u00f3n, for example, publishes on its website a template \u2018Informe de revisi\u00f3n de cuenta justificativa por persona auditora ROAC\u2019 (review report on the grant expenditure statement by a ROAC auditor), which it updated on 13 January 2026 to adapt it to simplified costs.<\/p>\n

Grant expenditure statement with a report versus simplified statement<\/h2>\n\n\n\n\n\n\n\n
Method<\/th>\nWhen it applies<\/th>\nWhat is submitted<\/th>\n<\/tr>\n<\/thead>\n
Grant expenditure statement with an auditor\u2019s report (Article 74 of Royal Decree 887\/2006)<\/td>\nWhen required by the terms; common in larger projects<\/td>\nReport on the activities carried out, abridged financial report and the ROAC auditor\u2019s report using the agency\u2019s template<\/td>\n<\/tr>\n
Simplified grant expenditure statement (Article 75 of Royal Decree 887\/2006)<\/td>\nOnly if the terms provide for it and the grant is less than \u20ac60,000<\/td>\nReport on the activities carried out, classified list of expenses and details of other aid; the awarding body checks a sample of supporting documents<\/td>\n<\/tr>\n
Simplified costs<\/td>\nWhen the terms set lump sums, unit costs or flat rates<\/td>\nThe documentation set out in the terms; the report template is adapted to this method<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The three rows are for guidance only: the applicable method is always the one stated in the terms and in the award decision.<\/p>\n

Timetable for a typical justification<\/h2>\n

The specific dates depend on each call and, in multi-year programmes, on each phase or annual instalment. The sequence of work, however, is usually the same:<\/p>\n

    \n
  1. On receiving the award decision:<\/strong> read the terms, identify the justification method, the eligibility period and the approved budget items, and open a folder for each item.<\/li>\n
  2. During implementation:<\/strong> keep invoices, proof of bank payments, quotes, contracts, payslips and timesheets, and comply with the publicity obligations (including the ERDF logos if the project is co-financed).<\/li>\n
  3. At the end of the implementation period:<\/strong> prepare the report on the activities carried out and the list of expenses, and hand the documentation over to the auditor.<\/li>\n
  4. Auditor\u2019s review:<\/strong> the auditor applies the procedures, reports any issues so that you can clarify them and asks you for a signed representation letter.<\/li>\n
  5. Submission:<\/strong> you submit the justification through the agency\u2019s online application before the deadline. IVACE+i Innovaci\u00f3n, for example, uses its \u2018Justifica\u2019 application.<\/li>\n<\/ol>\n

    Our practical recommendation is to contact the auditor before the implementation period ends. Many issues, such as a late payment or a missing quote, can only be resolved if they are detected in time.<\/p>\n

    Extraordinary measures after the DANA<\/h2>\n

    After the DANA (the severe floods of October 2024), IVACE+i adopted extraordinary measures for the companies affected, such as extensions to the implementation and justification periods. Its justification portal includes specific \u2018Extra DANA\u2019 phases. These extended deadlines were set by resolution and should not be confused with those of the ordinary calls.<\/p>\n

    If your company took advantage of these measures, the justification already submitted may be subject to subsequent checks. We recommend keeping all the documentation in order, including evidence of the damage and of the extensions granted. The Spanish General Grants Act (LGS) requires documents to be kept for as long as they may be subject to verification and control (Article 14.1.g) and sets a four-year limitation period for the right to demand repayment, generally counted from the end of the justification period (Article 39).<\/p>\n

    Costs that are often rejected<\/h2>\n