HE SAI and the autonomous communities’ external control bodies (OCEX) agreed to carry out a coordinated inspection action on anti-fraud measures plans at local entities participating in the implementation of the Recovery, Transformation and Resilience Plan measures in 2022. (PRTR). The Consell de la Sindicatura de Comptes agreed to extend the deadline at a session held on May 4, 2022. Annual Action Program It includes the said audit, which corresponds to the year 2022, in a horizontal nature.
Audit
It is a compliance audit as well as an operational or management audit. compatible to the extent that its purpose is to verify whether it is valid. executive assets Most PRTR measures are applicable regulations. It is also operational as it evaluates the systems and procedures adopted by organizations for the approval, implementation and monitoring of anti-fraud plans in relation to the four key elements of the “anti-fraud cycle”, namely prevention, detection. , fix and chase.
The subjective control area consists of: thirteen local entities Community of Valencia (Alicante, Càlig, Canals, Bigastro, Castelló de la Plana, Gandia, Novelda, La Vall d’Uixó, Mogente, Orihuela, Vila-real, Torrent and Valencia) participating in PRTR measures.
Durability
In general, a local audited organization anti-fraud action plan which allows them to guarantee and declare the appropriate protection of the financial interests of the European Union in the conduct of actions to be financed by the Rescue and Resilience Mechanism. Only two organizations (Càlig and Mogente) do not have this plan. grants the amount they receive is small (4,000 euros).
Anti-corruption measures plans comply with: Minimum Requirements 6.5 of Decision HFP/1030/2021 of 29 September structuring the management system of the Recovery, Transformation and Resilience Plan. However, we consider that the prevention and detection measures have been partially implemented and should be corrected. We recommend that organizations review their plans to include all of the following: preventive measures and determination is provided in the Guidelines on the implementation of anti-fraud measures in the conduct of the PRTR, prepared by the National Anti-Fraud Coordinating Service.