Sindicatura de Comptes reviewed the legality of contracts for the Generalitat’s 2022 fiscal year. The report presents a qualified opinion that highlights significant noncompliance with applicable rules. The audit, which places special emphasis on contract execution, also examines 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. It should be noted that the examination of these files within the Department of Universal Health and Public Health occurred as part of the Audit Report on internal control and information systems for health purchasing management.
In most of the files analyzed, there were notable issues related to special execution conditions, tender criteria, and potential improvements. Many ministries lacked a formal procedure to adequately comply with Article 64 of the LCSP in identifying and addressing problems. Potential conflicts of interest were a concern. Generally, the units faced staffing shortages or insufficient training to manage contractual activity with the goals of economy, efficiency, effectiveness, and strict adherence to public procurement laws.
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Among the incompatibilities or limitations that arise with non-small contracts, several concerns stand out: the needs the contract is intended to meet were not clearly defined; the contract purpose itself was not adequately specified; there was no defined price in the contracts; the tender criteria were not sufficiently justified; urgent processing requirements were not met; legal requirements for emergency operations were not satisfied; the tender decision did not include enough information to allow interested parties to lodge a well-founded objection; and the contractor profile did not contain all required details.
The document also references small contracts, noting that in most examined files the requirement reports were prepared after the request for proposal and without calculating the estimated contract value under the conditions outlined in Article 101 of the LCSP. This omission is significant because the estimated value guides contracting procedures. As in prior audits, there remain deficiencies in the Generalitat and Sindicatura de Comptes’ reporting obligations to the Official Contract Registry.
On unjust enrichment compensation, 611 files were processed in the 2022 fiscal year, totaling 1,357.7 million euros. Of this amount, about 82.8 percent relates to the Ministry of Health, 11.8 percent to the Ministry of Equality, and 3.4 percent to the Ministry of Finance. These entries included spending commitments or obligations that exceeded the approved loan amount and were fulfilled without a legally established procedure.