Other tools Other institutions have developed tools and resources that may be useful in the preparation and implementation of an 'Anti-Fraud Measures Plan' (AMP): Annual reports on the execution of the EU budget for the year 2021, and on the activities financed by the eighth, ninth, tenth and eleventh European Development Funds (EDF) for the year 2021 (Chapter 10 Recovery Mechanism and Resilience): report drawn up by the European Court of Auditors presenting for the first time the findings on the Recovery and Resilience Mechanism, the main political instrument with which the NextGenerationEU funds will be distributed. Guide for the application of anti-fraud measures in the execution of the Recovery, Transformation and Resilience Plan: guide prepared by the National Anti-Fraud Coordination Service of the Ministry of Finance and Civil Service which includes, among others, definitions of the key concepts used in the publication, a specification of the content of the anti-fraud action plans (PMA) and tools and guidelines for the assessment of the risks of fraud, corruption, conflict of interest and double financing, on which PMA should be based. The document is accompanied by five appendices: Risk self-assessment tool (risk matrix) List of red flags and controls Model for submitting complaints to the European Public Prosecutor's Office (EPPO) as the competent body for all crimes affecting the execution of the MRR An explanation of the communication form for sanctioning procedures (pages 58 to 60 of the guide) A list of normative references and guidelines and guidelines (pages 61 to 64 of the guide) Guidelines for the Reinforcement of the mechanisms for the prevention, detection and correction of fraud, corruption and conflicts of interest, referred to in article 6 of Order HFP 030/2021, of September 29, which configures the system management of the Recovery, Transformation and Resilience Plan: document prepared by the General Secretariat for European Funds of the Ministry of Finance and Civil Service. Anti-Fraud Measure Plan Model: model developed by the Barcelona Provincial Council from which local bodies can draw up their own plan. Guide for the implementation of integrity plans in local authorities: guide designed by the Catalan Association of Municipalities specifically for local entities, which includes both elements of an integrity system (code of ethics, training ...), as well as some indications to prepare anti-fraud measures plans (risk assessment methodology ). The Anti-Fraud Office has participated with training and advice during the process of preparing this guide. Public Integrity Plan: Roadmap and Facilitating Annexes: guide prepared by the Valencian Anti-fraud Agency that gathers, among others, models, templates and forms for the elaboration of a Plan of anti-fraud measures.