Budgetary management and control of funds from the Recovery, Transformation and Resilience Plan

Abstract

The challenge of taking advantage of European funds from the Recovery and Resilience Facility in a short term requires the introduction of more flexible measures on budgetary management and control, within the always difficult balance between urgency of spending and budgetary strictness. The State has adopted them through Real Decreto-Ley 36/2020, of December 30, a regulation whose processing has not been without controversy for having reached flexibility limits that question some basic budgetary principles (such as those of specialization and temporality of the credits) or by having relaxed the scope of the previous control in favor of the later control. In this flexibility, the Autonomous Communities, which have also approved rules ad hoc in the first half of 2021, have not been idle. In the following lines we explain the main measures approved in terms of budget management and control for the execution of these funds.