The síndic major of Comptes, Vicent Cucarella, has warned that in recent years the indebtedness of the Generalitat Administration has skyrocketed and has partly attributed this situation to the inclusion in the accounts of revenue forecasts "not adjusted to reality". In his view, the initial budgets should include "only the realistic ones" that, in a "reasonable" way, are expected to be obtained from transfers from the State.
Cucarella set out these considerations during his intervention this Friday in the Committee on Economy, Budgets and Finance of Les Corts, where he reported on several reports, including the one relating to the audit of the general account of the Generalitat for the 2024 financial year, as well as those referring to public universities and local entities.
In the conclusions of the compliance audit, the síndic draws attention to the cost overruns derived from the accrual of interest and from compensation for delays in payments. Specifically, expenses of 32.5 million euros have been recorded in interest and 10 million in compensation for collection costs, and more than 78 percent of the million invoices analyzed fail to comply with the legal payment deadline. It also underlines the "high average processing time" for refunds of undue revenues, which reaches 178 days, which constitutes a "significant weakness" in management and control.
Among other relevant aspects, the Sindicatura points out "deficiencies" in the controls linked to NEFIS and calls for them to be "promptly corrected". Likewise, it warns that there are still reports pending approval due to the "lack of personnel resources" in the institution.
The oversight body insists that a "serious economic-patrimonial, financial and liquidity imbalance" persists, a situation that "worsens" in 2024, and emphasizes that the resources obtained through the regional financing system are "lower than those that would correspond to an equitable one".
In addition, it indicates that the state contribution for dependency aid "does not reach the planned 50%", denounces the lack of compensation for health expenses generated by displaced persons, and considers it "urgent" to reform these financing mechanisms.
Financial debt and effects of the dana
Regarding the financial debt as of December 31, 2024, the Sindicatura puts the total amount at 63,176 million euros. Of this amount, 54,562 million (86.4%) come from credit operations signed with the Instituto de Crédito Oficial (ICO) charged to the Financing Fund for the CCAA.
Regarding the dana of October 29, 2024, the report states that the State enabled an extraordinary credit to cover actions by the Generalitat against the flood, to which another was added in March 2025. However, it recalls that these state contributions "have to be repaid by the Generalitat".
Regarding the sanitation fee, the oversight body proposes reviewing the powers of tax management, settlement, collection, and accounting that the Entidad Pública de Saneamiento de Aguas Residuales (EPSAR) currently exercises, and considers the possibility of transferring them to the Agencia Tributaria Valenciana.
Public procurement and file control
In the area of legality in procurement, the Sindicatura detects that in most of the examined files the special conditions of performance, award criteria, and assignment of means "present issues". It also notes that not all the consellerias have disseminated their procurement plan through a prior information notice and that most "do not have a formal procedure to detect possible conflicts of interest of the personnel participating in the tender".
Likewise, the report emphasizes that human resources "are not stable in their place and are insufficient" or lack "the necessary training to properly carry out the contractual activity". As for emergency contracts, it is observed that the justificatory reports of the procedure or the changes introduced during execution have not been made public.
In non-minor contracts, cases have been found in which the nature and scope of the needs to be covered are not defined "with precision", the contractual object is not "adequately determined", no certain price is set, the choice of award criteria is not "adequately" justified, the requirements for urgent processing are not proven, or it is not "adequately justified" that the base tender budget has been calculated in accordance with market prices.
Subsidies, temporariness and health
In the section on subsidies and aid, the Sindicatura highlights that one of the lines analyzed has incorporated AI tools into part of the management procedure, which has made it possible to make it "more efficient". However, it warns that the implementation "has not been carried out properly" because "risk analyses have not been carried out nor have the contracts that regulate the provision and guarantee the necessary controls been formalized".
The report also warns of the "excessive" average percentage of temporary employment in the public administration of the Generalitat, standing at 51.1%, with special impact in the health sector, where it reaches 72.4%. In Education (30.9%) and Justice (35.1%) the levels are lower, but still "very far" from the 8% target set in the regulations.
Precisely in Health, the Sindicatura notes a "repeated budget insufficiency of expenditure in certain areas", especially in health purchases, pharmaceutical benefits and aid for dependency. It also indicates that the Conselleria has assumed the cost of treatments invoiced by the Fundación IVO corresponding to several patients assigned to concessionaires, and considers that a new agreement or "the legal instrument that is deemed convenient to include the necessary conditions for proper execution" must be processed.
The report also incorporates the warnings of the scientific community about climate change and the scarcity of essential resources, by recalling that external control institutions cannot "remain on the sidelines of these new challenges for the public sector".
Reactions of the parliamentary groups
In the turn of the groups, Mª Carmen Contelles (PP) has avoided "going into the 'and you more'" with the opposition and has highlighted that the síndic de Comptes "clearly says that in general the accounting principles are complied with" in the Generalitat, although she admitted that it is necessary to "keep improving". She also reproached the PSPV and Compromís for omitting the underfinancing suffered by the Comunitat on the part of the central Government, a circumstance that, according to what she said, forces it to "resort to indebtedness".
From Vox, Teresa Ramírez has accused the síndic of "clinging to the post" and not resigning --"if it were up to the current majority, maybe I would not be here"-- and of "hiding or keeping silent" about data that, in her view, show the impact of "illegal and disorderly" immigration in areas such as housing or health care. In addition, she has called for "ending that barbarity" and has hinted that Cucarella would be "an accomplice" of it.
For his part, José Díaz (PSPV) has drawn attention to the 63% increase compared to 2022 --the last full year of the Botànic-- in the files of unjust enrichment, which he has attributed to the "great managers of the world world" world, referring to the PP Consell, and has underscored that this happens "while the Generalitat receives more money than ever" from the Government.
Aitana Mas (Compromís) has responded to Vox that its statements leave "much to be desired" because of their load of "demagoguery and cheap populism" and has defended the "exercise of responsibility" of the síndic, who, according to what she has said, is "keeping afloat" the oversight of the Generalitat, whose situation was "an absolute chaos" in 2024 before the dana.
In his counter-reply, Vicent Cucarella has answered Vox that, if he were to submit his resignation immediately, the institution would enter into "collapse" and would be "stopped". "Unless that is what they want, that it does not exist. But he does his work and I believe he does it very well," he has defended.