[3] Although integrated into the Ministry for Social Security, the Office reports directly to the Comptroller General of the State.

[4] The current comptroller general of the Social Security is Sonia Pérez-Urría Ventosa, who assumed office on December 10, 2020.

These delegated auditors are appointed, at the proposal of the Comptroller General, among officials of the Higher Audit and Accounting Corps of the Social Security Administration.

The Comptroller General is appointed by royal decree at the joint proposal of the Ministers of Social Security and of Finance and at the initiative of the Comptroller General of the State Administration.

[6] The Controller General of the Social Security is replaced in case of vacancy, absence or illness by the Deputy Director-General for Audit and Control of the Social Security System.