The Provincial Council of Alicante and the City Council of Elda are the two entities with the best control environment, while those with the worst scores are the municipalities of Vila-real, Torrent and Orihuela. Thus, it can be seen from the report of the Sindicatura de Comptes that it has carried out a review of those control mechanisms -including internal control and basic cybersecurity controls- of the three provincial councils and of the municipalities of the Valencian Community with a higher population to 50,000 inhabitants. An audit that has covered the years 2019, 2020 and, in certain aspects, the year 2021.
The review has addressed the control of four large areas: administrative management, economic-financial management, intervention and basic cybersecurity controls. As stated in the report to which this newspaper has had access, "the Alicante Provincial Council and the Elda City Council stand out for their highest overall score, with percentages of 90.5% and 88.0%, respectively, of the score maximum possible”. Likewise, the councils of Castellón and Valencia, with 82.1% and 80.1% respectively, and the City Council of San Vicente del Raspeig, with 81.4%, also obtained a rating above 80% of the maximum score. possible, "and consequently a low level of risk according to the defined parameters".
The rest of the municipalities analyzed in the study published by this statutory body are framed in a "medium risk" level. Thus, the municipalities of Alcoi and Valencia stand out with the highest score, with percentages very close to a "low risk" level. On the contrary, in the lower part of the graph the Orihuela City Council is the red lantern with a percentage of 60.6%, very close to a "high risk" level.
Despite the fact that none of the 18 entities are in the danger zone, the report does warn that "all the areas analyzed present a very similar average risk, except for the area of basic cybersecurity controls, which presents a lower percentage score ”.
Thus, the Sindicatura de Comptes has made numerous recommendations that affect the various areas analysed. Among the requests of the supervisory body, it is worth highlighting those that have been made in at least 80% of the audited entities, such as adopting other specific measures to prevent fraud or corruption throughout the processing of the contracting file; prepare a realistic investment plan, in accordance with the execution capacity of the entity; Prepare procedure manuals that include the functions and responsibilities of the personnel assigned to the different areas and, specifically, in the contracting area, and estimate the cost and financing of maintaining the investments.
