The auditing body has detected a generalized lack of transparency and deficient planning in the contracting processes of local administrations. This situation is not solely attributed to a lack of technical or personnel resources, but rather to a deeply rooted “lack of administrative culture.”
“"The non-compliance by municipalities and their dependent entities with the legal obligation to program contracting and publicize it on the contracting platform and in the transparency section of their websites is widespread."
The report, covering 2023 with references to 2024 and 2025, highlights that only 1% of the bodies obliged to program their contractual activity actually do so. Out of 400 analyzed bodies, only four attempted some form of programming, but none met the minimum requirements for adequate planning.
Among the entities listed in this small group are the Autonomous Festival Organization of Santa Cruz de Tenerife City Council, the Tuineje City Council, the Municipal Housing Company of San Cristóbal de La Laguna, and Guaguas Municipales S.A. of Las Palmas de Gran Canaria City Council. Regulations, including the Public Sector Contracts Law of 2017 and regional transparency laws, mandate the programming and active publicity of contractual activity.
Furthermore, the study reveals that even in the few cases where planning is attempted, it is done past the deadline, limiting its usefulness. None of the analyzed entities approved their programming before the start of the fiscal year, as required by regulations, but rather well into the subsequent year. The reviewed programs also lack basic information such as estimated budgets or contract durations.
The report also emphasizes the absence of monitoring and evaluation mechanisms, making it difficult to verify whether planned activities are executed and to what extent they align with reality. Despite this critical diagnosis, a slight trend of improvement is observed for 2024 and 2025, with more entities beginning to incorporate contractual planning, albeit still with significant deficiencies.
The Audit Office's recommendations point to the need to integrate contractual programming into the ordinary functioning of city councils, not as an isolated procedure, but as part of the budgetary cycle and strategic planning. This implies a shift towards an administrative culture based on foresight, evaluation, and accountability.
