In relation with this financial variable, and from the liquidated budget income, out task consists in analysing the fulfilment of the regulation and the efficiency of the procedures used in the income management, evaluating the soundness of the operations of recognition of existing rights and analysing the income management and actual collection of the income. On the other hand, we inspect a part of the rights recognised of the sum to be recovered, already coming from the prior immediate exercise as well as prior exercises, again with the objective of analysing the efficiency of the income management over these, just like the fact that are listed as pending in the document of budget liquidation.

In a very specific form, each annuality we choose a specific type of income, with the objective of analysing them in a monographic and detailed form.
In the two types of the described budget control, the inspection carried out over the files is plenary and subsequent and is exercised over a preconceived sample. The period of inspection coincides with the calendar year.

Finally, and within the inspection at an annual later stage of the agreements and the research contracts, is given particular influence in the expenditure management derived of these.