Andorra Audit Court Slams Government Overtime, Staffing Abuses in 2024 Reports

Andorra's Audit Court has intensified its scrutiny of 2024 fiscal practices across public entities, issuing reports this week that criticize the government for excessive overtime and interim staffing extensions, while flagging new issues at Andorra Turisme, the General Council, communes, and the Institut Andorrà de les Dones (IAD).

The court's flagship report on the executive highlighted overtime by 73 public employees breaching compensation regulations, described as signs of organizational weaknesses. Three workers exceeded 300 hours, 12 logged 200-300 hours, 27 recorded 150-200 hours, and 31 surpassed 120-150 hours. Officials defended these as justified exceptions under the law's second additional provision, authorized by state secretaries or department directors. The court rejected this, also condemning the reappointment of 2024 interim staff into 2025 on urgency grounds, contravening Article 109 of the Public Function Law. Departments argued the moves ensured service continuity amid workload pressures, but the auditors stood firm.

Budgetary red flags included €4,229,029 in late-year amendments lacking prior funding, €5,489,182 in capital expenditure credit transfers that reversed prior increases, and €3,123,006 in current expenditure transfers with similar reversals. The Finance Ministry insisted it tracks budgets closely, reserved funds for deviations, and finds the court's standards overly rigid—leading to 2026 public finance law amendments aligning with executive practices.

Andorra Turisme drew fire for hiring three staff—a commercial agent, branding technician, and content specialist—through a recruitment firm without BOPA notices, violating merit, publicity, equality, and competition rules. Website ads do not count as official publication, auditors stressed. Procurement flaws involved incomplete files for Cirque du Soleil security and an advertising contract, plus a direct €365,750 award for electrical cooling at the show's tents through 2027, exceeding minor contract limits. The entity must repay unused transfers and enforce dual signatures for payments up to €100,000.

The General Council breached procurement laws by extending service contracts beyond six years, totaling €389,903 for security (€29,269), audiovisual (€121,792), and maintenance (€238,842) services, plus an unprocured €44,706 heating fuel extension. Officials plan gradual updates while maintaining operations; auditors disagreed. The council's mutual fund for temporary disabilities also lacks legal grounding.

Communes faced varied rebukes. Canillo fully funded life and CASS-complementary insurance for staff, potentially improper without employee contributions; local leaders view it as a pending social benefit. La Massana received €220,000 in excess government transfers from miscalculated solidarity aid and approved an irregular €80,000 expandable credit—both rectified in 2025. It also fragmented €16,841 in supplies to evade competition rules.

A fresh report targeted the IAD for paying €9,400 in executive committee per diems without approval agreements, calculations, or justifications, despite budgeted provisions. Auditors noted duplicate payments for expenses and services, weak internal controls, and staff advances reimbursed via receipts. Recommendations include payment justification mechanisms, travel documentation, and validation circuits. The IAD also fails strict budget tracking under public finance laws, shows financial statement errors—like understated treasury (€75,699 actual vs. €26,616 reported) and unrecorded €8,494 fixed assets without depreciation—and ignores joint authorization for sub-€6,000 operations. It must deduct repayable government transfers from results and end periodic payment orders.

Pending audits for the National Youth Forum, National Housing Institute, Ramaders d'Andorra, Ordino and Sant Julià de Lòria communes, and parishes were delayed by late account submissions; reports will reach the General Council in 2026.