Supreme Court of Justice Agreement 01-2025

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 prescribes 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 reintegrable 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 servants. This availability of reintegrable funds is instrumental in addressing logistical and operational requirements, which, without affecting judicial autonomy, contribute to efficiency in the exercise of the administration of justice and strengthen the fulfillment of their 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, 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 timely and effectively address the operational, logistical, and administrative requirements of the judicial and administrative offices within their territorial scope; therefore it is essential to regulate the use, administration, control, and accountability of reintegrable funds, without prejudice to the fact that, in accordance with institutional needs, new administrations or departments that also require the allocation of these resources could be created in the future. FIFTH. For the better exercise of the judicial function, in addition to good human talent management, effective administration of the financial and material resources available to this Power of the State is also necessary, through the issuance and implementation of economic policies that allow their optimization, timely strategic and operational planning, correct budget 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, which guarantee the proper functioning of the institution, among other actions. SIXTH. Aware of the foregoing, the current Plenary of the Supreme Court of Justice approved the Institutional Strategic Plan 2023-2027, within which is Strategic Axis No. 1, "Strengthened Organizational Structure," aimed at consolidating an institution oriented to 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 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 the management of reintegrable funds, as the current ones date from more than fifteen years ago. EIGHTH. The Constitution of the Republic grants to the Supreme Court of Justice, as the highest body of the Judicial Branch, in article 313 numeral 8), the authority, among others, to issue its Internal Regulation and other provisions that are necessary for the fulfillment of its functions and to materialize the rights and duties of individuals. THEREFORE In light of the foregoing, the Plenary of the Supreme Court of Justice, in the exercise of the powers conferred upon it by the Constitution and the Law, BY UNANIMOUS VOTE, AGREE STo approve the following: REGULATION FOR THE MANAGEMENT OF REINTEGRABLE FUNDS OF THE JUDICIAL BRANCH CHAPTER I PURPOSE OF THE REGULATION

The Reintegrable Fund is a fund constituted through a fixed amount to be used in cases of emergency, or those indicated in this Regulation, within a program or project, or for a specific purpose.

This Regulation has the purpose of regulating the authorization, allocation, management, reimbursement, and liquidation of Reintegrable Funds necessary for the efficient judicial and administrative functioning of the Judicial Branch. CHAPTER II COMPLIANCE WITH APPLICABLE NORMS AND PROVISIONS

The provisions of this Regulation shall be interpreted and applied with strict compliance with the following regulations:

• a)

  Constitution of the Republic;

• b)

  Organic Budget Law;

• 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)

  Budget Execution Regulation of the Judicial Branch;

• h)

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

• i)

  Regulation of Invoicing System, Other Tax Documents and Tax Registry of Printing Facilities;

• j)

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

Reintegrable Funds created with external resources shall be governed by the provisions contained in the loan contracts and/or bilateral agreements signed with cooperating agencies and in their absence by the rules of this Regulation. CHAPTER III DEFINITIONS

For the purposes of this Regulation, the following terms shall have the meaning expressed below: a. ANNUAL BUDGET NORMS OF THE JUDICIAL BRANCH: Agreement approving the General Budget of the Judicial Branch for a given Fiscal Year and its provisions. b. PAYMENT ORDER: It is an accounting document issued as a means of approval to make a payment. c. REIMBURSEMENT: Reintegration of economic amounts that have previously been used from the Reintegrable Fund. d. NON-PERSONAL SERVICES: All those expenses necessary for the normal functioning of the institution such as those established in Groups 2 and 3: public services, rentals, maintenance, et cetera. (Refer to the budget accounts catalog). CHAPTER IV CREATION, EXPANSION, AND REDUCTION OF REINTEGRABLE FUNDS

Reintegrable Funds shall be constituted through amounts no less than one hundred thousand lempiras (L 100,000.00) and no more than six hundred thousand lempiras (L 600,000.00), in the Central District, San Pedro Sula, La Ceiba, and Santa Rosa de Copán, as well as any other Regional Administration that the Administrative Directorate deems necessary, following analysis and justification. The Presidency of the Supreme Court of Justice, when issuing the annual budget norms of the Judicial Branch, may set new minimum and maximum amounts for the constitution of the funds, based on criteria such as: cost of living, inflation, consumer price indices, et cetera. The opening of the Reintegrable Fund account shall be made at the offices of the Central Bank of Honduras except in cities where such banking offices do not exist, in which case the check shall be extended through the banking institution authorized by the Presidency of the Supreme Court of Justice, in the name of the person in charge of the fund.

The creation of Reintegrable Funds, as well as their expansion and reduction, shall be authorized in writing by the Presidency of the Supreme Court of Justice, following a request from the interested organ, with a favorable opinion from the Administrative Directorate.

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

Without prejudice to the provisions of article 7 of this Regulation, 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 necessary.

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

For the creation, expansion, and reduction of Reintegrable Funds, amounts may not be set below or above those established annually in this Regulation or the budget 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 set based on the needs demanded by the normal development of the activities of the department and the financial capacity of the Judicial Branch. CHAPTER V RESPONSIBILITY FOR THE ADMINISTRATION OF REINTEGRABLE FUNDS

The Reintegrable Fund shall serve to support the functioning of the organ to which it has been assigned.

The management, administration, and custody of the Reintegrable Fund shall be in charge of the official or employee who is properly authorized in writing. His duties as manager of the fund must be clearly defined in writing, as an appendix to his normal labor obligations.

The person responsible for the Reintegrable Fund shall be designated by the department to which the fund is assigned, with the approval of the Administrative Directorate and shall be prohibited from managing Small Cash Funds.

Officials and employees who are designated as responsible for the management, administration, and custody of Reintegrable Funds, prior to the receipt of resources, shall provide a bond and present a sworn statement of income, assets, and liabilities, regardless of the salary they earn, in the terms established in the Organic Law of the Superior Court of Accounts and its General Regulations.

The resources of the Reintegrable Fund, as well as the original vouchers supporting the expenses incurred, shall be kept under lock by the person responsible for its administration and custody, whose management and security shall be his or her entire responsibility.

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

If the person responsible for the management and control of the Reintegrable Fund, for any reason, ceases to work in the Judicial Branch, or if a transfer to another office is made, he or she shall present a liquidation report of the funds, including the return of cash and documents pending reimbursement and must pay any outstanding shortage or deposit any surplus that results from the verification of said fund to the Judicial Branch account. Likewise, notice shall be given to the corresponding bank and the cancellation or change of authorized signature shall be proceeded with. CHAPTER VI USE OF REINTEGRABLE FUNDS

Reintegrable Funds shall be managed through a checking account, opened at the Central Bank of Honduras or, failing that, at another bank authorized by the Presidency of the Supreme Court of Justice. Said bank account shall be opened in the name of the Judicial Branch, followed by the specific name of the body to which the fund has been assigned.

The signatories of the bank account shall be authorized by means of an official letter signed by the Presidency of the Supreme Court of Justice. In the same manner, the respective bank shall be requested to register the authorized signatures for the issuance of checks.

Expenses incurred affecting the Reintegrable Fund shall be oriented toward the achievement of the objectives contained in the Annual Operating Plan (POA).

All expenses shall be supported by vouchers duly approved and authorized by the Administrative Department.

The Reintegrable Fund shall be used to make payments for duly justified urgent matters, which do not exceed the maximum value established for each disbursement and which are classified within:

• 1)

  Non-Personal Services;

• 2)

  Materials and Supplies.

The amount of each disbursement shall not exceed the limit of ten thousand lempiras (L 10,000.00). The Presidency of the Supreme Court of Justice, when issuing the annual budgetary regulations of the Judicial Branch, may establish new maximum values of disbursement, based on criteria such as: cost of living, inflation, consumer price indices, et cetera.

Expenses for national airfare, national travel allowances, and other travel expenses shall be paid regularly with the Reintegrable Fund and shall constitute the only case in which the established maximum limit of disbursement may be exceeded, provided that the duration of the work trip does not exceed seven (7) calendar days.

Quotations for minor purchases with the fund shall be made in the manner and quantity established by the General Provisions of the General Budget of Income and Expenses of the Republic for the current Fiscal Year, the State Procurement Law, its Regulations, and other applicable legal and regulatory provisions, in accordance with what is provided in Article 3 of this regulatory body.

When an executing unit manages at the same time both a Reintegrable Fund and a Petty Cash Fund, it shall use the Reintegrable Fund for expenses exceeding the maximum value established for each disbursement of the Petty Cash Fund.

For payments with the Reintegrable Fund, the check voucher modality shall be used, which shall contain the following:

• 1)

  Voucher number;

• 2)

  Check number;

• 3)

  Issue date;

• 4)

  Amount to be paid expressed in words and numbers;

• 5)

  Name in favor of whom the check is issued;

• 6)

  Details of the purchase and its justification;

• 7)

  Section for the signature of the check receiver, in his or her capacity as provider of the good or service; and, 8. Section for the signature of the fund manager (Check authorization signature).

For the delivery of the respective check, the receiver shall previously be requested to present his or her national identification document.

In localities where the Judicial Branch has supply warehouses, verification shall be made to determine whether the goods needed exist therein, in order to consume existing stock and avoid unnecessary purchases.

Every good acquired through this fund shall be entered into the warehouse of the locality where it applies and shall be controlled in the corresponding system of entries and exits. CHAPTER VII REIMBURSEMENT OF EXPENSES INCURRED

The reimbursement of expenses incurred through the Reintegrable Fund shall be requested when between twenty (20%) and thirty (30%) percent of the total assigned amount has been utilized; a maximum period of fifteen (15) business days shall be granted to submit the request once that percentage has been reached.

For the reimbursement of expenses incurred through the Reintegrable Fund, the administrator thereof shall send a transmittal note to the Department of Administrative Services, attaching the original documentation supporting each expense (invoices, receipts, quotes, et cetera). The dates of the vouchers supporting the expenditures must fall within the period for which reimbursement is requested.

Prior to processing the reimbursement of expenses incurred through the Reintegrable Fund, verification shall be made that the sum of the amounts established in the supporting documents equals the total requested and that the purchase orders or requisitions are duly authorized and approved. Said documents shall comply with legality requirements, be properly coded and authorized, free from alterations that could invalidate them, such as: Erasures, stains, strikethroughs, or other indications that would cast doubt on their veracity.

For purposes of reimbursement, all expense vouchers shall be stamped with "Paid", with the date expressed thereon, and these shall be attached to the payment order.

The payment order for concepts of expense reimbursement through the Reintegrable Fund shall be prepared in the name of the office to which the person responsible for its management is assigned.

The issuance of the payment order shall be done following review and verification of expense vouchers by the Department of Administrative Services, without prejudice to its review by the agency responsible for auditing the Judicial Branch.

Every expense shall be supported by the following documents:

• 1)

  Request for payment through the Reintegrable Fund, duly authorized;

• 2)

  Minimum number of quotes for the good acquired or service contracted according to the amounts required for minor purchases established in the General Provisions of the Budget of Income and Expenses of the Republic in effect;

• 3)

  Original fiscal documents (invoices, receipts, payment installment certificates, tax compliance certificate, among others as required by law), issued and validated within the framework of the provisions issued by the Tax Administration Service (SAR);

• 4)

  Certificate of satisfactory receipt of the good or service;

• 5)

  If applicable, the supporting documentation established by the Regulations on Travel Allowances and Other Travel Expenses for Officials and Employees of the Judicial Branch; and, 6. Others that the Administrative Office may require to support the expense. CHAPTER VIII PROHIBITIONS

The Reintegrable Fund shall be used to meet needs of the Judicial Branch itself. Any other use of the resources shall be sanctioned in accordance with the Law of the Judicial Career and its Regulations, or other applicable legal provisions in the specific case, without prejudice to the restitution of the funds used for purposes outside the institution.

The Reintegrable Fund shall not be used for:

• 1)

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

• 2)

  Meeting salary advances;

• 3)

  Dividing all those purchases of goods and/or services that exceed the limits established in the General Provisions of the General Budget of Income and Expenses of the Republic for the respective Fiscal Year; and, 4. No other purpose different from satisfying the official needs of the Judicial Branch itself, in the terms of this Regulation.

Under no circumstances shall checks to bearer be issued. CHAPTER IX PERIODIC VERIFICATIONS

Reintegrable Funds shall be subject to periodic verifications through surprise cash counts. These activities shall be carried out by the Internal Audit Unit of the Judicial Branch.

With proper authorization from the Administrative Office, cash counts may also be conducted by judicial officials whose functions are not related to the handling of cash or accounting records. Written records shall be made of these activities and supported by the signatures of the persons participating in the cash counts, without prejudice to any interventions that the internal audit agency may perform 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, taking into account the principles of legality, urgency, reasonableness, and viability.

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

The Regulation for the Management of Reintegrable Funds of the Judicial Branch, contained in Agreement No. 9, dated December 15, 2008 and published in the Official Journal La Gaceta on February 9, 2009, is hereby repealed in its entirety.

This Regulation shall enter into force as of the day following its publication in the Official Journal La Gaceta, and shall be reviewed periodically to ensure its effectiveness and to make adjustments according to the needs of the population and legislative changes. This Agreement is issued in compliance with the provisions of Item No. 5 of Minutes No. 03-2025 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