{"id":1093,"date":"2026-10-06T13:00:00","date_gmt":"2026-10-06T11:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1093"},"modified":"2026-10-14T09:39:52","modified_gmt":"2026-10-14T07:39:52","slug":"auditor-report-grant-expenditure-statement","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/en\/blog\/auditor-report-grant-expenditure-statement\/","title":{"rendered":"Auditor’s report on the grant expenditure statement: a guide for grants in the Valencian Community"},"content":{"rendered":"
In brief<\/b>The grant expenditure statement with an auditor’s report (cuenta justificativa con informe de auditor) is a method of justifying a grant regulated in art. 74 of Royal Decree 887\/2006: the beneficiary submits a report on activities and an abridged financial report, and an auditor registered as practising in Spain’s Official Register of Statutory Auditors (ROAC) reviews that statement to the extent set by the grant rules. At national level, the work is governed by Order EHA\/1434\/2007; the report is not an audit of accounts and contains no opinion, but describes the checks performed and any non-compliance identified.<\/div>\n

If your company, association or foundation has received aid from the Generalitat (the Valencian regional government), from IVACE+i, from a ministry or from a local council, it will probably have to justify it \u00abby means of a grant expenditure statement accompanied by an auditor’s report\u00bb. This guide explains what that means, what the auditor does and what you need to have ready.<\/p>\n

What the grant expenditure statement with an auditor’s report is<\/h2>\n

Justification is how the beneficiary demonstrates that it has fulfilled the purpose of the aid and applied the funds to the planned expenditure. The Regulation implementing the Spanish General Grants Act (Royal Decree 887\/2006) provides for several methods. The one discussed here allows the grant rules to reduce the information in the financial report<\/strong> in exchange for an auditor reviewing the expenditure statement. Under art. 74.1, three conditions must be met:<\/p>\n

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  1. The statement must be accompanied by the report of a statutory auditor registered as practising in the ROAC<\/strong>, the register managed by the Spanish Institute of Accounting and Auditing (ICAC), the national audit oversight authority.<\/li>\n
  2. The auditor must review the statement to the extent determined by the grant rules and in accordance with the rules of procedure proposed by the financial control body of the granting authority.<\/li>\n
  3. The statement must include a report on activities and an abridged financial report. At a minimum, the latter contains a statement of expenditure by category and, where applicable, the budgeted amounts and the variances (art. 74.5).<\/li>\n<\/ol>\n

    It is different from the simplified expenditure statement under art. 75, which the grant rules may allow for grants of less than \u20ac60,000 and in which it is the granting body that checks a sample of supporting documents. Which method applies, and from what amount, is decided by the rules of each call for applications.<\/p>\n

    Regulatory framework<\/h2>\n

    The basic rules are set out in three national instruments, to which regional and local calls for applications usually refer:<\/p>\n