Court of Supreme Justice Agreement 02-2025

Article 307 mandates that the necessary measures be taken to ensure the correct and normal functioning of the judicial organs, providing effective means to address their functional and administrative needs, as well as the organization of auxiliary services. SECOND. Article 34, paragraph 1 of the Statute of the Iberoamerican Judge provides that judges at all levels of the judicial structure must have the human resources, material means, and technical support necessary for their proper performance. THIRD. Although direct access to petty cash funds does not constitute a necessity for the development of judicial functions in the strict sense, such resources allow for an agile response to situations that demand immediate support for judges and other judicial employees. This availability of petty cash funds is instrumental in addressing logistical and operational requirements that, without affecting judicial autonomy, contribute to efficiency in the exercise of the administration of justice and strengthen compliance with constitutional responsibilities. 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, comprising 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 within their territorial scope; for which reason it is essential to regulate the use, administration, control, and accountability of petty cash funds, without prejudice to the fact that, based on institutional needs, new administrations or offices that also require the allocation of these resources may be created in the future. FIFTH. For the better exercise of the judicial function, in addition to good management of human talent, an effective administration of the financial and material resources available to this Branch of State is also necessary, through the issuance and implementation of economic policies that allow for its optimization, timely strategic and operational planning, correct budgetary execution, proper management of national and external cooperation funds, and strict compliance with public procurement regulations for the execution of works and acquisition of goods and services, that guarantee the adequate functioning of the institution, among other actions. SIXTH. Aware of all the foregoing, the current Plenary of the Supreme Court of Justice approved the Institutional Strategic Plan 2023-2027, within which is found Strategic Axis No. 1, "Strengthened Organizational Structure," aimed at consolidating an institution oriented toward achieving its mission, leader in the national system of justice, with strategic vision to contribute to peace and social welfare, economic development, and the strengthening of the Democratic Rule of Law State. SEVENTH. The Administrative Directorate has the mission of managing with efficiency, effectiveness, and transparency the material resources of the Judicial Branch to facilitate the achievement of institutional objectives; being necessary the issuance of new provisions that regulate matters relating to the handling of petty cash funds, since those currently in force date from more than fifteen years ago. EIGHTH. The Constitution of the Republic grants the Supreme Court of Justice, as the supreme body of the Judicial Branch, in its article 313, numeral 8), the power, among others, to issue its Internal Regulations and other provisions necessary for the fulfillment of its functions and to materialize the rights and duties of persons. THEREFORE In view 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 UNANIMOUS VOTE, AGREES TO Approve the following: REGULATIONS FOR THE HANDLING OF PETTY CASH FUNDS OF THE JUDICIAL BRANCH CHAPTER I PURPOSE OF THE REGULATIONS

The Petty Cash Fund constitutes an exceptional system of cash payments, which serves to finance minor expenses of urgent necessity that arise and not for disbursements of regular operations.

The purpose of these Regulations is to regulate the authorization, allocation, handling, reimbursement, and liquidation of Petty Cash Funds necessary for the efficient jurisdictional and administrative functioning of the Judicial Branch. CHAPTER II COMPLIANCE WITH APPLICABLE NORMS AND PROVISIONS

The provisions of these Regulations shall be interpreted and applied with strict compliance with the following regulations:

• a)

  Constitution of the Republic;

• b)

  Organic Law of the Budget;

• c)

  Provisions of the General Budget of Income and Expenses of the Republic for the current Fiscal Year;

• d)

  Law on State Procurement and its Regulations;

• e)

  Law on Efficient and Transparent Purchases through Electronic Means and its Regulations;

• f)

  Organic Law of the Superior Audit Court and its Regulations;

• g)

  Regulation on Budget Execution of the Judicial Branch;

• h)

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

• i)

  Regulation on the Billing System, Other Fiscal Documents, and Fiscal Registry of Printing Houses;

• j)

  Provisions issued by the Normative Office of State Procurement and Acquisitions (ONCAE); and, k. Other applicable legal and regulatory norms.

Petty Cash Funds created with external resources shall be governed by the provisions contained in the loan contracts and in the bilateral agreements signed with cooperating organizations and, in the absence thereof, by the norms of these Regulations. CHAPTER III DEFINITIONS

For purposes of these Regulations, the following terms shall have the meaning expressed below: a. MINOR EXPENSE OF URGENT NECESSITY: All those minor expenses of urgent necessity that are found within Groups 2 and 3 of the Budget Account Catalog and that do not exceed five thousand lempiras (L 5,000.00). b. ANNUAL BUDGETARY NORMS OF THE JUDICIAL BRANCH: Agreement approving the General Budget of the Judicial Branch for a determined Fiscal Year and its provisions. c. PETTY CASH PAYMENT REQUEST: Document of purchase request directed to the Administrative Directorate, responsible person, or Regional Administrator, as the case may be, by the chief or coordinator of the requesting office. d. PROVISIONAL PETTY CASH RECEIPT: Document signed by the authority empowered to order the purchase and by the receiver of the cash; a document that is returned upon receipt of the original expense receipts. e. INTERNAL EXPENSE RECEIPTS OR SUPPORTING OR BACKUP DOCUMENTS: All original documents necessary for payment by Petty Cash Fund of purchase requests for goods or services of urgent necessity, such as: Quotations, invoices, receipts, travel plans, travel allowance settlement sheets, certificates, invoice validation receipts issued by the Tax Administration Service (SAR), among others. f. LIQUIDATION: Set of documents that certify that an expense has been incurred. g. REIMBURSEMENT: Reintegration of economic quantities that were previously used from the Petty Cash Fund. h. NON-PERSONAL SERVICES: All those expenses necessary for the normal functioning of the institution, such as those established in Groups 200: Public services, rentals, maintenance, etc. (Reference the budget account catalog). i. MATERIALS AND SUPPLIES: All those expenses necessary for the normal functioning of the institution, such as those established in Groups 300 (Reference the budget account catalog). CHAPTER IV CREATION, INCREASE, AND DECREASE OF PETTY CASH FUNDS

Petty Cash Funds shall be constituted by an amount not less than twenty-five thousand lempiras (L 25,000.00) and not more than fifty thousand lempiras (L 50,000.00), with the exception of the offices in the Central District, San Pedro Sula, and Santa Rosa de Copán, where the maximum may be up to one hundred thousand lempiras (L 100,000.00). The Presidency of the Supreme Court of Justice, upon issuing the annual budgetary norms of the Judicial Branch, may establish new minimum and maximum amounts for the constitution of the funds, based on criteria such as: Cost of living, inflation, consumer price indices, etc.

The creation of Petty Cash Funds, as well as their increase and decrease, shall be authorized in writing by the Presidency of the Supreme Court of Justice, upon request of the interested body, with the favorable opinion of the Administrative Directorate.

Requests for the creation of these funds shall be submitted in writing to the Administrative Directorate, fully justified and expressing amounts and objectives.

Without prejudice to the provisions of article 7 of these Regulations, the Presidency of the Supreme Court of Justice, for reasons of administrative convenience or calamity or emergency, may authorize these funds without any request being required.

The creation and use of a Petty Cash Fund with resources from Reimbursable Funds shall not be permitted.

For the creation, increase, and decrease of Petty Cash Funds, amounts may not be established below or above those set forth in these Regulations or in the annual budgetary norms of the Judicial Branch, except in cases of calamity or emergency qualified by the Presidency of the Supreme Court of Justice. In any case, the amount shall be established based on the needs demanded by the normal development of the activities of the office and the financial capacity of the Judicial Branch. CHAPTER V RESPONSIBILITY FOR THE ADMINISTRATION OF PETTY CASH FUNDS

The administration of the Petty Cash Fund shall be in charge of the judicial official or employee who is duly authorized in writing, and shall serve to support the functioning of the body to which the fund has been assigned.

The judicial official responsible for the Petty Cash Fund shall be designated by the head of the judicial or administrative body to which the fund is assigned, with the approval of the Administrative Directorate, and shall be disqualified from handling Reimbursable Funds. His duties as administrator of the fund shall constitute an appendix to his normal duties.

The resources of the Petty Cash Fund, as well as the original documents subject to payments or expenses incurred, shall be kept under lock by the person responsible for its custody and administration, whose handling and security shall be his entire responsibility.

The judicial official or employee who has charge of the management, control, and custody of these funds shall not exercise functions related to the management of principal and/or auxiliary accounting records, nor functions related to the receipt or distribution of inventories, materials, and supplies.

The person responsible for the Petty Cash Fund shall provide a Bond and Sworn Declaration of Assets in accordance with the Organic Law of the Court of Accounts and its Regulations.

If the person responsible for the administration of the Petty Cash Fund, for any reason, ceases to work in the Judicial Branch, or is transferred to another agency, shall present a settlement report of the fund, including the return of cash and pending reimbursement documents, and must pay any pending shortfall or deposit to the Judicial Branch account any surplus that results from the verification of said fund. CHAPTER VI USE OF PETTY CASH FUNDS

By means of the Petty Cash Fund, expenses may only be made with cash in hand.

The amount of each disbursement shall not exceed the limit of five thousand lempiras exact (L 5,000.00). The Presidency of the Supreme Court of Justice, when issuing the annual budgetary norms of the Judicial Branch, may set new maximum disbursement amounts, based on criteria such as: cost of living, inflation, consumer price indices, et cetera.

Quotations for minor purchases with the fund shall be made in the form and quantity established by the General Provisions of the General Budget of Income and Expenses of the Republic for the Fiscal Year in progress, the State Contracting Law, its Regulations, and other applicable legal and regulatory norms, in accordance with what is prescribed in article 3 of this regulatory body.

Cash withdrawals to make purchases with the fund must be covered by a "Provisional Petty Cash Receipt", signed by the authority authorized to order the purchase and by the recipient of the cash. Upon receipt of the original expense receipts, the provisional receipt shall be returned.

The provisional receipts of the Petty Cash Fund must be settled no later than two (2) business days after their receipt.

All expenses must be supported by a "Petty Cash Payment Request" duly authorized, invoices or receipts; the foregoing, without prejudice to what is established in the Regulations on Per Diems and Other Travel Expenses for Officials and Employees of the Judicial Branch.

All expenses must be supported by receipts duly approved and authorized by the Administrative Management.

All goods acquired by means of the Petty Cash Fund must be entered into the warehouse of the locality where applicable and must be recorded in the corresponding system of entries and exits.

In localities where the Judicial Branch has supply warehouses, it must be verified in advance whether these warehouses have the goods needed, in order to consume existing stock and avoid unnecessary purchases. CHAPTER VII REIMBURSEMENT OF EXPENSES INCURRED

For the reimbursement of expenses incurred through the Petty Cash Fund, the administrator thereof shall send a remittance note to the Department of Administrative Services, attached to the Administrative Management, attaching the original documentation that supports each expense. The dates of the receipts that support the expenditures must be within the period in which reimbursement is requested.

Prior to the processing of reimbursement of expenses incurred through the Petty Cash Fund, it must be verified that the sum of the supporting documents equals the total requested and that the purchase requests or requisitions are duly authorized and approved. Such documents must comply with legality requirements, be properly coded and valued, free from alterations that could invalidate them, such as: Erasures, stains, strikethroughs, or other signs that would cast doubt on their truthfulness.

For reimbursement purposes, all expense receipts shall be stamped with "Paid", with the date noted. The payment order for reimbursement of expenses through the Petty Cash Fund shall be prepared in the name of the person responsible for its management, after review and verification of the expense receipts by the Department of Administrative Services, without prejudice to its review by the Internal Audit Unit of the Judicial Branch.

The reimbursement of expenses made through the Petty Cash Fund shall be requested when between twenty-five (25%) and thirty-five (35%) percent of the total allocated amount has been spent, having a term of ten (10) business days to submit the request once that percentage is reached. CHAPTER VIII PROHIBITIONS

The Petty Cash Fund shall not be used for:

• a)

  Granting loans and/or vouchers to judicial officers or private individuals;

• b)

  Covering advance salary payments;

• c)

  Cashing checks;

• d)

  Dividing purchases of goods and/or services whose value exceeds the limits established in the General Provisions of the General Budget of Income and Expenditures of the Republic for the respective Fiscal Year; and, e. Any other purpose other than the satisfaction of the official needs proper to the Judicial Branch, in the terms of this Regulation.

The Petty Cash Fund shall be used to meet needs proper to the Judicial Branch. Any other use of the resources shall be sanctioned in accordance with the Judicial Career Law and its Regulation, or other legal norms applicable to the specific case, without prejudice to the reimbursement of funds used for purposes unrelated to the institution.

Purchases or payments may not be made through the Petty Cash Fund for goods and services intended for use by another Regional Administration that has such a fund. CHAPTER IX PERIODIC VERIFICATIONS

The Petty Cash Funds shall be subject to periodic verifications by means of surprise audits. These activities shall be carried out by the Internal Audit Unit of the Judicial Branch.

With the proper authorization from the Administrative Directorate, audits may also be conducted by judicial officers whose functions are not related to the handling of cash or accounting records. A written record of these activities shall be made and supported by the signature of the persons who participate in the audits, without prejudice to the interventions that the internal audit body may execute at any time. CHAPTER X COMPLEMENTARY PROVISIONS

Any circumstance not provided for in this Regulation shall be resolved by the Presidency of the Supreme Court of Justice, in accordance with 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.

The Regulation for the Management of Petty Cash Funds, contained in Agreement No. 8, dated December 15, 2008 and published in the Official Gazette La Gaceta on February 9, 2009, is hereby fully repealed.

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 Item No. 9 of Minutes No. 13-2024 of the session held by the Full Bench of the Supreme Court of Justice, begun on October 30, 2024 and concluded on November 11, 2024, ratified in Minutes No. 03-2025 begun 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 ASSISTANT GENERAL SECRETARY