Sindicatura de Comptes presented its inspection report on the implementation of the inspection. internal control in local organizations. The audit carried out focused on information on the implementation of internal control in local organizations corresponding to 2021, which Response organizations had to submit electronically through the Accountability Platform, consisting of: local government, expense agreements contrary to the inspection body’s repair criteria, agreements and decisions where the preliminary review process was neglected and anomalies in revenue management.
Likewise, a sample from these files was selected and analyzed. sixteen municipalities Population of the segment between 20,000 and 30,000: Alfafar, Almoradí, Altea, Aspe, Bétera, Cullera, Ibi, La Pobla de Vallbona, L’Alfàs del Pi, Llíria, Moncada, Mutxamel, Picassent, Pilar de la Horadada, Requena and Sant Joan d’Alacant.
From the information provided, the most significant events identified by those charged with internal control in the development of their functions are derived. This makes it possible to carry out a risk assessment of both assets and the areas in which they manifest.
results
86.7% of local organizations fiscal year 2021 It is stated in the Instruction until the date of preparation of this report (October 15, 2022). 73.2% of the enterprises fulfilled this obligation within the legal period.
There is a high degree of transience. post intervention It is reserved for civil servants with national qualifications, as permanent appointments account for only 50.8% in 2021. On the other hand, 75.0% of the response bodies of local organizations evaluated the allocation of resources as insufficient personnel and material available to them.
In general, low compliance in the preparation of the annual summary report, internal controlreferral to company General Assembly and IGAE and preparation of action plan by local organization head.
Inadequate implementation is also important. financial Control in the fiscal year, as well as other permanent control actions.
On the other hand, only 7.3% of the total interventions that sent information about internal control were realized. public inspections In one or more of its dependents or affiliates throughout 2021.
In 2021, there were 187 organizations reporting 6,470 agreements. intervention repairswith the corresponding amount of 300 million euros in total.
The main forms of expenditure disputed are, in order of relevance, contract files, personnel costs, subsidies and other procedures. The most common reason for formulated objections was the absence of essential requirements or procedures on file. the vast majority contrary agreements objections were accepted by the chairman of the party, followed by the General Assembly and the Board of Directors.
In 2021, only 103 organizations reported the existence of unpreviewed files. number of files reached 2,924 with a total of 178 million euros. The most common reasons were failure to process the relevant file and incorrect use of the contract procedure.
In the revenue area, 28 municipal councils and one county council anomalies In 248 files in total amounting to 3 million euros. Rates, local taxes and public prices were the revenues with the largest reported anomalies.
advices
Sindicatura de Comptes reiterates the need for organizations to improve creation completely and within a specified time period. Also, among other things, normal operation through agreements on extrajudicial recognition of loans, as well as through repetition of objections and adverse reports of the Intervention in other expenditures of a periodic nature and in succession, after intervening in the expense corresponding to the first period.
Finally, it highlights the need for establishment. necessary measures To ensure that a sufficient number of personnel are available in the internal control bodies in order to carry out the audit function and financial control effectively.
Source: Informacion
Emma Matthew is a political analyst for “Social Bites”. With a keen understanding of the inner workings of government and a passion for politics, she provides insightful and informative coverage of the latest political developments.