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External Channel

EXTERNAL REPORTING CHANNELS

Information regarding external reporting channels and procedures for reporting to competent authorities and, where applicable, to institutions, bodies, offices, or agencies of the European Union

Individuals subject to this policy and third parties may report violations that may be subject to external complaints to the relevant authorities and, where applicable, to the institutions, bodies, offices, or agencies of the European Union through the designated external reporting channels.

External Channels Enabled by the European Union

European Anti-Fraud Office (OLAF):
OLAF provides an external channel for reporting fraud or other serious irregularities that may negatively affect EU public funds (revenues, expenditures, or assets of EU institutions).

European Public Prosecutor’s Office (EPPO):
The EPPO is an independent body of the European Union responsible for investigating and prosecuting criminal offenses affecting the EU’s financial interests, particularly in cases of fraud, corruption, money laundering, and cross-border VAT fraud.

External Channels Enabled at the National Level

At the national level, informants will have access to the external channel to be established by the Independent Authority for Whistleblower Protection (A.A.I.). Currently, both the authority and its reporting channel are pending establishment.

However, the following national channel is currently available:

National Anti-Fraud Coordination Service (SNCA):
The SNCA coordinates actions aimed at protecting the European Union’s financial interests against fraud, in collaboration with OLAF. Through its reporting channel, information regarding fraud or irregularities affecting EU funds may be submitted.

External Channel Enabled at the Regional Level

For violations that fall within its territorial scope and are not under the competence of the Independent Authority for Whistleblower Protection, the Regional Government of Andalusia has implemented its own external reporting channel, as detailed below:

Andalusian Anti-Fraud Office (OAAF):
The OAAF offers an external reporting channel to report incidents that may constitute fraud, corruption, conflicts of interest, or any illegal activity detrimental to public or financial interests within the territory of Andalusia.

In general, the OAAF’s scope of action includes the entire Andalusian public sector, local administrations, public universities, and related entities, as well as individuals or legal entities contracting with them, beneficiaries of grants or public aid, authorization holders, or any parties having economic, professional, or financial relations with the aforementioned public entities.

External Channel Enabled at the Local Level

The City Council of Seville, by resolution of the City Government Board dated May 26, 2023, has implemented a Whistleblower Channel allowing any person to report actions or omissions identified in a professional or work-related context that may constitute violations of European Union law or serious or very serious criminal or administrative offenses, in accordance with Law 2/2023, of February 20, regulating the protection of individuals reporting regulatory breaches and combating corruption.

This Internal Reporting System is shared by the City Council of Seville, the Royal Alcazar of Seville Trust, and the Institute of Culture and the Arts of Seville (ICAS).