Comptroller General of the State

Short description: Position in the Ministry of the Treasury of Spain

Comptroller General the
State Administration

Coat of Arms used by the Government

Incumbent
Pablo Arellano Pardo
since 23 June 2018

* Ministry of Finance
* Secretariat of State for Budget and Expenditure

Style| The Most Excellent
Abbreviation| IGAE
Reports to| Secretary of State for Budget and Expenditure
Nominator| Minister of Finance
Appointer| The Monarch
Term length| No fixed term
Precursor| Director-General for Accounting
Inaugural holder| Mariano Cancio Villaamil
Formation| June 25, 1870; 156 years ago (1870-06-25)
Website| www.igae.pap.hacienda.gob.es

The Comptroller General of the State Administration is the head of the Office of the Comptroller General of the State Administration (Spanish: Intervención General de la Administración del Estado, IGAE), the Spanish government agency responsible for internal auditing and accounting.

The position was first established under Section 32 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.[1] 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.

## Contents

* 1 Purpose
* 2 Organisation
* 3 List of comptrollers general
* 4 Notes
* 5 References

## 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.[2]

## 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 (Spanish: intervenciones delegadas) 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: Ministry of Defence (IGD), Social Security (IGSS) and the General Secretariat for the Treasury and International Financing, among others, although they all depend functionally on the Comptroller General.[3] In total, the agency has about 2,000 employees.[4]

In addition to the bodies mentioned above, the central services of the Office of the Comptroller General comprise:[3]

* 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.

Denotes an Acting Comptroller General.

Name  | Start  | End  | Duration  | Party  | Government  | Ref.

|
|
|
|
|
|

| Mariano Cancio Villaamil
(1824–1894) | 9 August 1869  | 25 January 1870  | 1 year, 190 days  | Independent |  | The Marquess of Castillejos  | 30px
The Duke of the Tower
90x90px
(regent)
(1869–1871)
25 January 1870[lower-alpha 1] | 15 February 1871  |  | Juan Bautista Topete
| The Duke of the Tower
| Félix de Bona
(1822–1889) | 15 February 1871  | 17 October 1871  | 244 days  | Independent  |
| Manuel Ruiz Zorrilla  | 30px
Amadeo I
90x90px
(1871–1873)
| The Marquess of San Rafael
| Gabriel Secades  | 17 October 1871  | 24 February 1872  | 130 days  | Independent  |
| Práxedes Mateo Sagasta
| Ramón López Tejada  | 24 February 1872  | 28 June 1872  | 125 days  | Independent  |
| The Duke of the Tower
| Manuel Ruiz Zorrilla
| Félix de Bona
(1822–1889) | 28 June 1872  | 16 March 1873  | 261 days  | Independent  |
| Estanislao Figueras  | 30px
List of presidents of the First Republic
| Romualdo Lafuente
(1820–1876) | 16 March 1873  | 12 June 1873  | 88 days  | Federal Democratic Republican  |
| José Ramón de Oya  | 12 June 1873  | 1 July 1873  | 19 days  | Independent |  | Francesc Pi i Margall |
| Manuel Francisco Álvarez Capra  | 1 July 1873  | 7 January 1874  | 190 days  | Independent  |
| Nicolás Salmerón
| Emilio Castelar
| José Ramón de Oya  | 7 January 1874  | 1 August 1878  | 4 years, 206 days  | Independent  |  | The Duke of the Tower
| The Marquess of Sierra Bullones
| Práxedes Mateo Sagasta  | 30px
Alfonso XII
90x90px
(1874–1885)
| Antonio Cánovas del Castillo
| Joaquín Jovellar y Soler
| Antonio Cánovas del Castillo
| Arsenio Martínez Campos
| Antonio Cánovas del Castillo
| The Marquess of Pozo Rubio
(1848–1905) | 1 August 1878  | 21 March 1880  | 1 year, 233 days  | Conservative  |
| Isidoro Cabañas  | 21 March 1880  | 8 July 1880  | 109 days  | Independent  |
| José Ramón de Oya  | 8 July 1880  | 30 June 1887  | 6 years, 357 days  | Independent  |
| Práxedes Mateo Sagasta
| José Posada Herrera
| Antonio Cánovas del Castillo
| Práxedes Mateo Sagasta  | 30px
Alfonso XIII
90x90px
(1886–1931)
| Ángel González de la Peña  | 30 June 1887  | 16 July 1895  | 8 years, 16 days  | Independent  |
| Antonio Cánovas del Castillo
| Práxedes Mateo Sagasta
| Antonio Cánovas del Castillo†
| Adrián Mínguez y Ranz[lower-alpha 2] | 16 July 1895  | 14 September 1906  | 11 years, 60 days  | Independent  |
| Marcelo Azcárraga
| Práxedes Mateo Sagasta
| Francisco Silvela
| Marcelo Azcárraga
| Práxedes Mateo Sagasta
| Francisco Silvela
| The Marquess of Pozo Rubio
| Antonio Maura
| Marcelo Azcárraga
| The Marquess of Pozo Rubio
| Eugenio Montero Ríos
| Segismundo Moret
| José López Domínguez
| José María de Retes y Muyraní  | 14 September 1906  | 1 September 1916  | 9 years, 353 days  | Independent  |
| Segismundo Moret
| The Marquess of Vega de Armijo
| Antonio Maura
| Segismundo Moret
| José Canalejas y Méndez†
| The Marquess of Alhucemas[lower-alpha 3]
| The Count of Romanones
| Eduardo Dato
| The Count of Romanones
| Enrique Illana y Sánchez de Vargas
(1865–1942) | 1 September 1916  | 26 February 1924  | 7 years, 178 days  | Independent  |
| The Marquess of Alhucemas
| Eduardo Dato
| The Marquess of Alhucemas
| Antonio Maura
| The Marquess of Alhucemas
| The Count of Romanones
| Antonio Maura
| Joaquín Sánchez de Toca
| Manuel Allendesalazar
| Eduardo Dato†
| The Count of Bugallal[lower-alpha 4]
| Manuel Allendesalazar
| Antonio Maura
| José Sánchez-Guerra y Martínez
| The Marquess of Alhucemas
| The Marquess of Estella
| José Corral Larre
(1866–1938) | 12 April 1924  | 28 June 1924  | 123 days  | Independent  |
| Enrique Illana y Sánchez de Vargas
(1865–1942) | 4 February 1930  | 23 April 1931  | 1 year, 78 days  | Independent  |  | The Count of Xauen
| Juan Bautista Aznar-Cabañas
| Niceto Alcalá-Zamora  | 30px
Niceto Alcalá-Zamora
90x90px
(1931–1936)
| Adolfo Sixto Hontán
(died 1938) | 27 April 1931  | 7 October 1938†  | 7 years, 167 days  | Independent  |
| Manuel Azaña
| Alejandro Lerroux
| Diego Martínez Barrio
| Alejandro Lerroux
| Ricardo Samper
| Alejandro Lerroux
| Joaquín Chapaprieta
| Manuel Portela Valladares
| Manuel Azaña
| Augusto Barcia Trelles[lower-alpha 5] | 30px
Manuel Azaña
90x90px
(1936–1939)
| Santiago Casares Quiroga
| Diego Martínez Barrio
| José Giral
| Francisco Largo Caballero
| Juan Negrín
| José María Fábregas del Pilar
(1887–1959) | 16 November 1938  | 17 March 1939  | 121 days  | Independent  |
| National Defence Council  | 30px
José Miaja
90x90px
(1939)
| Fernando Duque Sampayo
(1890–1977) | 17 March 1939  | 31 March 1939  | 14 days  | Independent
| Pedro Gárate Pera[lower-alpha 6]
(1871–1942) | 8 February 1938  | 24 February 1942†  | 4 years, 16 days  | National Movement  |  | Franco I  | 30px
Francisco Franco
90x90px
(1939–1975)
| Franco II
| Fernando Duque Sampayo
(1890–1977) | 24 February 1942  | 13 March 1942  | 17 days  | Independent  |  |
| Eugenio Gómez Pereira
(1885–1968) | 13 March 1942  | 7 September 1951  | 9 years, 178 days  | National Movement  |
| Franco III
| Juan Manuel Rozas Eguiburu
(1900–1988) | 7 September 1951  | 21 July 1965  | 13 years, 317 days  | National Movement  |  | Franco IV
| Franco V
| Franco VI
| Felicísimo de Blas Hernando
(1918–1984) | 21 July 1965  | 28 June 1973  | 7 years, 342 days  | National Movement  |  | Franco VII
| Franco VIII
| Luis Carrero Blanco†
| Joaquín Collada Andréu
(1910–2004) | 28 June 1973  | 6 June 1976  | 2 years, 344 days  | National Movement  |
| The Duke of Fernández-Miranda
(acting)
| The Marquess of Arias Navarro
| Augusto Gutiérrez Robles
(1920–2002) | 6 June 1976  | 18 July 1980  | 4 years, 42 days  | National Movement  |  | 30px
Juan Carlos I
90x90px
(1975–2014)
| Independent |  | The Duke of Suárez
| Ignacio Montaño Jiménez
(born 1936) | 18 July 1980  | 22 December 1982  | 2 years, 157 days  | Independent  |
| The Marquess of Ría de Ribadeo
| Felipe González
| Juan Francisco Martín Seco
(born 1944) | 22 December 1982  | 8 February 1984  | 1 year, 48 days  | Independent  |
| Ricardo Bolufer Nieto  | 22 February 1984  | 7 October 1988  | 4 years, 242 days  | Independent
| Juan Aracil Martín  | 7 October 1988  | 22 March 1991  | 2 years, 166 days  | Independent
| Purificación Esteso Ruiz
(1946–2022) | 22 March 1991  | 15 July 1994  | 3 years, 115 days  | Independent
| Gregorio Máñez Vindel  | 15 July 1994  | 7 May 1996  | 1 year, 297 days  | Independent
| Rafael Muñoz López-Carmona
(born 1952) | 7 May 1996  | 10 September 1999  | 3 years, 126 days  | Independent  |  | José María Aznar
| Alicia Díaz Zurro
(born 1964) | 10 September 1999  | 23 April 2004  | 4 years, 226 days  | Independent
| José Alberto Pérez Pérez
(born 1963) | 23 April 2004  | 13 January 2012  | 7 years, 265 days  | Independent  |  | José Luis Rodríguez Zapatero
| Mariano Rajoy
| José Carlos Alcalde Hernández
(born 1956) | 13 January 2012  | 25 November 2016  | 4 years, 317 days  | Independent  |  | 30x30px
Felipe VI
90x90px
(2014–present)
| María Luisa Lamela Diaz  | 25 November 2016  | 22 June 2018  | 1 year, 209 days  | Independent
| Pablo Arellano Pardo
(born 1968) | 22 June 2018  | Incumbent  | 8 years, 54 days  | Independent  |  | Pedro Sánchez

## Notes

1. ↑ Section 32 of Provisional Law on Treasury Administration and Accounting of 25 June 1870 granted the Director-General for Accounting the status of Comptroller General of the State Administration.[1]
2. ↑ Acting during his illness: Ángel González de la Peña, Director-General for Direct Taxes (31 July to 30 August 1899)
3. ↑ He acted as acting prime minister after the assassination of José Canalejas on 12 November 1912
4. ↑ He acted acting prime minister after the assassination of Eduardo Dato from March 8 to March 13, 1921
5. ↑ Acting prime minister from 10 to 13 May 1936
6. ↑ Comptroller General of the Rebel side.

## References

1. ↑ 1.0 1.1 Ministry of Finance (28 June 1870). "Provisional Law on Treasury Administration and Accounting of 28 June 1870" (in es). p. 70. https://www.boe.es/datos/pdfs/BOE//1870/179/A00001-00002.pdf.
2. ↑ "IGAE:Intervención General de la Administración del Estado" (in es-ES). http://www.igae.pap.hacienda.gob.es/sitios/igae/es-ES/Paginas/Inicio.aspx.
3. ↑ 3.0 3.1 Ministry for Digital Transformation and Civil Service (28 February 2024). "Royal Decree 206/2024, of February 27, which develops the basic organic structure of the Ministry of Finance." (in es). https://boe.es/buscar/act.php?id=BOE-A-2024-3792.
4. ↑ "Summary of the Annual Report of the Office of the Comptroller General" (in es). 2025. p. 14. https://www.igae.pap.hacienda.gob.es/sitios/igae/es-ES/QuienesSomos/Documents/RESUMEN_Memoria IGAE_2025.pdf.

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*[Ref.]: References