In compliance with the provisions of Article 36.2 of Royal Decree 424/2017 of 28 April, which regulates the legal regime of internal control of local public sector entities, implemented by the Resolution of 2 April 2020 of the IGAE, the submission to this centre of the accounting information and audit reports of local entities is replaced by directly obtaining the information from the Local Entities Accountability portal of the Court of Auditors.