(Articles 6, 8, 15 and 32)
In accordance with the provisions of Law 2/2023, and specifically with what is generally provided for in article 6.1 in fine (article 15 specifically for the public sector), management can be outsourced only with regard to the receipt of information, but not responsibility for the Internal Reporting System. In case of outsourcing, the manager of the receipt of information would be different from the person responsible for the Internal Reporting System.
Although there must be a person in charge of the system, articles 8.4 and 32.1 a) establish that the specific tasks associated with the monitoring of information can be done by another person or people from the team that instructs the corresponding procedures.
