ANTI‑FRAUD MEASURES PLAN
For the purpose of complying with the obligations set out in Article 22 of Regulation (EU) 241/2021 of the European Parliament and of the Council of 12 February 2021, and pursuant to Order HPF/1030/2021 of 29 September, which establishes the management system of the Recovery, Transformation and Resilience Plan (PRTR), Spain, as beneficiary of the RRF funds, is required—regarding the protection of the Union’s financial interests—to ensure that every entity, whether decision‑making or implementing, involved in the execution of PRTR measures must have an “Anti‑Fraud Measures Plan”. This plan must enable each entity to guarantee and declare that, within its respective scope of action, the corresponding funds have been used in accordance with the applicable rules, particularly with regard to the prevention, detection and correction of fraud, corruption and conflicts of interest.
The main objective of this Anti‑Fraud Measures Plan is to enable the Foundation to ensure that the European funds corresponding to the PRTR, which it will manage and implement, are used in accordance with the applicable rules on the prevention, detection and correction of fraud, corruption and conflicts of interest. To this end, the Plan sets out a strategy aimed at establishing an organisational model that incorporates the principles of responsibility, transparency, resource optimisation, compliance, integrity and results‑based management, together with the mechanisms for its monitoring and control.
The aforementioned strategy is structured around the four key elements of the anti‑fraud cycle:
- Prevention. The purpose of preventive measures is to foster an ethical culture through training and awareness‑raising.
- Detection. Detection measures involve internal controls that support the preventive measures. Moreover, the mere existence of this control system serves as a deterrent against the perpetration of fraud.
- Correction. These measures will be carried out by the Anti‑Fraud Unit.
- Prosecution. Once the infringement has been detected, these measures will seek to remedy the situation.
The Anti‑Fraud Plan, the Institutional Declaration on the Fight Against Fraud, and ISABIAL’s Code of Conduct are freely accessible through the following links:
Likewise, ISABIAL has its own Whistleblowing Channel. The purpose of this channel is to handle potential reports relating to the detection of possible fraud, or well‑founded suspicions thereof, as well as alleged irregularities.