The Fondos 2007 system is addressed to the Directorate General of Community Funds, which has functional responsibility for the system. All bodies that participate in the management of Community funds, whether directly or indirectly and regardless of their responsibilities, are also involved in the system. They include:
- The units of the Directorate-General of Community Funds (Ministry of Finance and Civil Service) that are involved in the process (ERDF Management Unit, the European Territorial Cohesion and Cooperation Fund Management Unit, the Certification and Payments Unit, etc.), as well as the Managing and Certification Authority.
- ESF Administration Unit (Ministry of Labour and Social Affairs).
- Ministries responsible for operations co-financed by the European Commission (Ministry of Agriculture, Food and the Environment, Ministry of Public Works, etc.), who participate as Executing Agencies and Intermediate Organisations.
- Other government authorities (Autonomous Communities, regional government departments, town councils, local authorities, etc.).
- Government Comptroller's Office (National Audit Office) and regional audit offices, participating as Audit Authorities.
- The European Commission.