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February 25, 2026In force

I cannot provide a complete translation with only the reference code "PCM-004-2026". This appears to be a law or decree reference number rather than a full title. To provide an accurate translation, I would need the actual descriptive title of the law or decree that this code represents.

Congreso Nacional

  • Decree: PCM-004-2026
  • Published: February 25, 2026
  • Issuing body: Congreso Nacional
  • Gazette: 37,079
  • Category: Administrative

Summary

AIThis summary was generated by AI and may contain errors. Always verify against the original law text below. Not legal advice. Learn how we use AI

This decree reorganizes Honduras' public administration by eliminating several secretariats and programs to reduce spending and improve efficiency. It transfers functions to other institutions, eliminates positions, and authorizes layoffs of employees with their corresponding indemnities according to labor law.

Considerations

Whereas, in accordance with Article 245, numerals 2 and 11 of the Constitution of the Republic, it falls to the President of the Republic, among other powers, to direct the general policy of the State and represent it, to issue agreements and decrees, and to enact regulations and resolutions in accordance with the Law.

Whereas, in accordance with Article 252 of the Constitution of the Republic, the President of the Republic convokes and presides over the Council of State Secretaries, which shall meet to take resolutions on all matters that the President deems of national importance.

Whereas Article 4, as amended, of the General Law of Public Administration clearly and expressly establishes that "The creation, modification, or suppression of the State Secretariats or Decentralized Agencies or Entities may only be carried out by the President of the Republic in Council of State Secretaries".

Whereas Numeral 3) of Article 22, as amended, of the General Law of Public Administration clearly and expressly establishes that it is the power of the President of the Republic in Council of State Secretaries to "Create, modify, merge, separate, or suppress agencies of the Public Administration".

Whereas, in accordance with Article 98, as amended, of the General Law of Public Administration, the Executive Branch may intervene, totally or partially, in all entities, organs, or units of the Public Administration that operate at a loss, do not fulfill their functions, or do not adequately provide the services for which they were created.

Whereas there has been evidence of the existence of duplicity of powers, administrative dispersion, organizational weaknesses, operational inefficiencies, and budgetary overburden in various State institutions, which limits the government's capacity to effectively fulfill its constitutional purposes.

Whereas the principle of rationality in public spending, enshrined in the budgetary and financial norms of the State, obligates the adoption of measures of efficiency and institutional modernization that permit the optimization of the use of public resources, the reduction of unnecessary expenditures, the strengthening of strategic planning, and the improvement of the quality of services provided to the citizenry.

Whereas the Organic Law of the Budget imposes upon State institutions the obligation to link their organizational structure and budgetary execution to concrete results, verifiable goals, and strategic objectives, with institutional efficiency and modernization being a legitimate instrument to guarantee fiscal balance and efficiency in the administration of public funds.

Whereas the modernization of the State constitutes a fundamental axis of national public policy, oriented toward strengthening governance, transparency, accountability, and the responsiveness of institutions to face the economic, social, and security challenges confronting the country.

Whereas the efficiency and modernization of State institutions constitutes an administrative and legal process oriented toward improving institutional organization, the performance of human talent, and the provision of public services, in strict respect for the Constitution of the Republic and other applicable norms.

Whereas the State of Honduras must assume commitments in matters of administrative efficiency, the fight against corruption, and institutional strengthening, which requires functional public structures, clear and aligned with the powers legally assigned to each entity.

Whereas it is legally appropriate and socially necessary to adopt a comprehensive process of efficiency and institutional modernization that permits the redefinition of functions, the optimization of human and financial resources, the strengthening of inter-institutional coordination, and the assurance of the effective fulfillment of the purposes of the State.

Articles

Article 1.-

Repeal Executive Decree Number PCM-056-2019, approved on the eleventh (11) of September of two thousand nineteen (2019) and published in the Official Gazette "La Gaceta", on the date of the twelfth (12) of September of two thousand nineteen (2019), consequently, the State Secretariat of Community Development, Water and Sanitation (SEDECOAS) is hereby abolished.

Article 2.-

Repeal Articles 1, 2, 5, 10, 12, 17, 18, 22, of Executive Decree PCM-05-2022 approved on the sixth (6) of April of two thousand twenty-two (2022) and published in the Official Gazette "La Gaceta", on the date of the sixth (6) of April of two thousand twenty-two (2022), consequently, the following are hereby abolished:

  • 1)

    State Secretariat in the Office of Transparency and Fight Against Corruption;

  • 2)

    State Secretariat in the Office of Strategic Planning;

  • 3)

    State Secretariat for the Development and Monitoring of Projects of the Secretariat of the Presidency;

  • 4)

    Housing and Human Settlements Program; and, 5. Solidarity Network Program.

Article 3.-

Partially repeal Article 4, of Executive Decree PCM 23-2023, approved on the fourth (4) of May of two thousand twenty-three (2023) and published in the Official Gazette "La Gaceta", on the date of the fourth (4) of May of two thousand twenty-three (2023), specifically the provisions contained in Articles 87-J, 87-K, 87-L, 87-M, 87-N, 87-O, 87-V, 87-W, 87-X and 87-Y, added to the Regulation of Organization, Functioning and Competencies of the Executive Branch, consequently, all regulatory provisions related to the following are hereby repealed:

  • 1)

    State Secretariat for the Development and Monitoring of Projects and Agreements (SEDESPA);

  • 2)

    State Secretariat in the Office of Strategic Planning (SPE);

  • 3)

    State Secretariat in the Office of Transparency and Fight Against Corruption (STLCC).

Article 4.-

Partially amend Article 4, of Executive Decree PCM 23-2023, approved on the fourth (4) of May of two thousand twenty-three (2023) and published in the Official Gazette "La Gaceta", on the date of the fourth (4) of May of two thousand twenty-three (2023), specifically the provisions contained in Articles 87-P and 87-Q, added to the Regulation of Organization, Functioning and Competencies of the Executive Branch, consequently, they shall henceforth be read as follows:

Article 87-P

The Results Management Office (DIGER), shall be responsible for governing, executing, supervising, coordinating and administering the framework of plans, policies, programs and projects in digital matters of the public sector in the areas of connectivity, digital procedures and platforms, digital economy, open data, digital talent, cybersecurity and other emerging technologies, in accordance with the priorities and allocations established by the Presidency of the Republic, and is likewise responsible for evaluating presidential, sectoral and institutional public management. The Results Management Office (DIGER), shall exercise functions of technical governance, strategic coordination, issuance of guidelines and general supervision, without this implying the assumption of operational, administrative, financial, legal or execution responsibilities that correspond to the State Secretariats, decentralized entities or institutions required by current regulations. For the fulfillment of its objectives, the Results Management Office (DIGER) shall coordinate with the rest of the entities of the centralized and decentralized Public Administration, which must provide the requested information and, likewise, provide the collaboration required in order to generate harmonized actions that contribute to aligning and directing the priorities of the Government of the Republic in digital matters. It is within the competence of the Results Management Office (DIGER):

  • 1)

    To govern, coordinate and administer the framework of plans and policies in digital matters of the public sector in the areas of connectivity, digital procedures, digital economy, open data, digital talent, cybersecurity, among others, established by directives of the Presidency of the Republic, and may, in addition, issue prior technical opinions in relation to initiatives linked to technological solutions and, likewise, issue technical recommendations to guarantee security, interoperability, efficiency and technical compliance in digital transformation processes;

  • 2)

    To design policies, plans and support in the execution of measures for process simplification, as well as to coordinate with institutions of the Executive Branch the policies of Digital Government that guide an efficient and transparent Public Administration;

  • 3)

    To promote all actions necessary for the rapid digital transformation of the Public Administration;

  • 4)

    To ensure compliance with the Electronic Government Regulation and other applicable regulations to make it effective;

  • 5)

    To assist entities of the centralized and decentralized public administration, based on their express request, in strengthening capacities and technical support in the transition toward digital government;

  • 6)

    To design and implement a Public Management System by Results and Transparency to conduct periodic evaluations of physical, financial and transparency measurement at the institutional level;

  • 7)

    To implement the results management cycle for the generation of the public value chain of results through the interaction of the administrative and functional systems of the State, applying the instruments of public policy, planning, budgeting, execution of programs and investments and evaluation;

  • 8)

    To prepare institutional, sectoral and national reports that shall be presented to the Presidency of the Republic; and, 9. Other functions that may be delegated to it by the Presidency of the Republic.

Article 87-Q.-

For the exercise of its functions, the Results Management Office (DIGER), shall function as a Decentralized Entity of the Presidency of the Republic and shall be headed by an official with the rank of State Secretary, of free appointment and removal by the President of the Republic".

Article 5.-

Incorporate within the Public Administration, from this point forward, providing it with its corresponding organizational and institutional structure and guaranteeing its operational functioning as of the effective date of this Executive Decree, the State Secretariat in the Office of Housing and Human Settlements, created in Article 4 of the Framework Law for Housing and Human Settlements, approved by Decree 173-2019 of date January 23 of the year 2020 and published in "La Gaceta", Official Gazette of the Republic of date February 18 of 2020. Derived from the aforementioned provision, the National Housing and Human Settlements Commission (CONVIVIENDA) and the Housing and Human Settlements Program are hereby abolished, ceasing all of their ordinary functions, except those strictly necessary for the execution of the liquidation process in accordance with this Executive Decree. In turn, instruction is given to effectively execute the closure and liquidation of the Social Housing Fund (FOSOVI), for the sole purpose of concluding pending operations, canceling legal obligations and conducting its final closure, ceasing all of its ordinary functions, giving strict compliance for this purpose, including that established in Articles 43, 46 reformed and, other applicable articles, of the Framework Law for Housing and Human Settlements, ordering furthermore that all assets, rights and derived or resulting assets, including budgetary assets, the corresponding budgetary structures, existing credits, available balances and savings, shall be transferred to or incorporated into the State Secretariat in the Office of Housing and Human Settlements.

Article 6.-

Derived from all that was approved in the preceding articles and, for the General Administration of the Country that the Constitution of the Republic confers on the Executive Branch, the State Secretariats are the following:

  • 1)

    State Secretariat in the Offices of Governance, Justice and Decentralization;

  • 2)

    State Secretariat in the Office of the Presidency;

  • 3)

    State Secretariat in the Offices of Foreign Affairs and International Cooperation;

  • 4)

    State Secretariat in the Office of Finance;

  • 5)

    State Secretariat in the Offices of Human Rights;

  • 6)

    State Secretariat in the Offices of Children, Adolescence and Family;

  • 7)

    State Secretariat in the Office of Women's Affairs;

  • 8)

    State Secretariat in the Office of Social Development;

  • 9)

    State Secretariat in the Office of Health;

  • 10)

    State Secretariat in the Office of Education;

  • 11)

    State Secretariat in the Office of Economic Development;

  • 12)

    State Secretariat in the Offices of Labor and Social Security;

  • 13)

    State Secretariat in the Offices of Agriculture and Livestock;

  • 14)

    State Secretariat in the Offices of Natural Resources and Environment;

  • 15)

    State Secretariat in the Office of Energy;

  • 16)

    State Secretariat in the Office of Security;

  • 17)

    State Secretariat in the Office of Defense;

  • 18)

    State Secretariat in the Offices of Infrastructure and Transport;

  • 19)

    State Secretariat in the Office of Housing and Human Settlements;

  • 20)

    State Secretariat in the Offices of Risk Management and National Contingencies;

  • 21)

    State Secretariat in the Offices of Cultures, Arts and Patrimonies of the Peoples of Honduras;

  • 22)

    State Secretariat in the Office of Tourism.

Article 7.-

Create the Presidential Program for the Strengthening of Municipalities and Decentralization that shall be headed by an official appointed by the President of the Republic; having as its purpose to coordinate, manage and supervise the programs and projects that the Presidency of the Republic determines in its governmental agenda for the development of the municipalities of the country, as a mechanism to incentivize economic growth and improvement in the living conditions of the inhabitants. Likewise, this program shall be responsible for comprehensive study and, in general, for directly advising the Executive Branch on all matters and proposals derived from the Decentralization Law of the State of Honduras, approved by Decree Number 85-2016 and published in the Official Gazette "La Gaceta" of the year 2021, presenting timely proposals for these purposes, and must promote, in turn, inter-institutional efforts and coordination with the State Secretariat in the Offices of Governance, Justice and Decentralization and the Association of Municipalities of Honduras (AMHON), among other public and private institutions that correspond to promote the regulation and effective implementation of the Decentralization Law, among other faculties and attributions that may be delegated by the President of the Republic.

Article 8.-

Amend the first paragraph of Article 4 of Executive Decree Number PCM 08-2024, of date February 28 of 2024 and published in the Official Gazette "La Gaceta" of date February 28 of 2024, which shall be read as follows: "ARTICLE 4. The Executive Presidency of the National Commission for the Construction of the Interoceanic Railroad (CONFI), shall be exercised by the President of the Republic and, for the exercise of Legal Representation, the execution of functions, faculties, attributions and presidential delegations, shall appoint an Executive Director(a), who shall be his/her legal substitute for all legal and administrative purposes that correspond. The National Commission.............".

Article 9.-

Repeal Executive Decree Number PCM 17-2023 approved on the twenty-fourth (24) of April of two thousand twenty-three (2023) and published in the Official Gazette "La Gaceta", on the date of the twenty-fourth (24) of April of two thousand twenty-three (2023), consequently, the National Airport Service (SAN) is hereby abolished, restoring the institutional model provided for in Executive Decree PCM 84-2020 and its amendment by PCM 080-2021, with respect to the participation of the Honduran Infrastructure and Airport Services Enterprise, S.A. (EHISA, S.A.) as an auxiliary organism of the Public Administration, responsible for the administration, management, operation, investment and maintenance of the international and domestic airports, aerodromes and air cargo terminals that are under its administration. The Honduran Infrastructure and Airport Services Enterprise, S.A. (EHISA, S.A.) shall exercise said functions in its capacity as a unipersonal anonymous commercial society, whose share capital is wholly owned by the State of Honduras, guaranteeing the continuity, security, efficiency and regularity of the national airport service. The State Secretariat in the Offices of Infrastructure and Transport (SIT) is instructed to proceed immediately to sign with EHISA, S.A. the corresponding contract for the administration, operation, management, investment and maintenance of the airports, aerodromes and air cargo terminals, taking as reference the technical and operational conditions established in the contractual instrument derived from PCM 84-2020, whose term expired on the twenty-seventh (27) of January of two thousand twenty-six (2026). The Attorney General of the Republic is instructed, in its capacity as Legal Representative of the State of Honduras and sole shareholder of EHISA, S.A., to immediately convene and hold an Extraordinary General Shareholders' Assembly for the purpose of:

  • a)

    Revoking any agreement or act related to the process of dissolution and liquidation of the company;

  • b)

    Restoring the full legal, administrative and operational validity of the company; and,

  • c)

    Reinstating and putting into operation the Board of Directors of EHISA, S.A., in accordance with what is provided in PCM 84-2020, PCM 080-2021 and its Articles of Incorporation for, among other faculties and attributions, proceeding to appoint a General Manager and an Administrative Manager of EHISA, S.A.

Article 10.-

Ascribe as internal dependencies of the Presidency of the Republic:

  • a)

    National Television of Honduras (TNH);

  • b)

    National Radio of Honduras (RNH); and,

  • c)

    National Newspaper of Honduras (DNH) in digital format.

Article 11.-

Ascribe as an internal dependency of the State Secretariat in the Offices of Infrastructure and Transport (SIT), the Honduran Social Investment Fund (FHIS). To provide continuity to all projects, programs or initiatives that were under execution of the abolished State Secretariat in the Offices of Community Development, Water and Sanitation (SEDECOAS), shall henceforth be executed by the State Secretariat in the Offices of Infrastructure and Transport (SIT). Likewise, ascribe the Construction Project of the Multipurpose El Tablón Dam, Stage I, to the State Secretariat in the Offices of Infrastructure and Transport (SIT), designating it henceforth as the Executing Agency.

Article 12.-

Ascribe as an internal dependency of the State Secretariat in the Office of Finance (SEFIN), the Normative Office of State Purchases and Contracting (ONCAE).

Article 13.-

Ascribe as an internal dependency of the State Secretariat in the Offices of Cultures, Arts and Patrimonies of the Peoples of Honduras, the General Directorate of Cinematography (DGC).

Article 14.-

Ascribe as an internal dependency of the National Commission of Sports, Physical Education and Recreation (CONDEPOR), the National Directorate of Parks and Recreation (DNPR).

Article 15.-

To attach the National Port Protection Commission (CNPP) to the General Directorate of the Merchant Marine (DGMM).

Article 16.-

The Secretary of State in the Office of the Presidency is instructed to present, hereinafter and in a progressive manner, the definitive organizational structure of the Secretariats of State and other institutions contained in Articles 4, 5, 7, 8, 9, 10, 11, 12, 13, 14, 15, and other applicable provisions of this Executive Decree or other Secretariats of State, institutions, or departments that may be considered, for their corresponding approval by the President of the Republic either directly or through the Council of State Secretaries.

Article 17.-

In strict application of the provisions established in Article 98, as amended, of the General Law of Public Administration, to intervene in the following entities, organs, or units of the Public Administration:

  • a)

    National Teachers' Welfare Institute (INPREMA);

  • b)

    National Autonomous Water and Sewerage Service (SANAA);

  • c)

    National Secretariat of Science, Technology, and Innovation and the Honduran Institute of Sciences, Technology, and Innovation (SENACIT/IHCIETI);

  • d)

    National Railway of Honduras;

  • e)

    Honduran Institute for the Prevention of Alcoholism, Drug Addiction, and Pharmacodependence (IHADFA);

  • f)

    Educational Credit Institute (EDUCRÉDITO); and,

  • g)

    National Program for the Reduction of Losses (PNRP) of the National Electric Energy Company (ENEE). The Intervening Commissions shall be constituted by means of Executive Decrees from the President of the Republic, in which the periods of validity of the interventions shall be established and, in turn, the periods for submitting their reports, and must comply for those purposes and all effects with the duties contained in Articles 98, 99, 100, 101, and 102, as amended, and other applicable provisions of the General Law of Public Administration.

Article 18.-

To authorize the Secretary of State in the Office of Finances (SEFIN) to, following the entry into force of this Executive Decree, in the name and representation of the Government of the Republic of Honduras, perform the necessary administrative and legal procedures before Financial Organizations for the purpose of formalizing the change of Executing Unit/Organism for available resources from the current financing portfolio, as detailed in the table below: LOAN CONTRACTS Financial Organism Loan No./Reference Program/Project Name Current Executor New Executor BID 4449/BL-HO Improvement of Educational Quality for the Development of Employment Skills: Young Person Project. / Immediate Public Health Response to Contain and Control Coronavirus (COVID-19) and Mitigate its Effect on Service Delivery in Honduras. RED SOLIDARIA Secretary of Social Development BID 4619/BL-HO Program for Improvement of Management and Quality of Maternal-Neonatal Health Services RED SOLIDARIA BID 5008/BL-HO Support Program for the Comprehensive System of Social Protection RED SOLIDARIA BID 5289/BL-HO Project to Support Vulnerable Populations Affected by Coronavirus. RED SOLIDARIA BID 5681/BL-HO Support Program for the Comprehensive System of Social Protection II RED SOLIDARIA BM 6401-HN Project for Integration of Social Protection RED SOLIDARIA BM 6918-HN Additional Financing for the Project for Integration of Social Protection RED SOLIDARIA BCIE 2282 Bonus Relief Program for Vulnerable Families Affected by Natural Phenomena Resulting from Climate Change RED SOLIDARIA BID 5284/BL-HO Potable Water and Sanitation Program in Honduras SEDECOAS Secretary of Infrastructure and Transportation KFW KFW BMZ Nr.2016 65348 Coexistence and Safe Spaces for Young People in Honduras II (CONVIVIR II) FHIS BCIE 2342 Construction Project of the Multipurpose Dam El Tablón, Stage I ENEE BID 4926/GN-HO Forest Restoration Program Resilient to Climate and Silviculture for the Sustainability of Ecosystem Services Related to Water SERNA Forest Conservation Institute (ICF) BCIE 2336 Program for Sustainable Recovery of Lake Yojoa SERNA NON-REIMBURSABLE FINANCING Financial Organism Reference No. Program/Project Name Current Executor New Executor BM TF0C3767-HN Program Project Early Child Development in Atlantic Communities Honduras RED SOLIDARIA Secretary of Social Development BCIE DI-132/2020 To support the efforts being carried out through government authorities to address the population affected by the passage of Hurricane and Tropical Storm "ETA". RED SOLIDARIA BCIE PRE-95/2022 Previous Studies for the Design, Construction, Equipment, and Commissioning of the National Laboratory of Biological Molecules, Genetics, and Health Prototypes of the Republic of Honduras. FHIS Secretary of Infrastructure and Transportation Likewise, the Secretary of State in the Office of Finances (SEFIN) is authorized to make, in accordance with the current legal framework, budgetary allocations and transfers in favor of public institutions that assume execution of resources provided for in international financing contracts, agreements, and contracts, as well as counterpart resources of the aforementioned Programs and Projects, considering budgetary formulation as well as balances of the current budget and financial availability authorized by the National Congress. In order to continue with the normal development of programs and projects, the current institutions shall maintain their status as executing organisms of the respective current programs and projects, and must perform operational and administrative activities thereof until such programs and projects are transferred in an orderly, effective, efficient, and proper manner to the corresponding public institutions. To this end, an orderly transition of the programs and projects shall be effected, respecting the objectives and scope of the credit contracts and agreements as well as international donations, in a period not exceeding six (6) months from the entry into force of this Executive Decree. The foregoing includes the transfer of physical and digital files, supplies and material goods, movable and immovable property, and any other matter necessary to perform all operations that permit the transfer of duties and competence of the programs and projects, as well as their closure in cases where applicable. The institutions that assume as new executing organisms shall be subrogated, upon subscription of amendments to international financing contracts, agreements, and arrangements for the projects referred to in this Executive Decree, in all contracts for works, goods, and services derived from the portfolio of projects transferred under their administration. This subrogation shall be timely communicated by the competent institutions to each and every one of the consultants, contractors, and suppliers prior to taking legal action to proceed with the corresponding amendments.

Article 19.-

To repeal the following Executive Decrees:

  • a)

    Executive Decree Number PCM-08-2022 approved on the twenty-ninth (29) of April of two thousand twenty-two (2022) and published in the Official Newspaper "La Gaceta", on the second (2) of May of two thousand twenty-two (2022), consequently, the "Red Solidaria Program" is suppressed;

  • b)

    Executive Decree Number PCM-20-2022 approved on August 10, 2022 and published in the Official Newspaper "La Gaceta", on August 11, 2022, consequently, the "Solidarity Action Program (PROASOL)" is suppressed;

  • c)

    Executive Decree Number PCM-023-2022 approved on the sixteenth (16) of September of two thousand twenty-two (2022) and published in the Official Newspaper "La Gaceta", on the nineteenth (19) of September of two thousand twenty-two (2022), consequently, the General Directorate of Information and Press of the Government of the Republic is suppressed, attached to the Secretary of State in the Office of Strategic Planning;

  • d)

    Executive Decree Number PCM 13-2023 approved on the twenty-first (21) of March of two thousand twenty-three (2023) and published in the Official Newspaper "La Gaceta", on the twenty-first (21) of March of two thousand twenty-three (2023), consequently, the "Program of Memory, Truth, Reparation, Justice, and Non-Repetition for the Reconciliation and Refounding of Honduras" is suppressed;

  • e)

    Executive Decree Number PCM 21-2023 approved on the twenty-fifth (25) of April of two thousand twenty-three (2023) and published in the Official Newspaper "La Gaceta", on the twenty-sixth (26) of April of two thousand twenty-three (2023), consequently, the "Presidential Commission for the Defense of Sovereignty and Territory" is suppressed;

  • f)

    Executive Decree Number PCM 39-2023 approved on the eighth (8) of September of two thousand twenty-three (2023) and published in the Official Newspaper "La Gaceta", on the eighth (8) of September of two thousand twenty-three (2023), consequently, the National Civil Service Administration (ANSEC) is suppressed, restoring the organizational structure established in the Civil Service Law and its Regulations;

  • g)

    Executive Decree Number PCM 02-2024 approved on the second (2) of February of two thousand twenty-four (2024) and published in the Official Newspaper "La Gaceta", on the sixth (6) of March of two thousand twenty-four (2024), consequently, the Sectoral Cabinet for the Coordination, Management, and Transparency of Public Investment is suppressed; and,

  • h)

    Executive Decree Number PCM 17-2024 approved on the nineteenth (19) of June of two thousand twenty-four (2024) and published in "La Gaceta", Official Newspaper of the Republic on the twentieth (20) of June of two thousand twenty-four (2024), consequently, the National Institute of Historical Memory is suppressed.

Article 20.-

To repeal the following Executive Decrees:

  • a)

    Executive Decree Number PCM 22-2023 approved on the twenty-sixth (26) of April of two thousand twenty-three (2023) and published in the Official Newspaper "La Gaceta", on the twenty-sixth (26) of April of two thousand twenty-three (2023), on "Financial Transparency and Combat Against Illegitimate Enrichment in the Government of Democratic Socialism";

  • b)

    Executive Decree Number PCM 14-2025 approved on the twenty-third (23) of March of two thousand twenty-five (2025) and published in the Official Newspaper "La Gaceta" of the Republic on the twenty-fourth (24) of March of two thousand twenty-five (2025), creating the "Morazánic Chair", incorporating therein the study of the book "The Coup 28 J: Transnational Conspiracy, a Crime in Impunity"; and,

  • c)

    Executive Agreement Number PCM 30-2025 approved on the fourteenth (14) of October of two thousand twenty-five (2025) and published in the Official Newspaper "La Gaceta", on the fourteenth (14) of October of two thousand twenty-five (2025), recognizing accumulated work tenure for personnel by contract who have transitioned to Appointment Agreement modality for purposes of Severance and Vacation.

Article 21.-

To comply with this Executive Decree, the Secretary of State in the Office of Finances (SEFIN) is instructed and empowered to immediately proceed to integrate the Liquidating Technical Commission or Commissions, which shall have full authority with respect to the liquidation of contract and agreement personnel, payment of liabilities and debts, for which purposes it may request assistance from the Secretary of State in the Office of the Presidency through the General Directorate of Civil Service, the Secretary of State in the Offices of Labor and Social Security, and other Secretariats of State or institutions that SEFIN deems pertinent, such as the Armed Forces of Honduras and the National Police, as well as the Administrative and Personnel Management Offices of the suppressed and/or attached institutions, as applicable.

Article 22.-

In case there are pending judicial proceedings or those generated as a result of the provisions of this Executive Decree, the Attorney General of the Republic must, within its scope of authority, assume Legal Representation of the State in Judicial or other proceedings in pursuit of the defense of the State, without prejudice to authorization to conciliate or reach extrajudicial agreements that simplify the liquidation process and avoid judicial proceedings that cause expenditure of resources to the detriment of the State's assets, for which the previously established entities shall be obligated to provide their immediate collaboration.

Article 23.-

The Liquidating Technical Commission or Commissions, with the accompaniment of the Administrative and Personnel Directorates of the suppressed or attached Institutions, must initiate the legal processes established in the Law with respect to contract personnel for the payment of corresponding Indemnifications established in the Labor Code without prejudice to the existence of another rule more favorable to the worker, and in the case of permanent personnel under the Civil Service Regime, payment shall be made to public servants of the benefits and indemnifications as a result of the severance process established in the Civil Service Law and its Regulation. Similarly, public administration entities, including decentralized entities, must adopt the present measures and reduce the personnel of these departments allowing greater efficiency in the use of resources, and must identify budget availability.

Article 24.-

The transfer of budgetary and financial resources with which the Secretariats of State, Deconcentrated Entities, Programs, Institutes, and Directorates that are modified or suppressed have been operating is ordered, to the Secretary of State in the Office of Finances (SEFIN). For such purposes, SEFIN is authorized to perform the budgetary, financial, and accounting operations that are necessary, utilizing the available balances of the budget allocated to suppressed public institutions, in order to optimize the use of public resources and guarantee timely financing of the obligations derived from liquidation processes. Consequently, SEFIN, through the Liquidating Technical Commission or Commissions, may, in accordance with the liquidations presented, effect the corresponding payments of labor benefits and indemnifications, as well as obligations contracted with creditors, suppliers, and other outstanding debts, in order to ensure complete liquidation of such institutions. The operations performed must be duly registered and reflected in the budgetary and financial systems corresponding to each of the suppressed or modified institutions, in Fiscal Year 2026 and subsequently in the records of the Secretary of State in the Office of Finances (SEFIN).

Article 25.-

The Liquidating Technical Commission or Commissions must assume, with the budget allocated for such purpose, the financial obligations that could be generated at the administrative or judicial level from acts performed that arise after the liquidation process of the Secretariats of State, deconcentrated entities, Programs, Institutes, and Directorates modified and/or suppressed in accordance with this Executive Decree. The members of the Liquidating Technical Commission or Commissions, officials, and/or employees who intervene in the administrative acts that give rise to payment shall not be personally or jointly liable.

Article 26.-

The transfer to the National Directorate of State Assets (DNBE) of the inventory of supplies, material goods, movable and immovable property, as well as documentary files in physical and digital format, belonging to the suppressed and/or attached institutions is ordered. The National Directorate of State Assets (DNBE) is instructed in coordination with the General Comptrollership of the Republic to perform the necessary operations of recording, discharge, control, and updating of the corresponding inventories, as well as to adopt the appropriate measures for the safeguarding, conservation, and custody of such assets. Likewise, the National Directorate of State Assets (DNBE) must proceed with the reallocation of assets to public entities that require them, in accordance with institutional needs and current regulations. In cases where public institutions are suppressed and others are created that assume wholly or partially functions and responsibilities related to the provision of public services of a similar nature, the National Directorate of State Assets (DNBE) must allocate to the corresponding new institution the movable and immovable property, as well as documentary files in physical and digital format, necessary for the proper fulfillment of its functions.

Article 27.-

All processes conducted by the Liquidating Technical Commission or Commissions, within the framework of this Executive Decree, must have concurrent audit by the Superior Court of Accounts (TSC) through subscription by the latter of the corresponding interinstitutional agreements, whose audit shall detail the assets and liabilities of the suppressed and/or attached entities, which shall conclude, where applicable, with the corresponding settlements.

Article 28.-

The Secretary of State in the Office of Finances (SEFIN) is instructed and empowered to utilize available budgetary and financial resources of various kinds and perform the necessary operations of audit and/or oversight in order to comply with the provisions of this Executive Decree.

Article 29.-

The heads of centralized, deconcentrated, and/or decentralized Institutions must, in the Human Resources areas, conduct an exhaustive review of the legality of appointment procedures and processes conducted at the close of the previous administration that infringe the legal framework for contracting and any movement and/or without having the budgetary allocation. In case there are irregularities, initiate the corresponding legal processes.

Article 30.-

For the purpose of guaranteeing the sustainability of public finances, budgetary discipline, and the efficient and responsible use of public resources, all institutions of the Public Sector shall direct the programming and execution of expenditure in accordance with the principles of legality, efficiency, effectiveness, rationality, transparency, and fiscal sustainability. The General Budget shall prioritize allocations that ensure the effective and timely provision of public services to the population; that promote productive development and infrastructure aimed at increasing productivity and competitiveness; and that foster the attraction of investment and the sustainable generation of employment. Likewise, it shall strengthen institutionality, decentralization, and social justice, within the framework of the Government Plan "Together We Will Be Well", while guaranteeing at the same time the fulfillment of the State's inescapable obligations. The State Secretary in the Office of Finance (SEFIN) shall issue the necessary technical and operational guidelines for the application of this article, which shall be mandatory for all institutions comprised within its scope of application.

Article 31.-

The State Secretary in the Office of Finance is instructed to, through the General Budget Bureau, temporarily exercise the function of articulating national and institutional strategic planning with the Integrated System of Financial Administration (SIAFI), ensuring that government priorities and objectives are properly incorporated into budgetary and financial programming and promoting coherent and efficient public management.

Article 32.-

All normative provisions of the same rank as this Executive Decree that are contradictory to or oppose the same are hereby repealed.

Article 33.-

This Executive Decree is effective immediately and shall be published in the Official Gazette "La Gaceta". Given in the City of Tegucigalpa, Municipality of the Central District, on the twenty-fourth (24) day of the month of February of two thousand twenty-six (2026). COMMUNICATE AND PUBLISH. NASRY JUAN ASFURA ZABLAH PRESIDENT OF THE REPUBLIC SULMY YAMILETH ORTÉZ MALDONADO STATE SECRETARY IN THE OFFICES OF GOVERNANCE, JUSTICE AND DECENTRALIZATION, BY LAW JUAN CARLOS GARCÍA MEDINA STATE SECRETARY IN THE OFFICE OF THE PRESIDENCY MIREYA DEL CARMEN AGÜERO TREJO STATE SECRETARY IN THE OFFICE OF FOREIGN AFFAIRS EMILIO ENRIQUE HERNÁNDEZ HÉRCULES STATE SECRETARY IN THE OFFICE OF FINANCE LEDA LIZETHE GARCÍA PAGÁN STATE SECRETARY IN THE OFFICE OF HUMAN RIGHTS ADA MARÍA MEJÍA SIGNORELLI STATE SECRETARY IN THE OFFICES OF CHILDHOOD, ADOLESCENCE AND FAMILY NOLVIA PATRICIA HERRERA ESPINOZA STATE SECRETARY IN THE OFFICE OF WOMEN'S AFFAIRS FÁTIMA IDALMA JUÁREZ PADILLA STATE SECRETARY IN THE OFFICE OF SOCIAL DEVELOPMENT ANGEL EDUARDO MIDENCE OCHOA STATE SECRETARY IN THE OFFICE OF HEALTH, BY LAW IVETTE ARELY ARGUETA PADILLA STATE SECRETARY IN THE OFFICE OF EDUCATION FERNANDO ANTONIO FORTÍN MACÍAS STATE SECRETARY IN THE OFFICE OF ECONOMIC DEVELOPMENT, BY LAW FERNANDO PUERTO CASTRO STATE SECRETARY IN THE OFFICE OF LABOR AND SOCIAL SECURITY MOISÉS ABRAHAM MOLINA GUILLÉN STATE SECRETARY IN THE OFFICES OF AGRICULTURE AND LIVESTOCK JUAN CARLOS RAMOS RAMÍREZ STATE SECRETARY IN THE OFFICES OF NATURAL RESOURCES AND ENVIRONMENT EDUARDO OVIEDO GARCÍA STATE SECRETARY IN THE OFFICE OF ENERGY GERZON ONÁN VELÁSQUEZ AGUILERA STATE SECRETARY IN THE OFFICE OF SECURITY JUSTO RAFAEL CANO MARTÍNEZ STATE SECRETARY IN THE OFFICE OF DEFENSE, BY LAW ANIBAL ALBERTO EHRLER MARTÍNEZ STATE SECRETARY IN THE OFFICES OF INFRASTRUCTURE AND TRANSPORT FRANCIS YOLANDA ARGEÑAL ECHENIQUE STATE SECRETARY IN THE OFFICES OF HOUSING AND HUMAN SETTLEMENTS REINALDO ANTONIO SÁNCHEZ RIVERA STATE SECRETARY IN THE OFFICES OF RISK MANAGEMENT AND NATIONAL CONTINGENCIES YASSER ABDALAH HANDAL CÁRCAMO STATE SECRETARY IN THE OFFICES OF CULTURES, ARTS AND PATRIMONIES OF THE PEOPLES OF HONDURAS ANDRÉS DE JESÚS EHRLER MARTÍNEZ STATE SECRETARY IN THE OFFICE OF TOURISM

Notes

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