The Audit Office recommends that the Ministry of Culture "improve the transparency of direct subsidies"

The Catalan Audit Office recommends that the Department of Culture "improve the transparency of direct subsidies," as reported by ACN. The Audit Office has issued a report on the department's direct subsidies in 2023, which that year totaled €62.08 million (23% of the total budget), allocated to 212 beneficiaries. 78.20% of the direct subsidies were awarded to specific recipients, and 21.80% were awarded without competitive bidding. 65.06% were granted to entities in which the Catalan government holds a minority stake, and the remainder to entities in which it does not hold a stake. Regarding the specific subsidies, the Audit Office states that "there is no evidence that, during the budget preparation process, the reasons justifying the choice of the direct award procedure instead of competitive bidding were verified, nor were the requirements for obtaining beneficiary status, and the amount of each subsidy is not justified." It also considers that there is a high frequency of direct subsidies to entities not partly owned by the Generalitat (Catalan government), which may imply "a high level of dependence on subsidies by the beneficiaries." The Catalan Court of Auditors has carried out comprehensive analyses and a review of 88 direct subsidy files, representing 94.64% of the total amount granted. The report, presented by Auditor Anna Tarrach, was approved by the full Court of Auditors at its session on December 23, 2025. "Insufficient and very vague" justification

In general, the justification for the reasons of public, social, economic, or humanitarian interest that hinder the call for proposals is "insufficient and very vague," and the report adds that some of the grants could have been included in existing calls for proposals or in future new or revised calls. According to the report, the required government approval was not included in three files, and in nine, the audited selection lacked some supporting documentation which, in the opinion of the auditing body, is "grounds for revocation and reimbursement." Regarding transparency, there are "serious deficiencies" in the information presented concerning the proactive publicity of the grants ("information is lacking on planned calls for proposals; there is a lack of clarity in the publicity of the grants awarded; there is a lack of publicity regarding financial controls, or there is no information on the beneficiaries' justifications"). The report concludes that the level of compliance with transparency obligations by beneficiary entities receiving subsidies exceeding €100,000 "is very low."

Recommendations

Among the recommendations made by the Catalan Audit Office to the Department of Culture are improving the transparency of direct subsidies; reviewing direct subsidies to non-participating entities and analyzing whether they could be included in existing subsidy programs or creating new ones; analyzing the situation of some nominative subsidies to entities in which the Catalan Government holds a minority stake; and ensuring that the justification for subsidies excluded from competition includes why they cannot be included in a call for proposals and what the public interest is that advises dispensing with the call.