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One of the activities carried out by the Internal Control Office, in the scope of what could be considered as new approaches to internal audit and its contribution to the quality and modernisation of public administration, a practice that is part of what is known as audit effectiveness and efficiency, are the annual reports on budget execution that we prepare.

Since the implementation of the decentralised accounting information system, and after the budget liquidation report, we have been preparing a comprehensive evaluation of the data for the budget management of all the decentralised spending units of this University (faculties –with their departments- university schools, research institutes, units, services and statutory bodies, etc.).
Through this task, we provide to the different units the figures for the main indicators of budget execution, data which we believe to be really interesting and necessary and which are not found in any other reports or documentation. Of internal nature, the information provided allows to compare the different departments or subunits, their volume of regular funds, along with those for research, the destination of the credits used, etc. The reports also provide information about other data which can be used to compare the audited unit with other similar centres (faculties, university schools, institutes, services...) and other centres in the same Campus.
The main characteristics of these reports are:

  • A comprehensive analysis of the key figures and indicators of budget management.
  • They provide information that does not appear in any other report or document.
  • They provide a yearly overview on the origin and use of the economic resources across the University and they allow to compare them with other units in the same Campus or of similar typology.