enforcements. This happens either because the debt is already paid, or because it is found out that the debtor is exempt, or for any other reason that leads to unwarranted extraction of debt certificates by the Social Security Institute, I.P. (ISS). In this respect it was possible to assess some ongoing changes, notably in the computer system that can help overcome this problem. The monitoring of developments will be maintained. It should be noted that, in a service that faces, in addition to other problems, a lack of human resources, starting undue enforcements represents a waste of human and material resources. According to good administrative practice, human resources should be directed to the swift and strict proceedings of duly justified enforcements. The lack of human resources continues to be sustained by IGFSS, as a cause for the maintenance of a very worrying situation: the extreme slowness in sending the actions contesting enforcements to courts.(9) Taking this into account, the Ombudsman opened an own-initiative case to strengthen the efforts of knowledge and change this reality. On 31 December 2016 this case was not yet closed. Regarding tax enforcements, the issues concerning the breach of minimum amounts not attachable remain (in some cases without the liability of the enforcement authority or of the addressee of the attachment order, as it happens when the bank complies with an attachment of the bank account in which it was deposited the remaining of the salary or pension already attached at the source). In these circumstances, this State body elucidates the complainant and refers him to the enforcement authority in order to prove that the amount deposited arises from salaries or pensions. The enforcement authority should assess the evidence and if validated, it should cancel or reduce the attachment so that it is guaranteed the respect for the minimum amounts not attachable. In some cases it has been necessary to intervene with the enforcement authority(10) so that it assesses the evidence and does not refer to the banks the responsibility to attach, not attach or partially attach. In other cases is the performance of the banks themselves that is called into question – and rightly so – by the claimants. This occurs when the fulfilment of the bank account attachment order breaches the minimum amounts foreseen in the law.(11) (9)  The 20 days deadline that binds Social Security Enforcement Sections is often exceeded not only in several months but even in several years. (10)  This problem has only been occurring with social security and not with AT. (11)  According to Ño. 5 of article 738 of the Civil Procedural Code, the amount corresponding to the minimum national wage is not attachable. | 41