At the end of fiscal year 2022, with a total of 60 reports published – the second highest in the history of this institution, surpassing 64 reports in 2020 alone – Sindicatura de Comptes, Annual Action Program 2023was approved by Consell on December 28. A broad roadmap to include reports at the regional level, such as the report devoted to compensation files for unjust enrichment; Who will consider the election costs of 2023 or assess the degree of progress of the Time Optimization and Healthcare Improvement Plan (ÓPTIMA). At the same time, the audit institution will continue this year with the internal control and information systems of the management of health purchases, which were launched last year.
On the other hand, the audit reports will not be complete until the completion of the five volumes corresponding to the audit for the account of the Generalitat Valenciana Administration, as well as for those devoted to contracts and subsidies, and for the special reports of different organizations. Generalitat’s General Account. At the same time, monitoring the NEFIS project Valencian general, as well as analyzing the configuration of its security and its distribution in autonomous organizations. This project aims to facilitate the full implementation of electronic administration, help expand and strengthen the transparency of public activities, and facilitate citizens’ right to access information. In this context, the Buyer will also oversee the GVA electronic processing management platform.
operational audits
Also, at the regional level, Comptes Syndicate examine, among other things, subsidies and aid granted by the Valencian Institute for Business Competitiveness (IVACE), through operational and special audits; subsidies and benefits from Pla Resistir Plus; 421.70 program for educational infrastructures; school canteens in primary schools; or educational interest for students with special educational support needs. The operational audit figure provides citizens with information on how public funds are managed and whether public policies contribute to the effective achievement of their objectives. Over the last decade, Sindicatura de Comptes has established itself as a benchmark among external control bodies, relying firmly on such audits, which it has conducted and implemented since 1998, and constitutes an extensive study, sometimes lasting several years. . .
regarding the control Recovery FundsFollowing the State-issued Transformation and Resilience certificate, the Buyer will continue its audit in cooperation with the Court of Accounts. This public initiative, along with subsidies and grants from Pla Resistir Plus, is important to continue to mitigate the negative effects of COVID-19 on the economy. In this context, control bodies should pay special attention to verifying that public resources are spent in accordance with good management principles.
Within its control over local organizations, the Buyer, among other things, recruits to local organizations in 2022; management and collection of local taxes; review of the control that city councils exercise over their contributions to their political groups Population of 20,000 to 50,000 inhabitants; o Activities carried out by municipalities benefiting from the incentives for the digital transformation and modernization of local governments within the framework of the Recovery, Transformation and Resilience Plan. In addition, the audit body, which remains sensitive to climate and energy crises, will audit energy saving and efficiency measures at the local level in cooperation with the Court of Accounts.
It will also initiate an audit of the public account. local assets 2022, in addition to the completion of the audits initiated last year for the core cyber security controls of local organizations; The security controls of SEDA, the new economic-financial management application in Valencia City Council; or the control environment of municipalities. At the same time, the audit of the anti-fraud plans approved by the local governments participating in the implementation of the Improvement, Transformation and Resilience Plan measures and the analysis of the control carried out by the province will be finalized. municipalities and the largest city councils over dependent persons through financial control.
town halls
The municipalities that will see their accounts audited in 2023 will be Torrent, Alzira, Redován, Sagunto, Ontinyent, Mislata and Dénia. It should be noted that the accountability of local institutions is carried out through the computer platform operated by the Court of Accounts. external control bodies autonomous and SAI. On Sindicatura’s website, the list of local entities that do not submit their accounts to Sindicatura is always kept up to date, and the audit body’s efforts to reduce the delay in deadlines have led to the truth being revealed. In 2022, all municipalities fulfill their obligations in the middle of the year.
Regarding state universities Valencian Communitywill be the subject of a formal audit report on accountability.
Regarding the buyer’s own internal control, an additional control has started to operate in the last year. economic management the audit unit, which consists of a permanent financial control function, which complements the annual financial and legality audits.
Regarding the working methodology, all audits performed by the Buyer are carried out in accordance with the legal provisions and audit technical standards contained in the audit manual of the institution. Joined since 2021 manual “International auditing standards adapted to the Spanish public sector” (ANIDA-SE-SP).