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The Organic Law on Universities (Organic Law 6/2001, of 21 December, amended by Law 4/2007) provides in Article 82 that the Autonomous Communities will establish rules and procedures for the development and implementation of the budget of universities and for the control of their investments, expenditure and income through appropriate audit techniques under the supervision of the Board of Trustees. On the other hand, the Statutes of the University of Valencia, approved by Decree 128/2004 of the Council of the Generalitat Valenciana, stipulate in paragraph 2 of Article 216 that the University of Valencia will be provided with a system for the monitoring and control of its financial actions. Internal control of expenses and investments will correspond to a technical body, which will perform its duties independently, using auditing techniques in accordance with the provisions of a regulation adopted by the Governing Council.The existence and importance of internal control activity is based, therefore, not only in constitutional and legal principles, but in other reasons such as the increasing expansion of economic activity of the University, the new budgeting structures and techniques and the willingness of the university to offer a transparent image to society, while ensuring the continuous improvement of its internal activities.

It is appropriate, therefore, to proceed to the regulation of the internal control activity at the University of Valencia. This regulation must be done through the adoption of a regulation setting forth the principles laid down in the budget legislation in this area, in order to achieve greater efficiency, adapting to the specific nature of our environment and of our budget structure.