At the close of fiscal year 2022, the institution published a total of 60 reports, marking its second-highest annual output and surpassing the 64 reports issued in 2020. The Consell approved the Annual Action Program 2023 on December 28, outlining a broad plan to extend reporting to regional levels. This includes a report focused on compensation files for unjust enrichment, an evaluation of the 2023 election costs, and an assessment of progress on the Time Optimization and Healthcare Improvement Plan, known as OPTIMA. The audit body will also advance work this year on internal controls and information systems related to health purchases initiated in the previous year.
Audit work will not be considered complete until the five volumes covering the Generalitat Valenciana Administration account are finalized, along with volumes devoted to contracts and subsidies, and the independent reports of various organizations under the Generalitat’s General Account. The NEFIS project, a Valencian governance initiative, will be monitored as part of this effort, with attention to its security configuration and distribution across autonomous bodies. The project aims to enable full electronic administration, enhance transparency of public activity, and support citizens in accessing information. The Buyer will oversee the GVA electronic processing management platform within this framework.
operational audits
Regionally, the Syndicate will examine subsidies and aid granted by the Valencian Institute for Business Competitiveness IVACE through operational and special audits. Attention will also be given to subsidies from Pla Resistir Plus, the 421.70 program for educational infrastructure, school canteens in primary schools, and educational support for students with special educational needs. The operational audit program provides the public with clear information on how funds are managed and whether public policies achieve their stated objectives. Over the past decade, Sindicatura de Comptes has established itself as a benchmark among external control bodies, relying on audits conducted and implemented since 1998, representing an extensive, sometimes multi-year, body of work.
Following the State issued Transformation and Resilience certificate, the Buyer will continue its audit work in collaboration with the Court of Accounts. This public initiative, along with subsidies and grants from Pla Resistir Plus, plays a crucial role in mitigating the adverse economic effects of the pandemic. In this context, control bodies should verify that public resources are spent in accordance with sound management principles.
Within its oversight of local organizations, the Buyer will focus on several 2022 activities, including local tax administration and the review of controls municipal councils exercise over their political group contributions for populations between 20 000 and 50 000 inhabitants. The audit will also cover activities by municipalities benefiting from digital transformation incentives under the Recovery, Transformation and Resilience Plan. The body will also audit energy-saving and efficiency measures at the local level in cooperation with the Court of Accounts.
Plans include an audit of the local public account and assets for 2022, alongside the completion of ongoing audits of core cybersecurity controls in local organizations, the security controls of SEDA the Valencia City Council economic management tool, and the overall control environment in municipalities. The audit of anti fraud plans approved by local governments participating in Improvement Transformation and Resilience Plan measures and the analysis of local control by the province will also be completed. Audits of finances in municipalities and the largest city councils will focus on the treatment of dependent persons through financial control.
town halls
Audits of the accounts for 2023 will cover the municipalities of Torrent Alzira Redován Sagunto Ontinyent Mislata and Dénia. Accountability for local institutions is conducted via the Court of Accounts external control bodies platform and the autonomous SAI system. The Sindicatura’s website maintains an up to date list of local entities that fail to submit accounts, and the authority’s efforts have helped shorten delays and reveal the truth. In 2022 all municipalities met their obligations by mid year.
State universities within the Valencian Community will receive a formal accountability report. The buyer’s internal control has added an economic management unit focusing on permanent financial control, complementing the annual financial and legality audits.
Regarding working methods, all audits conducted by the Buyer follow the legal provisions and audit standards contained in the institution s audit manual. Since 2021 the manual has aligned with International Auditing Standards adapted to the Spanish public sector, referenced as ANIDA SE SP.