Control of expenditures that do not exceed the amount of the smaller contracts is carried out through a full auditing carried out at a later stage done through a random sample, representative of the universes of expenses carried out in a decentralised way by the different units of the University of Valencia. 

On the other hand and specifically, we accomplish a control of the expenditure incurred charges against research fund, corresponding to the National Programmes of the National Scientific Research, Development and Technological Innovation Plan.

Finally, from this Office we carry out a comprehensive analysis of the amounts paid thorough the budget period to the main suppliers in virtue of the smaller public works, services and supplies contracts. With this we will be auditing aspects such as the list of more significative suppliers, their repetition and their volume of business, checking all the opposite ends foreseen in the contractual regulations and of public expenditure.