Sindicatura de Comptes de la Comunitat Valenciana
Summary
The Sindicatura de Comptes de la Comunitat Valenciana is the external audit institution (OCEx) of the Autonomous Community of the Valencian Community, established by Llei 6/1985 of 11 May (as reformed by Llei 16/2017) and dependent on Les Corts Valencianes (the Valencian Parliament). Its three Síndics are appointed for six-year terms by Les Corts Valencianes; the 2017 reform standardized the eligibility, tenure, and duration conditions to align with other Spanish OCEx. The Sindicatura audits the economic, financial, and accounting management of the Valencian public sector including local entities. Reports are submitted to Les Corts and made public. The institution operates in both Valencian/Catalan (official name) and Spanish, and functions alongside the national Tribunal de Cuentas with overlapping jurisdiction.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Llei 6/1985, d'11 de maig, de la Sindicatura de Comptes
- Citation
- Llei 6/1985, d'11 de maig; modif. per Llei 16/2017
- Full text
- Full text of law →
Jurisdiction scope
Autonomous Community of the Valencian Community government, its agencies, public sector entities, and local administrations within the Valencian Community receiving public funds; financial and compliance audit