The Valencian Community’s Audit Office prepared an audit report on how the Recovery, Transformation and Resilience Plan (PRTR) has been implemented. The report is an operational inspection of systems and procedures. Its central finding is that Generalitat Valenciana, with a few exceptions, has taken the necessary steps to implement the PRTR.
overall results
Across its findings, the Sindicatura de Comptes notes that Generalitat Valenciana has not built a formal management tool yet, but it has established a governance framework that mirrors the core model defined by national regulations for PRTR oversight. Strategic planning exists for the overall PRTR, aligned with state guidance on governance. The Generalitat’s strategic planning is established in Valencian Law No. 1/2022 of 13 April on Transparency and Good Governance, which requires that both strategic plans and evaluation reports be published openly on public transparency portals. In relation to updates and efforts to improve awareness and access to funds, information about Next Generation funding and the PRTR is published on two portals: the GVA Oberta transparency site and the GVA Next Presidency site. Both are easy to navigate and present information in user-friendly formats for broad consultability.
Three out of four local businesses do not approve their budget within the statutory period
Generalitat Valenciana has taken several steps to adjust its human resources management to current needs related to the PRTR. However, it has not developed a comprehensive strategic planning tool at the executive level. Measures include creating temporary roles, appointing a program director through a temporary senior management contract, and filling vacant structural positions. Funding for PRTR-related works in 2021 and 2022 came mainly from Generalitat’s personnel expenses budget, with no significant increases in that area.
A roadmap exists for procedures, management systems and information systems, with milestones and goals. The most prominent PRTR management tool is the CoFFEE system developed by the Ministry of Finance and Public Administrations. It should be noted that more than a year after the regulatory enactment, CoFFEE remains incomplete for autonomous communities. To mitigate this limitation, Generalitat Valenciana is implementing its own solution, CoFFEE-GVA-Next.
Only four of twelve ministries completed the self-assessment and risk tests in Annex II of the Treasury and Public Offices Regulations, and overall compliance with this rule remains low. Eleven of Generalitat Valenciana’s twelve ministries have prepared anti-fraud plans, which are published on the GVA Oberta transparency portal, ensuring public visibility of these measures.
Regarding monitoring of PRTR execution, three status reports were prepared as of 31 December 2021, 31 May 2022, and 30 September 2022, and published on the GVA Netx site. Data up to 30 September 2022 shows that total PRTR funds allocated to the Valencian Community reached 3,233 million euros, with 2,131 million allocated to Generalitat Valenciana and 1,102 million directed to local institutions, universities and research centers, and the private sector. A notable element is the EU’s non-refundable aid for the 2021-2023 period, valued at 69.512 million euros. As of September 30, 2022, the Valencian Government reported that its funding share of the national PRTR totals stood at 3.1%, with a broader Community share around 4.6%.