ABSTRACT
This chapter aims is to describe and analyze the budgetary procedure, and the audit and evaluation system in Spanish government. The Ministry for Finance and spending officials in Spain are mainly concerned with the legality of spending procedures while compliance control has monopolized the attention of authorities responsible for budgeting. An interministerial commission was created to develop evaluation methodology and coordinate other units responsible for the evaluation of investment projects. Sectoral issues are resolved by other commissions referred to as the Commissions for Programme Analysis. The quality of analysis depends on several factors including the size of the ministry, the nature of the activity (technical or economic), the professional group that has the most influence within the department concerned, and the size of the departmental budget.
