In accordance with Spanish law, Fundación Diagrama Intervención Psicosocial reports periodically to the various Public Offices holding legal authority, responsible for verifying the lawful use of the organisations’ economic resources to the benefit of those assisted by it, in line with its foundational mission.
Therefore, each year Diagrama reports to the Protectorate of State Foundations, part of the Ministry of Culture and Sport, as outlined in Law 50/2002 of the 26th of December on Foundations, and the regulation of said law; as well as Royal Decree 1066/2015 of the 27th of November. Every year, a detailed report is submitted on the aims and activities of the organisation (Art. 23 of Law 50/2002) to said body, as well as organised and detailed accounting reports, consisting of the journal, inventories, and annual accounts, approved by Diagrama’s Board.
In addition to the balance sheets and the income statement, the annual accounts are accompanied by a report which completes, expands upon, and comments on the information contained in all the documents, indicating the foundation’s activities, resources used, their source, and the number of beneficiaries in each one of the activities carried out (Art. 25.2).
Said documents are then submitted to the Registry for Statewide Foundations (Art. 25. 1), which depends on the Ministry of Justice and is part of the General Directorate of Registries and Notaries, where the organisation is registered under the number 30/0082.
Similarly, in view of Law 49/2002 of the 23rd of December, on Fiscal Regulation of Non-Profit Organisations, and Fiscal Incentives of Patronage and its Regulations, each year Fundación Diagrama reports to the Tax Office following the established parameters.
Fundación Diagrama also undergoes an annual audit of their annual accounts, carried out by external auditors, as outlined in Article 25 of the aforementioned Law 50/2002 on Foundations, and in accordance with Law 19/1988 of the 12th of July, on the Auditing of Accounts. In addition, the organisation is audited on various occasions as part of applications processes for public tenders and grants.