In accordance with Article 22 of Regulation (EU) 2021/241 of the European Parliament and of the Council, when implementing funds from the Recovery and Resilience Facility, Member States, both in their capacity as beneficiaries and as borrowers of funds, shall adopt appropriate measures aimed at protecting the financial interests of the Union and ensuring that the use of the funds complies with applicable Union and national law, particularly with regard to the prevention, detection and correction of fraud, corruption and conflicts of interest.
Thus, there is an obligation to establish an effective and efficient internal control management system and, for this purpose, a series of obligations to be fulfilled by the Member States are defined.
In this regard, the Anti-Fraud Measures Plan establishes the implementation of a procedure for reporting irregularities and suspicions of fraud detected through specific channels that connect with various avenues for carrying them out, which may be:
