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We will annually analyse the composition and variations of the real state material and immaterial in accordance with the situation the goods that compose it come up with in the date of liquidation of the budget.

In this sense, and in relation with the public property of this University, we analyse in the first place into account for their valuation and the modifications that have suffered during each one of the distinct accounting years; additionally we evaluate the legal protection systems of the rights of the University over these goods through its appropriated registration.

For the rest of the inventory items, we annually choose some centres of this University and we inspect with the purpose of validating the physical existence of specific classes of elements that, according to the information that offers the inventory items, are located inside said facilities of this University.

We also make a physical check of a sample of the investments carried out in each budgetary exercise. Our control comprehends the supplies which budgets are equal of inferior to 300,000€ (tax included) and superior or equal to 18,000€ (tax excluded). For the selection of the sample we use random criteria.