La gestión y el control de subvenciones a la vista de la legislación dictada bajo el estado de alarma

In the introductory part of Royal Decree 463/2020 (on the 14th March 2020) it is settled down the state of alert for the management of the health crisis caused by COVID-19. Previously, on the 11th March, the World Health Organization raised the public health emergency situation caused by that...

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Bibliographic Details
Main Author: Sánchez Sánchez, Luis Carlos
Format: Article
Language:Spanish
Published: 2020
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7952361
Source:Revista española de control externo, ISSN 1575-1333, Vol. 22, Nº 65, 2020, pags. 52-75
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Summary: In the introductory part of Royal Decree 463/2020 (on the 14th March 2020) it is settled down the state of alert for the management of the health crisis caused by COVID-19. Previously, on the 11th March, the World Health Organization raised the public health emergency situation caused by that virus to an international pandemic, which requires the adoption of immediate measures (in different areas) to deal with this problem. In this scenario, this article analyzes the situation surrounding the obligations imposed by the legislation to the beneficiary of subsidies, from those related to carry out the activities to the duty of funds spending justification, taking into account the possibility of using 2019 financial statements for this last purpose. After dealing with the regulatory approach to the calls for public grants in 2020, finally, the measures related to public subsidies spending control will be reviewed, and especially the auditor's work in verifying the information collected in the financial statements of public entities, when they are both grant managers and grant holders