Vicent Cucarella has held the role of Ombudsman of Comptes since 2016. An economist and researcher with the Valencian Institute for Economic Research (IVIE), he has led the institution for nearly a decade, guiding it as the central reference body for public-accountability in Spain.
Recently, the president of the Generalitat, Carlos Mazón, announced a plan to subject the entire public sector to external auditing after identifying irregularities in six public companies. Sindicatura de Comptes and other supervisory bodies had already flagged issues, while some entities were shut down. Cucarella describes the developing situation as unusual and worthy of careful scrutiny.
Did the irregularities found in the Comptes Audit Office reports prompt the Consell to seek an external audit?
Typically, the external control body oversees such inspections. What little is known comes from the press and from public readings; internal investigations differ from audits. In this case, there is a sense that a problem was detected and that a broader effort to uncover everything is underway. The specifics of the report, its aims, or the irregularities referenced remain unclear.
“We should ask the Generalitat what kind of investigation they want to conduct.”
What is the difference?
In our reports, particular issues are highlighted, such as unjust enrichment files or the misuse of small contracts. Laws do allow certain special procedures, but they should not be exploited. Precautions are essential to prevent such situations. The current discussion seems unrelated to these issues. We should ask the Generalitat what kind of investigation it intends to pursue.
Based on the audit reports submitted in December, is there a need for further investigation?
It depends on what is being sought. The latest reports show no signs of accounting liability, but that may not be the type of audit the Generalitat has in mind. Whether financial audits, legality reviews, or efficiency and effectiveness evaluations, the information available supports decisions and highlights non-conformities that need addressing for better management. Deeper digging would be sensible only if signs pointed to accounting accountability, which, in this case, were not present.
Do you view this as a reputational hit for the work you do?
Not as an attack on the institution. Rather, it underscores the value of intervention reports. They reveal issues worth deeper scrutiny. The public sector is supposed to be monitored and controlled, and this situation suggests that the matter may be broader than the Auditor’s Office originally expected.
“We do not see this external audit as a strike against our work; it appears to respond to the Generalitat’s request for deeper investigation.”
In your experience, is it common to seek such files when a new government takes office?
Yes, historically there have been cases where investigations rise during a transition, not always audits but sometimes probes to assess the status of specific issues. In recent years, this kind of move has been rare, and the current discussions hint at a broader inquiry that could be more judicial in nature, focusing on possible fraud or corruption. The exact objective remains unclear.
There is talk of shutting down six public companies…
The authorities have suggested consolidating or eliminating some entities, though many of them are not operating or lack staff. Savings from such moves would be limited if the organizations themselves are not delivering services. The core question is whether these institutions serve a meaningful public purpose and should continue. This is where the investigation should focus—on the value and impact of each entity rather than a blunt shutdown.
Sindicatura has flagged other irregularities for years, such as small-contract overrides…
Small contracts are a frequent target of criticism. They can be legitimate, but the problem arises when the contract size is designed to bypass full open tendering. This is the issue the Court of Accounts has scrutinized repeatedly: poor planning and the avoidance of proper processes should be avoided. The key takeaway is that small contracts themselves are not wrong; breaking contracts is the problem.
Mazón plans to eliminate six public companies and announce a review of the entire instrumental sector
The same pattern applies to unjust enrichment cases.
Equally valid. Although unjust enrichment files exist by law, they should not be overgeneralized. In fiscal year 2022, 611 such files were identified, used to pay for services in the public sector that could not be settled at the time due to budget gaps. While intended for specific circumstances, more than 1.3 billion euros were paid under this umbrella in 2022, and by year-end 2022 more than 1.5 billion files had been processed. That suggests ongoing growth in this area, with little visible progress.
What does the Ombudsman think when he sees that there is no solution to these situations?
The Sindicatura often feels a double-edged effect. On one hand, reports drive improvements in the public sector, which is rewarding. On the other, progress seems slower than it should be. While reform is challenging, attention to improvement is essential. Decision-makers must act to resolve these issues, and the institution will continue to monitor and report.
“We found 611 unjust enrichment files in the 2022 fiscal year, and there has been no notable progress in this area.”
The leadership of the agency was due for renewal in June 2022 but remains unresolved.
Renewing the Court of Accounts has been delayed. Talks happened after elections, but no agreement was reached. Regenerating these bodies requires broad parliamentary support, typically a three-fifths majority, which means cross-party backing. The current status of that process remains uncertain, with negotiations continuing but no clear resolution.