{"id":100212,"date":"2024-12-24T08:30:00","date_gmt":"2024-12-24T07:30:00","guid":{"rendered":"https:\/\/eiposgrados.com\/?p=100212"},"modified":"2024-12-04T10:16:05","modified_gmt":"2024-12-04T09:16:05","slug":"analysis-of-the-court-report","status":"publish","type":"post","link":"https:\/\/eiposgrados.com\/eng\/blog-dpo\/analisis-del-informe-del-tribunal\/","title":{"rendered":"Analysis of the Audit Report of the Court of Auditors on Internal Information Systems"},"content":{"rendered":"

Analysis of the Court's Audit Report<\/strong><\/h2>\n\n\n\n

The entry into force of the Law 2\/2023<\/strong>, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption, has meant a significant change for local authorities in Spain. This regulation, which transposes the Directive (EU) 2019\/1937<\/strong> on the protection of whistleblowers (known as the Whistleblowing Directive), has introduced an obligation to implement Internal Information Systems (SII)<\/strong> in order to ensure a safe and confidential environment for those who report irregularities.<\/p>\n\n\n\n

The recent Report of the Court of Auditors<\/strong>, approved on November 28, 2024, analyzes the measures adopted by local governments in municipalities with populations between 100,000 and 200,000 during the 2023 financial year to comply with this regulation. This article aims to break down the main findings, conclusions, and recommendations of the court's report, reflecting on the current state of SII (Information System) systems in local entities, the challenges they face, and the opportunities to improve their implementation.<\/p>\n\n\n\n

Internal Information Systems: Pillar of Transparency and the Fight against Corruption<\/strong><\/h2>\n\n\n\n

A Internal Information System (SII)<\/strong> It is the preferred channel for individuals with an employment or professional relationship with an entity to report violations of European Union law, as well as other actions or omissions that may constitute serious administrative or criminal offenses. These systems must guarantee:<\/p>\n\n\n\n

    \n
  1. Confidentiality and anonymity<\/strong> of the informant and the information provided.<\/li>\n\n\n\n
  2. Protection against retaliation<\/strong>, offering support measures to whistleblowers.<\/li>\n\n\n\n
  3. Proper management<\/strong> of communications, by designating those responsible and approving clear and efficient procedures.<\/li>\n<\/ol>\n\n\n\n

    The importance of these systems lies in their ability to promote transparency, prevent corruption, and enable the early detection of irregularities, contributing to strengthening citizen confidence in public institutions.<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Findings of the Court Report: A Widespread Delay in the Implementation of SII<\/strong><\/h2>\n\n\n\n

    The Court of Auditors' report reveals a worrying picture regarding municipal compliance with Law 2\/2023. The main findings are presented below:<\/p>\n\n\n\n

    1. Poor compliance with the legal deadline<\/strong><\/p>\n\n\n\n

    Only 6 of the 35 municipalities inspected<\/strong> (Donostia\/San Sebasti\u00e1n, Getafe, Girona, Lleida, Matar\u00f3 and Santander) managed to implement an SII within the established deadline, which expired on June 13, 2023<\/strong>By the end of the first quarter of 2024, only the 40 % of the municipalities<\/strong> had a functioning SII, which reflects a widespread delay<\/strong> in adapting to regulations.<\/p>\n\n\n\n

    2. Structural deficiencies in the implemented systems<\/strong><\/p>\n\n\n\n

    Even among the municipalities that complied with the obligation, they were detected deficiencies in the design and operation of the SII<\/strong>:<\/p>\n\n\n\n