Subsidised entities

Subsidised entities
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SEREC Program: Follow-up of the requirements for compliance with the transparency obligations of the entities receiving subsidies

The SEREC program consists of monitoring the active advertising and information obligations of private entities that receive subsidies and public aid from the Barcelona Metropolitan Area, in compliance with Law 19/2014, of 29 December, on transparency, access to public information and good governance.

Since 2017, the agreements adopted by the Governing Board and the Metropolitan Council of the Barcelona Metropolitan Area when awarding public subsidies or aids include a provision that foresees the transfer to the Transparency Agency of the declaration of the transparency obligations of the beneficiaries.

In order to monitor compliance with the transparency obligations of the entities subsidised by the AMB, the Transparency Agency requires these beneficiary entities to report on the following aspects:

  • In the last year, has the entity received subsidies in excess of 100,000 euros from any public administration or public sector entity?
  • Does the amount of all subsidies and public aid awarded to this entity during the last year by any public administration or public sector entity represent at least 40% of the entity's income, provided they are in excess of 5,000 euros?
  • If you answered yes to any of the two questions, have you published on the website the obligations of active advertising regulated in Title II of Law 19/2014? Indicate the link of your publication.

The purpose of the SEREC Program is to follow up on the declaration of transparency obligations arising from the awarding of AMB grants and, at the same time, to help entities clarify any doubts or interpretations regarding the application of transparency legislation.

Transparency declarations of the subsidised entities

Information brochure about the SEREC Program [in Catalan]

  • Transparency obligations

    According to Law 19/2014, of 29 December, on transparency, access to public information and good governance, obligated subjects are understood to be all natural or legal persons with respect to whom this law imposes duties and obligations. To this effect, article 3.4 of Law 19/2014, of 29 December, determines that the scope of application of Title II of the Law includes political parties and their associations and foundations, trade unions and employers' organisations and private entities that receive public subsidies or aid of more than 100,000 euros per year or that at least 40% of their annual income comes from public subsidies or aid, provided that they are higher than 5,000 euros.

    Article 8 of Law 19/2014, of 29 December 2014, lists the information that must be made public in application of the principle of transparency. The Transparency Guide for Associations and Foundations, published by the Government of Catalonia, details the information to be published on its website or transparency portal by entities receiving aid and subsidies, for the duration of the subsidy or public aid received by the entity:

    Institutional and organizational information

    • Mission and activities carried out
    • Applicable regulations
    • Statutes and registration number
    • Composition of governing bodies with identification of members
    • Updated organization chart
    • Structure of the group of entities, if any

    Economic, budgetary and patrimonial information

    • Annual activity plan
    • Annual accounts
    • Audit reports and reports of external audit bodies, if applicable
    • Remuneration of the management and administrative bodies of entities receiving aid and subsidies in excess of 10,000 euros
    • Inventory of assets

    Information on administrative management: contracts, agreements and grants and public aid

    • Procurement body
    • List of contracts signed with public administrations
    • List of agreements in force, modifications made and information on compliance and execution
    • List of grants and subsidies received during the last five years
    • Information concerning the financial control of the aid or grant received
    • Justifications submitted for the purpose of accountability

    Transparency Guide for Associations and Foundations Receiving Public Subsidies and Aid (Government of Catalonia) [in Catalan]

    More information on transparency of legal entities (Department of Justice of the Government of Catalonia)

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