Comptroller General of the State

The Comptroller General of the State Administration is the head of the Office of the Comptroller General of the State Administration (, IGAE), the Spanish government agency responsible for internal auditing and accounting.

The position was first established under Section 52 of the Provisional Law on Treasury Administration and Accounting of 25 June 1870, which granted the Director-General for Accounting the status of Comptroller General of the State Administration. Four years later, in 1874, the Directorate-General for Accounting was abolished and reorganized as the present Office of the Comptroller General of the State Administration.

The Comptroller General is appointed by the Monarch on the advice of the Finance Minister. The Comptroller General, with the rank of under-secretary, reports directly to the Secretary of State for Budget and Expenditure.

Purpose The Comptroller oversees the IGAE agency, which has two core functions. Its primary function is that of a supervisory agency. It is responsible for verifying – through previous monitoring of legality, continuous financial control, public audits, and financial control of subsidies – that the public sector's economic and financial activity complies with the principles of legality, economy, efficiency and effectiveness.

Its second function is to act as the center for the management of public accounts. It is responsible for providing reliable, complete, professional and independent accounting information about public management. In this regard, it is responsible for drafting the public sector's financial accounts according to the guidance set out by the European System of Accounts. The most specific result of this is the determination of public deficit, which is essential to the nation's economic life. It calculates the deficit for the central government and each of its sub-sectors.

Organisation A large number of officials and administrative bodies depend upon the Comptroller General. To carry out its functions, the Office of the Comptroller General has offices known as Delegated Comptroller's Offices () in all the General State Administration bodies, including ministerial departments, government agencies and regional and local bodies of the State Administration. In addition, the law specifies that certain government bodies must have their own comptrollerships: the Ministry of Defence (IGD), the Social Security Administration (IGSS) and the General Secretariat for the Treasury and International Financing, among others, although they all depend functionally on the Comptroller General. In total, the agency has about 2,000 employees.

In addition to the bodies mentioned above, the central services of the Office of the Comptroller General comprise: The National Audit Office, further divided into six divisions. The National Accounting Office, divided into three divisions. The Deputy Directorate-General for Comptrollership and Financial Control. The Deputy Directorate-General for Studies and Coordination. The Deputy Directorate-General for Organization, Planning and Resource Management. The Budget IT Office, divided into five divisions. The Technical Cabinet, responsible for providing support and immediate assistance to the Comptroller General. The National Anti-Fraud Coordination Service.

List of comptrollers general For the purpose of this list, the date used is the date on which the decree of appointment or dismissal received royal assent, which may differ from the date of publication or of the effective taking of office.

Name Start End DurationPartyGovernmentMariano Cancio Villaamil9 August 186925 January 1870IndependentThe Marquess of CastillejosThe Duke of the Tower(regent)25 January 187015 February 1871Juan Bautista TopeteThe Duke of the TowerFélix de Bona15 February 187117 October 1871IndependentManuel Ruiz ZorrillaAmadeo IThe Marquess of San RafaelGabriel Secades17 October 187124 February 1872IndependentPráxedes Mateo SagastaRamón López Tejada24 February 187228 June 1872IndependentThe Duke of the TowerManuel Ruiz ZorrillaFélix de Bona28 June 187216 March 1873IndependentEstanislao FiguerasRomualdo Lafuente16 March 187312 June 1873Federal Democratic RepublicanJosé Ramón de Oya12 June 18731 July 1873IndependentFrancesc Pi i MargallManuel Francisco Álvarez Capra1 July 18737 January 1874IndependentNicolás SalmerónEmilio CastelarJosé Ramón de Oya7 January 18741 August 1878IndependentThe Duke of the TowerThe Marquess of Sierra BullonesPráxedes Mateo SagastaAlfonso XIIAntonio Cánovas del CastilloJoaquín Jovellar y Soler Antonio Cánovas del CastilloArsenio Martínez CamposAntonio Cánovas del CastilloThe Marquess of Pozo Rubio1 August 187821 March 1880ConservativeIsidoro Cabañas21 March 18808 July 1880IndependentJosé Ramón de Oya8 July 188030 June 1887IndependentPráxedes Mateo SagastaJosé Posada Herrera Antonio Cánovas del CastilloPráxedes Mateo SagastaAlfonso XIIIÁngel González de la Peña30 June 188716 July 1895IndependentAntonio Cánovas del CastilloPráxedes Mateo SagastaAntonio Cánovas del Castillo†Adrián Mínguez y Ranz16 July 189514 September 1906IndependentMarcelo AzcárragaPráxedes Mateo SagastaFrancisco SilvelaMarcelo Azcárraga Práxedes Mateo Sagasta Francisco SilvelaThe Marquess of Pozo RubioAntonio MauraMarcelo AzcárragaThe Marquess of Pozo RubioEugenio Montero RíosSegismundo MoretJosé López DomínguezJosé María de Retes y Muyraní14 September 19061 September 1916IndependentSegismundo MoretThe Marquess of Vega de ArmijoAntonio MauraSegismundo MoretJosé Canalejas y Méndez†The Marquess of AlhucemasThe Count of RomanonesEduardo DatoThe Count of RomanonesEnrique Illana y Sánchez de Vargas1 September 191626 February 1924IndependentThe Marquess of AlhucemasEduardo DatoThe Marquess of AlhucemasAntonio Maura The Marquess of Alhucemas The Count of RomanonesAntonio MauraJoaquín Sánchez de TocaManuel AllendesalazarEduardo Dato†The Count of BugallalManuel AllendesalazarAntonio MauraJosé Sánchez-Guerra y MartínezThe Marquess of AlhucemasThe Marquess of EstellaJosé Corral Larre12 April 192428 June 1924IndependentEnrique Illana y Sánchez de Vargas4 February 193023 April 1931IndependentThe Count of XauenJuan Bautista Aznar-CabañasNiceto Alcalá-ZamoraNiceto Alcalá-ZamoraAdolfo Sixto Hontán27 April 19317 October 1938†IndependentManuel AzañaAlejandro LerrouxDiego Martínez BarrioAlejandro LerrouxRicardo SamperAlejandro LerrouxJoaquín ChapaprietaManuel Portela ValladaresManuel AzañaAugusto Barcia TrellesManuel AzañaSantiago Casares QuirogaDiego Martínez BarrioJosé GiralFrancisco Largo CaballeroJuan NegrínJosé María Fábregas del Pilar16 November 193817 March 1939IndependentNational Defence CouncilJosé MiajaFernando Duque Sampayo17 March 193931 March 1939IndependentPedro Gárate Pera8 February 193824 February 1942†National MovementFranco IFrancisco FrancoFranco IIFernando Duque Sampayo24 February 194213 March 1942IndependentEugenio Gómez Pereira13 March 19427 September 1951National MovementFranco IIIJuan Manuel Rozas Eguiburu7 September 195121 July 1965National MovementFranco IVFranco VFranco VIFelicísimo de Blas Hernando21 July 196528 June 1973National MovementFranco VIIFranco VIIILuis Carrero Blanco†Joaquín Collada Andréu28 June 19736 June 1976National MovementThe Duke of Fernández-MirandaThe Marquess of Arias NavarroAugusto Gutiérrez Robles6 June 197618 July 1980National MovementJuan Carlos IIndependentThe Duke of SuárezIgnacio Montaño Jiménez18 July 198022 December 1982IndependentThe Marquess of Ría de RibadeoFelipe GonzálezJuan Francisco Martín Seco22 December 19828 February 1984IndependentRicardo Bolufer Nieto22 February 19847 October 1988IndependentJuan Aracil Martín7 October 198822 March 1991IndependentPurificación Esteso Ruiz22 March 199115 July 1994IndependentGregorio Máñez Vindel15 July 19947 May 1996IndependentRafael Muñoz López-Carmona7 May 199610 September 1999IndependentJosé María AznarAlicia Díaz Zurro10 September 199923 April 2004IndependentJosé Alberto Pérez Pérez23 April 200413 January 2012IndependentJosé Luis Rodríguez ZapateroMariano RajoyJosé Carlos Alcalde Hernández13 January 201225 November 2016IndependentFelipe VIMaría Luisa Lamela Diaz25 November 201622 June 2018IndependentPablo Arellano Pardo22 June 2018IncumbentIndependentPedro Sánchez

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