# Comptroller General of the State

The Comptroller General of the State (IGAE) is a senior official of the Ministry of Finance of Spain. The comptroller directs the Office of the Comptroller General of the State Administration, which is an internal supervisory agency with the task of supervising the state public administration and of managing the public accounts.
The Comptroller General is appointed by the Monarch with the advice of the Finance Minister. The Comptroller General reports directly to the Under Secretary of Finance.

## 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 IGAE agency has delegations known as Comptroller Delegations (Spanish: Intervenciónes delegates) in all the General State Administration departments, including ministerial departments, public agencies and regional and local administrations. In addition, the law specifies that certain government bodies must have integrated delegations: Ministry of Defence (IGD), Social Security (IGSS), the General Secretariat for the Treasury and International Financing, and the Directorate-General for Personnel Costs and Public Pensions.
In addition to the bodies mentioned above, the IGAE agency is divided into seven large departments:
* The National Audit Office, further divided into five division.
* The National Accounting Office, divided into three divisions.
* The Deputy Directorate-General for Intervention and Control.
* The Deputy Directorate-General for Studies and Coordination.
* The Deputy Directorate-General for Organization, Planning and Resource Management.
* The Budgetary Computing Office, divided into four divisions.
* The National Anti-Fraud Coordination Service.
It is also supported by a dedicated technical office.

## List of comptrollers general

| No. | Comptroller General | Term of service | Appointing Prime Minister |
| 1 | José Ramón de Oya | 7 January 1874 – 8 August 1878 | Francisco Serrano |
| 2 | Raimundo Fernández Villaverde | 8 August 1878 – 7 July 1880 | Antonio Cánovas del Castillo |
| 3 | José Ramón de Oya | 7 July 1880 – 30 June 1887 | Antonio Cánovas del Castillo |
| 4 | Ángel González de la Peña | 30 June 1887 – 16 July 1895 | Práxedes Mateo Sagasta |
| 5 | Adrián Mínguez y Ranz | 16 July 1895 – 14 September 1906 | Antonio Cánovas del Castillo |
| 6 | José María de Retes y Muyraní | 14 September 1906 – 1 September 1916 | José López Domínguez |
| 7 | Enrique de Yllana y Sánchez de Vargas | 1 September 1916 – April 12, 1924 | Álvaro de Figueroa |
| 8 | José Corral y Larre | 12 April – 28 June 1924 | Miguel Primo de Rivera |
| 9 | Arturo Foreat Rivera | 28 June 1924 – 4 February 1930 | Miguel Primo de Rivera |
| 10 | Enrique de Yllana y Sánchez de Vargas | 4 February – 27 April 1930 | Dámaso Berenguer |
| 11 | Adolfo Sixto Hontán | 27 April 1930 – 1938 | Niceto Alcalá Zamora |
| Spanish Civil War ||||
| 12 | Eugenio Gómez Pereira | 13 March 1942 – 7 September 1951 | Francisco Franco |
| 13 | José Manuel Rozas Eguiburu | 7 September 1951 – 27 July 1965 | Francisco Franco |
| 14 | Felicísimo de Blas Hernando | 27 July 1965 – 2 July 1973 | Francisco Franco |
| 15 | Joaquín Collada Andréu | 2 July 1973 – 6 June 1976 | Luis Carrero Blanco |
| 16 | Augusto Gutiérrez Robles | 6 June 1976 – 18 July 1980 | Carlos Arias Navarro |
| 17 | Ignacio Montaño Jiménez | 18 July 1980 – 24 December 1982 | Adolfo Suárez |
| 18 | Juan Francisco Martín Seco | 24 December 1982 – 23 February 1984 | Felipe González |
| 19 | Ricardo Bolufer Nieto | 23 February 1984 – 7 October 1988 | Felipe González |
| 20 | Juan Aracil Martín | 7 October 1988 – 23 March 1991 | Felipe González |
| 21 | Purificación Esteso Ruiz | 23 March 1991 – 15 July 1994 | Felipe González |
| 22 | Gregorio Máñez Vindel | 15 July 1994 – 7 May 1996 | Felipe González |
| 23 | Rafael Muñoz López-Carmona | 7 May 1996 – 10 September 1999 | José María Aznar |
| 24 | Alicia Díaz Zurro | 10 September 1999 – 24 April 2004 | José María Aznar |
| 25 | José Alberto Pérez Pérez | 24 April 2004 – 13 January 2012 | José Luis Rodríguez Zapatero |
| 26 | José Carlos Alcalde Hernández | 13 January 2012 – 25 November 2016 | Mariano Rajoy |
| 27 | María Luisa Lamela Diaz | 25 November 2016 – 23 June 2018 | Mariano Rajoy |
| 28 | Pablo Arellano Pardo | 23 June 2018 – present | Pedro Sánchez |