Summary in English 


The Audit Office of the Valencian Community


The Audit Office of the Valencian Community is the institutional body responsible for the external audit of the economic and financial activity performed by the public sector in the Valencian Community. The Audit Office is accountable to the Valencian parliament but operates with complete Independence when it comes to perform its tasks.


The actions of the Audit Office are governed by the rules laid down in the Internal Regulations of the Audit Office, as well as by the Act of the Audit Office.


Audit task

The main feature of the Audit Office is its functional independence in its role as audit body of public monies. Both definition and composition of the Valencian public sector over which this institution carries out its task is made up of

  1. The governance bodies of the Autonomous Community (Generalitat Valenciana), which are:
    1. the Valencian parliament (Corts Valencianes);
    2. the President of the Generalitat Valenciana;
    3. the Valencian government (Consell de la Generalitat Valenciana).
  2. The autonomous public agencies of the Generalitat Valenciana, bodies which can be of administrative, commercial, industrial, financial or similar nature.
  3. The companies of the Generalitat Valenciana or business corporations in which there is a majority equity share of the Generalitat or of any of its autonomous agencies, including public law entities with legal personality subject to the Generalitat whose activities are governed by commercial, civil or labour law, with the exception of those matters in which the Act of the Audit Office should be applied.
  4. All those entities and corporations which are included by acts of regional parliament.

When auditing the economic and financial management of Valencian public sector, the Audit Office examines and verifies:

  • The General Account of the Generalitat Valenciana and its entities, autonomous agencies and public companies.
  • The accounts of any natural or legal person, public or private, who receives benefits or subsidies granted by the Valencian public sector.
  • The accounts of universities and chambers of commerce located in the Valencian Community.
  • The interregional compensation fund.
  • The report-statement on the regularity of the elections accounts arising from the elections to regional parliament.

Furthermore, the Audit Office issues reports and opinions on any other document it deems appropriate for the correct completion of its tasks.


The rules governing the development of audit tasks are compiled in the Audit Manual of the Audit Office. The content of this manual can be accessed to on the website of the institution.


Jurisdictional Function

The National Court of Audit may delegate to the Audit Office prior acceptance by the latter preliminary proceedings for the prosecution of accounting liability.


The Board of the Audit Office

The Board is made up of the President (Síndico Mayor), two Members (Síndicos) and the Secretary General. As supreme governing body of the Audit Office, the Board adopts the regulations of the institution, the annual working programme, the budgetary project, reports, statements and opinions prepared by the Audit Office. Furthermore, the Board recruits staff, advises the President and appoints the Secretary General.


Human Resources and Training

The Audit Office has a staff of 90 employees, of whom 58 are audit staff and 32 perform administrative tasks.

Training is one of the major interests of both the management and the staff of the institution due to the high level of expertise required. For this reason, their efforts are centered on strengthening and improving the professional preparation of employees.


Institutional Relationships

An institution such as the Audit Office cannot be regarded as an isolated body. In order to understand how it develops its tasks, it is necessary to go more deeply into the relationship the Audit Office has with other institutions such as the regional parliament, the National Court of Audit, the Spanish regional audit institutions and the European Organization of Regional External Public Sector Audit Institutions (EURORAI). Besides, the Audit Office of the Valencian Community is actively present in society through the links it establishes with academic, scientific, and cultural institutions, with the aim and purpose of supporting training and research projects.

EURORAI has its seat in Valencia and its General Secretariat falls permanently on the President of the Audit Office, according to the Statutes of the Association.

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Sindicatura de Comptes, C/ Sant Vicent, 4 - 46002 València
Tel. +34963876400 - Fax +34963876419 - sindicom@gva.es