Can the decisions taken by the Independent Authority be contested? (Articles 1, 13 and 20) With regard to the regime of resources for the decisions that are adopted (in the field of actions derived from the management of information or communications), it is necessary to distinguish between two cases: when these are adopted in the management procedures of information from external channels, and when they are adopted in the management procedures of the internal reporting systems of public sector entities. With regard to the decisions adopted in the procedures for managing information from external channels, the Law provides, both in article 13.5 and in article 20.4, that the decisions adopted by public bodies with functions of verification or investigation and by the Independent Whistleblower Protection Authority are not subject to appeal either administratively or through administrative litigation, without prejudice to the administrative appeal or administrative litigation that may be filed in the case of the resolution that puts an end to the sanctioning procedure that may be initiated on the occasion of the facts communicated. Regarding the decisions adopted within the framework of the procedure for managing information received in an internal channel of a public sector entity, provided that they do not meet the requirements provided for in art. 112 of Law 39/2015, will not be subject to administrative appeal. It must be remembered that art. 1.2 of Law 2/2023 establishes that the purpose of this Law is also to strengthen the culture of information, the infrastructures of integrity of organizations and the promotion of the culture of information or communication as a mechanism to prevent and detect threats to the public interest. Therefore, in general, the decisions adopted in these procedures will focus on issuing recommendations to strengthen the infrastructure of integrity and the culture of information within the entity or on denouncing eventual criminal responsibilities or disciplinary proceedings before the competent bodies and, consequently, none of these decisions would be appealable acts.