Economic and Budgetary Information.

6.- ICIQ Budget

The ICIQ budget is approved by its Board of Trustees and is incorporated into the Budget Law of the Generalitat of Catalonia, approved by the Parliament of Catalonia. Recently, the Parliament of Catalonia approved Law 2/2023, of March 16, on the budgets of the Generalitat of Catalonia for 2023.

The execution of the budget is monitored monthly and is incorporated into the transparency portal on a quarterly basis.

7.- ICIQ Annual Accounts

ICIQ prepares annual accounts (balance sheet, income statement, statement of changes in net assets, cash flow statement, and notes) in accordance with the financial accounting standards set by the Institute of Accounting and Auditing (ICAC). The budget settlement, according to public accounting standards, is included in the notes. The annual accounts are audited by an independent auditor.

8.- Assets

Within the general inventory of ICIQ assets, and following the instructions of the Department of Research and Universities, real estate owned or over which other rights are held, as well as movable assets of special value, are included.

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