Generally, the Comptes Syndicate noted that aid was administered by the Consell through the Resistance Plus Plan, designed to help companies weather the pandemic downturn. Yet the program did not shield the administration from occasional penalties for what it labeled as significant violations during its execution.
First, the supervisory body criticized the Ministry of Finance for delays in returning unused funds to the central government. Since the Generalitat had approved applications to distribute only 311 million out of the 647 million euro set aside for the program, questions arose about the overall management. The decree-law launched by the Central Executive in March 2021 mobilized 7,000 million euros across the country to assist firms in paying off pandemic-related debts. The directive stipulated that by December 2021, any shortfall between allocated funds to the autonomous communities and the maximum amount received from applications had to be reimbursed, with a final reconciliation expected in June 2022. In the view of the buyer’s department at the time, there were concerns that calculations overestimated the available funds. It was suggested that 232 million should have been the figure, yet only 34 million was repaid in December, with the remainder returned by June 2022 after finalizing the accounts.
—
Sindicatura de Comptes identifies gaps in thematic project oversight
Beyond these concerns, the Syndicate highlighted a core issue with the Ministry of Finance’s decision to broaden potential beneficiaries to include companies that had experienced losses in 2019. This move was initially blocked to prevent aid from remaining unused. The government decree allowed such adjustments, but only if justified by a combination of exceptional circumstances. When the Consell altered these conditions, the justification did not meet state requirements, and the Syndicate concluded that several regulatory expectations were breached. In practical terms, the change opened up eligibility to up to 828 additional companies that could receive support.
—
Sindicatura de Comptes flags electronic management issues for taxation and oversight
In another area of audit findings, questions arose about whether the beneficiaries were properly audited under the category of firms in distress. The European Union’s stance is clear: subsidies should not flow to firms in dire financial condition if verification cannot be confirmed, with micro-enterprises or small businesses offering potential exceptions. Official data did not verify this consistently. The Syndicate notes that 15 applications received about 1.8 million euro in assistance, yet the audit did not confirm that all required crisis verifications had been completed.
The report also points to the Treasury’s receptiveness to requests for further information from beneficiaries when investigations were specified by the buyer to verify that conditions were met. This pattern highlights the ongoing tension between rapid disbursement goals and the need for thorough checks to ensure that aid reaches the intended entities and is used appropriately. (Citations: Sindicatura de Comptes audit reports, 2021–2022; governmental decree provisions, 2021)