Sindicatura de Comptes audited the legality of the contracts. Administration of the Generalitat Fiscal year 2022. The report expresses a qualified opinion detailing serious non-compliance with applicable regulations. The audit, which pays special attention to the execution phase of contracts, includes examining unjust enrichment compensation files in two ministries: the Ministry of Finance and Economic Model and the Ministry of Vice Presidency and Equality. and Inclusive Policies, and it should be noted that the examination of these files at the Department of Universal Health and Public Health was carried out in the Audit Report on internal control and information systems of health purchasing management.
In the majority of the files examined, special execution conditions, tender criteria and improvements contain important issues. Most ministries did not have a formal procedure to adequately comply with Article 64 of the LCSP in identifying and taking appropriate measures to resolve problems. possible conflicts of interest In general, the personal resources of the units are insufficient or do not have the necessary training to carry out the management of the contractual activity with the criteria of economy, efficiency and effectiveness and compliance with public procurement legislation.
Among the incompatibilities or limitations that arise in the case of non-small contracts we can highlight the following: The nature and scope of the needs that the contract is intended to meet not precisely determined. The purpose of the contract is not sufficiently specified. There is no specific price in the contracts. The choice of criteria to be taken into account when conducting a tender was not sufficiently justified. Urgent processing requirements are not met. Legal requirements for emergency operations are not met. The tender decision does not contain the necessary information that would enable those interested in the tender procedure to lodge a sufficiently well-founded objection to the tender decision. The contractor profile does not contain all the required information.
The document continues with references to small contracts; It is stated that in the majority of the examined files, the requirements reports were made after the request for proposal and without calculating the estimated value of the contract under the conditions specified in Article 101. From LCSP. This omission is important because the estimated value determines the contracting procedures. Like previous exercisesThere continue to be some deficiencies in the Generalitat and Sindicatura de Comptes’ reporting obligations to the Official Contract Registry.
Regarding compensation files for unjust enrichment, 611 unjust enrichment compensation files amounting to a total of 1,357.7 million euros were processed in the 2022 fiscal year. 82.8 percent of this amount corresponds to the Ministry of Health, 11.8 percent to the Ministry of Equality and 3.4 percent to the Ministry of Finance. Expenses included in these compensation files purchasing spending commitments or obligations that are greater than the loan amount allowed in the budget and are fulfilled without a legally established procedure.