Under the direction of Elsa Pilichowski, OECD Director for Public Governance, and Julio Bacio Terracino, Acting Head of the Public Sector Integrity Division, this project was led by Gavin Ugale. Jael Billy wrote a first draft, and Frederic Boehm provided input and advice. Meral Gedik, Andrea Uhrhammer, Laura Völker and Elisabeth de Vega Alavedra provided editorial assistance. Charles Victor and Aman Johal provided administrative support, and Balazs Gyimesi contributed to communications and publication design.
The OECD is grateful to colleagues in the National Audit Office of Spain (Oficina Nacional de Auditoría, ONA) and the General Comptroller of the State Administration (Intervención General de la Administración del Estado, IGAE) for their fruitful co-operation and leadership. In particular, the OECD would like to thank Jorge Castejón González, Director of ONA, and his team, Álvaro Garnica Sainz De Los Terreros and Luis Miguel Jiménez Fernández. From the IGAE’s Office of Budgetary Informatics, the OECD would also like to thank Ismael García Cebada, Chief of Division I, Accounting and Control Applications. Finally, the OECD is grateful to Ciresica Feyer of the European Commission’s Directorate-General for Structural Reform Support (DG REFORM) for her guidance throughout the project and input on the draft report.