Agreement-Supreme Court of Justice-03-2025

Article 307 mandates that the necessary measures be taken to ensure the correct and normal functioning of the judicial organs, providing effective means to attend to their functional and administrative needs, as well as the organization of auxiliary services. SECOND. Article 34, paragraph 1 of the Statute of the Ibero-American Judge establishes that judges at all levels of the judicial structure must have the human resources, material means, and technical support necessary for their adequate performance. THIRD. For the better exercise of judicial function, in addition to good human talent management, effective administration of the financial and material resources available to this Branch of the State is also necessary, through the issuance and implementation of economic policies that allow their optimization, timely strategic and operational planning, correct budgetary execution, proper management of national funds and external cooperation, and strict adherence to public procurement regulations for the execution of works and acquisition of goods and services, which guarantee the adequate functioning of the institution, among other actions. FOURTH. The Judicial Branch, to guarantee continuity, effectiveness, and efficiency in the provision of the public service of administering justice, currently has twelve (12) Regional Administrations:

• 1)

  Atlántida, which comprises the Bay Islands, Gracias a Dios, and the municipalities of Arenal, Jocón, and Olanchito of the department of Yoro;

• 2)

  Choluteca and Valle;

• 3)

  Colón;

• 4)

  Comayagua;

• 5)

  Copán, which also comprises the department of Lempira;

• 6)

  Cortés;

• 7)

  La Paz;

• 8)

  Ocotepeque;

• 9)

  Olancho;

• 10)

  Santa Bárbara;

• 11)

  Siguatepeque, which also comprises the department of Intibucá; and 12) Yoro; which must attend in a timely and effective manner to the operational, logistical, and administrative requirements of the judicial and administrative offices under their territorial jurisdiction; therefore, it is essential to regulate the use, administration, control, and accounting of operational advances, without prejudice to the fact that, depending on institutional needs, new administrations or departments that also require the allocation of these resources could be created in the future. FIFTH. Although the management of operational advances does not constitute a necessity for the development of judicial functions in the strict sense, such procedure allows for an agile response to situations that demand immediate support for judges and other judicial employees, which is instrumental in attending to logistical and operational requirements that, without affecting judicial autonomy, contribute to efficiency in the exercise of administering justice and strengthen compliance with their constitutional, legal, and regulatory responsibilities. SIXTH. Aware of all of the foregoing, the current Plenary of the Supreme Court of Justice approved the 2023-2027 Institutional Strategic Plan, within which is found Strategic Axis No. 1, "Strengthened Organizational Structure," aimed at consolidating an institution oriented toward the achievement of its mission, a leader in the national justice system, with strategic vision to contribute to peace and social welfare, economic development, and the strengthening of the Democratic State of Law. SEVENTH. The Administrative Department has the mission of managing with efficiency, effectiveness, and transparency the material resources of the Judicial Branch, to facilitate the achievement of institutional objectives; and for such purpose, it is necessary to issue new provisions regulating the management of operational advances for administrative situations that require immediate attention in the Judicial Branch. EIGHTH. The Constitution of the Republic grants to the Supreme Court of Justice, as the highest organ of this Branch of the State, in its article 313 numeral 8), the power, among others, to issue its Internal Regulations and other provisions that may be necessary for the fulfillment of its functions and to materialize the rights and duties of persons. THEREFORE In light of the foregoing, the Plenary of the Supreme Court of Justice, in exercise of the powers granted to it by the Constitution and the Law, BY MAJORITY OF VOTES, AGREE STo approve the following: REGULATION FOR THE MANAGEMENT OF OPERATIONAL ADVANCES OF THE JUDICIAL BRANCH CHAPTER I GENERAL PROVISIONS SECTION I PURPOSE OF THE REGULATION

The purpose of this regulation is to regulate the management of operational advances for unforeseen situations and other circumstances that require immediate attention, for the efficient and effective functioning of the judicial and administrative operations of this Branch of the State. SECTION II NATURE OF THE OPERATIONAL ADVANCE

The operational advance shall be granted for administrative expenses of the Judicial Branch that do not involve the purchase of capitalizable goods.

For the purchase or acquisition of goods and services, an operational advance shall be granted up to a maximum amount of one hundred thousand lempiras exact (L 100,000.00), with the possibility of authorizing greater amounts by the Presidency of the Supreme Court of Justice. CHAPTER II OBSERVANCE OF APPLICABLE STANDARDS

The provisions of this regulation shall be interpreted and applied with strict observance of the following legal framework:

• a)

  Constitution of the Republic;

• b)

  Organic Law of the Budget;

• c)

  General Provisions of the General Budget of Income and Expenditures of the Republic for the Current Fiscal Year;

• d)

  State Procurement Law, and its Regulation;

• e)

  Law on Efficient and Transparent Purchases through Electronic Means, and its Regulation;

• f)

  Organic Law of the Superior Court of Accounts, and its Regulation;

• g)

  Regulation on Budgetary Execution of the Judicial Branch;

• h)

  Regulation on Per Diem and Other Travel Expenses for Officials and Employees of the Judicial Branch;

• i)

  Regulation on the System of Invoicing, Other Fiscal Documents, and Fiscal Record of Print Shops;

• j)

  Provisions issued by the Normative Office of State Procurement and Acquisitions (ONCAE); and k. Other applicable legal and regulatory provisions. CHAPTER III CONCEPTS

For purposes of this regulation, the following terms shall have the meaning expressed below: a. OPERATIONAL ADVANCE: Anticipatory disbursement of public funds in favor of an official, employee, or judicial body, intended to cover, in an immediate manner, pressing and unavoidable administrative expenses, necessary to ensure the continuity of institutional activities. b. LIQUIDATION: Set of documents that certify that an expense has been incurred. c. RETURN: Surplus or return of the amount granted. CHAPTER IV THOSE RESPONSIBLE FOR THE MANAGEMENT OF OPERATIONAL ADVANCES

Operational advances shall be managed only when requested by the directors, heads, or coordinators of judicial bodies and administrative departments, with due justification, establishing the objective of the expense, the amount, and the provision of the full name of the judicial employee in whose favor the check shall be issued, with the requesting party being jointly and severally responsible for the respective liquidation.

The authorization of operational advances shall be the responsibility of the Administrative Department, in written form, by means of the respective format. Said department shall also be responsible for requesting the deduction by payroll, of the amount granted, from the judicial official or employee to whom the operational advance was granted and who has not submitted the corresponding liquidation within the timeframe established in this regulation.

The Head of the Department of Administrative Services shall be responsible for: a. Designating the judicial employee who will prepare the respective payment order in the concept of operational advance; and b. Following up on the account to be liquidated of the amount granted, in accordance with what is established in this regulation.

Operational advances shall be managed through checks issued by the Special Payroll Office of Justice, in favor of the person named in the duly authorized request. CHAPTER V USE OF THE OPERATIONAL ADVANCE

The operational advance shall be used to make immediate purchases that are duly justified and do not exceed the maximum values established in this regulation and that are classified within the following expense groups: a. Group 200, Non-Personal Services; and b. Group 300, Materials and Supplies.

Purchases must comply with the guidelines established by the Administrative Department.

For the purchase of supplies, the minimum number of quotes established in the General Provisions of the General Budget of Income and Expenditures of the Republic for the respective Fiscal Year shall be required, under the modality of minor purchase contracting.

Expenses for tickets, per diem, and other travel expenses may be paid with funds from operational advances provided that these are domestic. CHAPTER VI REQUESTS FOR OPERATIONAL ADVANCES

The request for operational advance shall be formulated in writing using the format previously established by the Administrative Department, be fully justified, express the amount and objective, as well as provide the full name of the person in whose favor the check shall be issued, and shall be presented three (3) business days before the date on which the check is desired to be available, except in cases that are duly justified, attaching the original supporting documentation or, failing that, presenting it at the time of liquidation.

If the person in whose favor a check has been issued for operative advance has pending accounts to liquidate, a new operative advance for administrative expenses may not be authorized for such person. CHAPTER VII LIQUIDATION

To effect the liquidation, the applicant must present the liquidation form before the Administrative Directorate, attaching the original supporting documents, duly organized; except for operative advances for travel allowances or other travel expenses, which shall continue to be liquidated in accordance with what is established in the Regulations on Travel Allowances and Other Travel Expenses for Judicial Officials and Employees.

The petitioner must present his or her liquidation in written form, with the following data:

• a)

  Name of the person in whose favor the check was issued;

• b)

  Check number;

• c)

  Amount granted, executed, and reimbursement in the case that applies;

• d)

  Detail of the expense incurred;

• e)

  Description of the documents that are attached; and, f. Signature of the person to whom the check was issued with the approval of the head of the department.

The liquidation must be presented within ten (10) business days following the date of check withdrawal.

The vouchers (invoice, receipts for professional fees, or other tax document) must be original and be those authorized by the Revenue Administration Service (SAR). No supporting document shall present signs of having been altered with erasures, stains, strikethroughs, or other indications that could invalidate it for purposes of liquidation.

In cases of refund, a copy of the deposit to the Judicial Branch account or receipt issued by the Special Treasury for Justice must be attached.

The dates of the vouchers that support the expenditures must fall within the period in which the transaction or purchase or acquisition was made.

In the event that it is necessary to correct the liquidation documentation, three (3) business days shall be granted as of the notification.

When a judicial official or employee has not presented the respective liquidation within the maximum period of ten (10) business days mentioned in article 18 of this Regulation, the Administrative Directorate, upon notification from the Department of Administrative Services, may request the deduction by payroll to the Personnel Administration Directorate, for the total amount granted as operative advance for administrative expenses, unless the applicant presents written justification for why he or she was unable to liquidate in a timely manner. The Administrative Directorate may consider and validate the justification, and shall grant a new period in writing to present the liquidation, not to exceed five (5) business days. After this second period has elapsed without having been used, the respective request for payroll deduction shall proceed.

In the event that the amount object of operative advance is not used, its return must be made within a period of five (5) business days, through the Special Treasury for Justice, in cash or deposit to the account that said treasury indicates. Simultaneously, a note must be sent to the Administrative Directorate, attaching a copy of the receipt from the Special Treasury for Justice or of the deposit made. If the refund is not made, the payroll deduction shall be applied, as indicated in the previous article.

Accounts pending liquidation for operative advance to judicial officials and employees for administrative expenses shall be subject to periodic reviews by the Accounting Directorate, which shall send a monthly report to the Administrative Directorate, which in turn shall forward it to the Department of Administrative Services, so that the pending accounts to be liquidated may be verified, in accordance with the internal controls of this department. CHAPTER VIII PROHIBITIONS

Operative advances for administrative expenses shall be used to meet needs proper to the Judicial Branch. Any other destination of the resources shall be notified to the General Supervision of the Judicial Branch, without prejudice to the reimbursement of funds used for purposes outside the institution.

Operative advances for administrative expenses may not be used for:

• a)

  Granting loans and/or vouchers to officials, employees, or private parties;

• b)

  Meeting salary advances;

• c)

  Appropriating discounts granted for acquisition of goods and services;

• d)

  Fractionating all those purchases or acquisitions of goods and/or services that exceed the limits of the amounts assigned for minor purchases; and, e. Any other purpose different from the satisfaction of the official needs proper to the Judicial Branch, in accordance with the terms of this Regulation.

In no case shall checks payable to bearer be issued. CHAPTER IX COMPLEMENTARY AND FINAL PROVISIONS

When the operative advance is for the purchase of supplies in localities where the Judicial Branch has warehouses available, it must first be verified whether these warehouses contain the supplies needed, in order to consume existing stock and avoid unnecessary purchases.

Any supply acquired through operational advance shall be entered into the warehouse of the locality, when applicable, and be registered in the corresponding system of entries and exits. Additionally, the warehouse certificate shall be presented, when applicable, or, in its absence, from the department that received the good or service.

Any circumstance not provided for in this Regulation shall be resolved by the Presidency of the Supreme Court of Justice, taking into account the principles of legality, urgency, reasonableness, and feasibility.

In case of conflict or contradiction between the provisions of this Regulation and those contained in other norms of equal or lesser rank, those established in this Regulation shall prevail.

This Regulation shall enter into force as of the day following its publication in the Official Gazette La Gaceta, and shall be reviewed periodically to ensure its effectiveness and make adjustments according to the needs of the population and changes of a legislative nature. This Agreement is issued in compliance with what is provided in Point No. 7 of Minutes No. 3-2025 of the session held by the Plenary of the Supreme Court of Justice, initiated on March 18, 2025 and concluded on August 19, 2025. REBECA LIZETTE RAQUEL OBANDO PRESIDENT IRIS BERNARDA CASTELLANOS ALVARADO GENERAL SECRETARY MICHELLE ALESSANDRA IZAGUIRRE COLINDRES DEPUTY GENERAL SECRETARY