In 2022, HE SAI and the external control bodies of the autonomous communities (OCEX) coordinated a special inspection into anti-fraud measures within local entities that are part of the Recovery, Transformation and Resilience Plan (PRTR). The Consell de la Sindicatura de Comptes approved an extension to the deadline during its session on May 4, 2022. The Annual Action Program includes this audit for the year 2022 as a broad, cross-cutting activity that supports the overall PRTR effort.
Audit
The audit blends compliance review with operational assessment. Its aim is to verify the continued validity of executive assets and confirm that the PRTR measures align with applicable regulations. It also evaluates how organizations plan, implement, and monitor anti-fraud measures by examining the four core stages of the anti-fraud cycle: prevention, detection, correction, and chase. The process looks at the effectiveness of systems and procedures used to approve, carry out, and monitor anti-fraud plans within those organizations.
The oversight covers thirteen local entities in the Community of Valencia. The municipalities included are Alicante, Càlig, Canals, Bigastro, Castelló de la Plana, Gandia, Novelda, La Vall d’Uixó, Mogente, Orihuela, Vila-real, Torrent, and Valencia, all of which participate in PRTR actions. The audit’s findings help ensure that local governance remains transparent and accountable in the use of public funds tied to PRTR initiatives.
Durability
Generally, a locally audited organization with an anti-fraud action plan can guarantee the protection of the European Union’s financial interests in PRTR-funded activities. Two entities, Càlig and Mogente, were noted as not having this plan, while the grants they receive are relatively small, around four thousand euros. The audit emphasizes that the absence of a formal anti-fraud plan does not automatically imply misuse, but it does increase exposure to risk and reduces the ability to demonstrate responsible management of PRTR resources.
Anti-fraud measures comply with Minimum Requirements 6.5 of Decision HFP/1030/2021 dated 29 September, which structures the PRTR management system. The evaluation indicates that prevention and detection measures are partly implemented and should be reinforced. It is recommended that organizations update their plans to incorporate the preventive actions and determinations outlined in the Guidelines on implementing anti-fraud measures within PRTR, prepared by the National Anti-Fraud Coordinating Service. The goal is to achieve a more robust, auditable control framework that can adapt to evolving risks in public funding. [Citation: National Anti-Fraud Coordinating Service guidance]