PPRICC
PPRICC
Following the approval of the National Anti-Corruption Strategy 2020–2024, the National Anti-Corruption Mechanism (MENAC) and the General Regime for the Prevention of Corruption (“RGPC”) were established through Decree-Law no. 109-E/2021 of 9 December (hereinafter DL 109-E/2021). In compliance with the aforementioned legislation, and conducting its activities according to high standards of professional responsibility and ethics, guided by the principles of integrity, transparency, honesty, loyalty, rigour and good faith, the Ciprotur Group has prepared this Corruption and Related Offences Risk Prevention Plan (hereinafter referred to as the “PPR”), which focuses primarily on:
- The identification, analysis and classification of risks and situations that may expose the Ciprotur Group to acts of corruption and related offences, considering the sector in which it operates;
- The adoption of preventive and corrective measures aimed at reducing the likelihood and impact of the identified risks and situations.
Concept of risk and risk management
Risk is defined as a future event, situation or circumstance with a probability of occurrence and potential positive or negative consequences in achieving the objectives of an organisational unit.
Risk Management is the process through which organisations methodically analyse the risks inherent to their activities, with the aim of achieving sustained advantage in each individual activity and across all activities. Effective risk management presupposes:
- identification;
- communication;
- acceptance;
- categorisation;
- a management plan and process.
The possibility of a future event involving corruption or a related offence, as well as a conflict of interest, constitutes a situation of danger or risk that requires prevention and deterrence measures. Identifying possible risk situations within the Ciprotur Group is essential to implementing appropriate procedures that strengthen trust.
Situations of corruption, related offences and conflicts of interest
The following factors contribute to situations of corruption or other related offences:
- A favourable environment;
- The quality of management — integrity of managers and decision-makers;
- The adequacy of the internal control system;
- The ethics and conduct of institutions and employees;
- Employee motivation;
- Legislation and codes of conduct.
In summary, the following situations may constitute corruption or a related offence:
- Misappropriation of company assets for other purposes;
- Offering money or any material goods to speed up processes;
- Acceptance of gratuities or commissions to select a company that will provide services or sell products to the Ciprotur Group;
- Receiving and/or requesting money from private companies in order to approve or execute proposals/projects that benefit them;
- Use of company funds for personal interest.
Processes, risk areas and responsible parties
Taking into account the functions and organisation of the Ciprotur Group, it was decided to identify and characterise potential situations of corruption and related offence risks by “process”, classifying risks according to a scale of high risk, moderate risk and low risk, depending on the degree of probability of occurrence, severity and reversibility.
Several factors contribute to whether an activity presents a greater or lesser risk. Among them, the following stand out:
- The integrity of agents and decision-makers;
- The legitimacy and legality of acts and actions;
- Ethical commitment;
- The quality and effectiveness of the internal control system.
In identifying processes likely to generate risks for the Ciprotur Group, risks are considered in abstract according to their severity and potential or probability of occurrence, regardless of whether they actually occur, since the aim is to prevent them. Finally, reversibility presupposes the occurrence of the event and the possibility of mitigating its negative effects.
May cause significant financial losses and/or damage to the public interest, harming the credibility of the company and the State
Results from a current and frequent organisational process
Irreversibility of the most serious effects
May cause financial losses to the company and disrupt its normal functioning
Associated with an occasional process that may occur during the year
Reversibility of the most serious effects
Does not cause financial losses and/or damage to the public interest or the company, nor do the offences cause relevant damage to the company’s image and operations
Results from a process that will only occur in exceptional circumstances
Reversibility of its effects
The table contained in Annex II identifies, in light of the Ciprotur Group’s organisation, the processes likely to generate risks, listing the risk situations and respective responsibilities.
Monitoring and annual assessment
The supervision and monitoring of compliance with the Plan are the responsibility of the Management Board.
ANNEX I – LIST OF OFFENCES
Article 372 of the Criminal Code
Undue receipt of advantage
Any person who, personally or through an intermediary, with their consent or ratification, gives or promises to a public official, or to a third party indicated or known by the latter, a pecuniary or non-pecuniary advantage that is not due to them, in the exercise of their functions or because of them.
Article 374 of the Criminal Code
Active corruption
Any person who, personally or through an intermediary, with their consent or ratification, gives or promises to a public administration employee, or to a third party indicated or known by the latter, a pecuniary or non-pecuniary advantage constituting an undue benefit, for the performance of any act or omission, whether or not contrary to the duties of the position, where the advantage is not due.
Article 363 of the Criminal Code
Bribery
Any person who persuades or attempts to persuade another person, through a gift or promise of pecuniary or non-pecuniary advantage, to provide false testimony or statements in judicial proceedings, false expert opinions, interpretation or translation, even if these are not ultimately committed.
Article 335 of the Criminal Code
Influence peddling
Any person who, personally or through an intermediary, with their consent or ratification, requests or accepts, for themselves or for a third party, a pecuniary or non-pecuniary advantage, or its promise, in order to abuse their real or supposed influence with any public entity.
Article 22 of the General Labour Law in Public Functions
Accumulation with private functions or activities
1 – The exercise of public functions may not be accumulated with private functions or activities, carried out on a self-employed or employed basis, with or without remuneration, that are competing, similar or conflicting with public functions.
2 – For the purposes of the previous article, private activities that have identical content to the public functions performed, are carried out permanently or habitually and target the same recipients are considered competing, similar or conflicting with public functions.
3 – The exercise of public functions may be accumulated with private functions or activities that:
a) Are not legally considered incompatible with public functions;
b) Are not carried out during overlapping working hours, even partially, with public functions;
c) Do not compromise the impartiality and independence required for the performance of public functions;
d) Do not harm the public interest or the legally protected rights and interests of citizens.
4 – In the exercise of authorised private functions or activities, Public Administration employees may not carry out acts contrary to or conflicting with the interests of the service to which they belong.
ANNEX II – RISK TABLE AND PREVENTIVE MEASURES
All
All
Conflicts of interest and corruption and related offences, in general
M
M
M
Promote the drafting of a Code of Conduct
Promote training on Ethics and Organisational Culture
Ongoing
Contracts
Contract formation
Compliance with internal rules that standardise contract management
M
M
M
Monitoring of the internal contract management process and updates whenever necessary
Ongoing
Contract execution
Acquisition of advantages by those responsible for contract execution
F
F
F
Implementation of a supplier evaluation system
Ongoing
Human Resources
Recruitment
Excessive discretion in selection criteria/factors
F
F
F
Approval of regulatory instructions for recruitment procedures
Ongoing
Payroll Processing
Outdated payroll and allowance processing procedures
F
F
F
Ensure the application of objective and uniform criteria, namely through the Coordinating Evaluation Board and Monitoring
Ongoing
Attendance and Punctuality Control
Deficiencies in the control system and arbitrary decisions by hierarchical superiors regarding justifications
F
F
F
Corrective and progressive maintenance of the attendance and punctuality management monitoring system
Ongoing
Financial
Treasury
Undocumented expenses that do not fall within this type of payment and omissions in the reporting of treasury operations
Assumption and payment of expenses without prior budget allocation and commitment, and payment for additional work effectively carried out before the respective authorisation
M
M
M
Implementation of financial flow control procedures
Ongoing
Financial
Processing errors in tasks (e.g. expense classification, calculation of amounts, incorrect payment transfer recipient, etc.) benefiting third parties
M
M
M
Preparation and implementation of a sectoral procedures manual, including asset allocation rules, to be integrated into the internal control manual
Ongoing
Hotels
Logistics
Management of material assets, namely supplies, vehicle fleets and warehouses for materials and equipment, as well as the use of company vehicles
M
M
M
Preparation and implementation of a sectoral procedures manual, including asset allocation rules, to be integrated into the internal control manual
Ongoing
IT
Communications
Website vulnerabilities to intrusions that may compromise their availability or the confidentiality/integrity of information
M
M
M
Define information security procedures for websites hosted on Ciprotur Group servers — infrastructure management and operation process supporting the websites managed by the Ciprotur Group with a view to ISO 27001 Information Security certification
Ongoing
Legend: H – HIGH; M – MODERATE; L – LOW