Agreement 114-SEDESOL-2025
Poder Ejecutivo
- Decree: 114-SEDESOL-2025
- Published: September 2, 2025
- Issuing body: Poder Ejecutivo
- Gazette: 36,932
- Category: Administrative
Summary
This regulation establishes the procedures that the Social Development Ministry (SEDESOL) must follow to deliver and control supplies (food, school materials, hygiene kits, etc.) to vulnerable people. It defines five types of deliveries, the required documents for each type, and requires that all deliveries be properly accounted for to ensure transparency and proper use of public funds.
Considerations
Whereas, in accordance with Article 246 of the Constitution of the Republic, "The Secretaries of State are organs of the General Administration of the country and depend directly on the President of the Republic".
Whereas, according to Article 36 of the General Law of Public Administration, the attributions and duties common to the Secretaries of State include, among others, "To orient, direct, coordinate, supervise and control the activities of their respective offices [...] To formulate, with respect to matters within their competence, bills, regulations and other acts of the President of the Republic [...] To issue the regulations for the internal organization of their respective offices".
Whereas, by means of Executive Decree Number PCM-05-2022, in Article 11 thereof, the Secretary of State in the Office of Social Development is created, in order to institute the social policies of a solidary, inclusive Honduras free from violence.
Whereas, it is in the public interest that the institutions and organisms of the public sector have regulatory norms from the Public Administration, which shall establish and utilize funds assigned for social aid or donations, according to the needs of actual management, and the entities shall prepare their own internal instructions and regulations, in which the requirements and internal norms for their correct application shall be established, ensuring equity and the optimal utilization of state resources.
Articles
This regulation has as its objective to regulate the administrative procedures for the LIQUIDATION OF INPUTS delivered by the Secretariat of State in the Office of Social Development (hereinafter "SEDESOL"), in order to guarantee the correct utilization of public resources and comply with the principles of transparency and accountability, in accordance with the Law of the Superior Court of Accounts.
The Secretariat of State in the Office of Social Development, through the Ministerial Office, shall be the competent authority to authorize the delivery of inputs. Said authority may delegate, when it deems appropriate, the responsibility for the liquidation and correct administration thereof to any internal organ of the Secretariat.
It shall be the responsibility of the Secretary of State in the Office of Social Development, through the Direction of the Ministerial Office, to receive requests and assign the inputs, which shall be liquidated in accordance with what is established in this regulation.
For purposes of this regulation, the following definitions are adopted: a. Liquidation: The process by which the accounting and administrative closure of the inputs delivered is carried out, in accordance with the guidelines established in this regulation. b. Report: A document that details the distribution of inputs delivered to beneficiaries, including dates, quantities, responsible parties, and location of delivery. c. Input: A good or benefit delivered to natural persons or groups in a situation of vulnerability, within the framework of programs, projects, or activities executed by SEDESOL. The nature of the input will depend on the type of intervention or need being addressed. d. Types of inputs: o Food in rations: Presentations such as sacks, baskets, bags, or boxes with unprepared food products. o Prepared foods: Meals ready for consumption, individually packaged (perishable products). o Educational: School kits, computers, kits for scholarship recipients or students. o Hygiene kits: Products for personal hygiene or home cleaning. o Various inputs: Household goods, work tools, toys, water filters, among others. e. Beneficiary: A natural person or group of persons who receive inputs as a result of assistance activities promoted by SEDESOL. f. Persons or groups in a situation of vulnerability: Those persons who, due to their social, economic, political, environmental, or other conditions, face greater risks of exclusion, harm, or difficulties in accessing resources and fundamental rights.
The provision of inputs shall be carried out through the submission of a request, which may be addressed by the Secretariat of Social Development (SEDESOL) with prior authorization from the Ministerial Office. Requests may originate from the following actors: 1. Patronatos (Community Boards) 2. Presidential House 3. Rural Banks 4. Non-profit organizations 5. Public institutions (inter-institutional requests) 6. Departmental Governorships 7. Municipal Mayors' Offices 8. Internal Units or Directions of SEDESOL 9. Educational Centers 10. Others, with prior express authorization from the Ministerial Office These requests shall be directed to the Highest Authority of SEDESOL, for its respective AUTHORIZATION, validating that the beneficiaries meet the established requirements for attending populations in vulnerable conditions, income levels, among others, providing clear context of the situation, as well as background of the requirement.
Once the request is authorized, the process of delivering the inputs shall proceed, which must be duly supported by a delivery report. This must specify the type and quantity of inputs distributed, in order to maintain adequate control of deliveries and inventory in institutional warehouses. The reports must be prepared in accordance with the formats established by SEDESOL.
In order to establish differentiated criteria for the processes of control, documentation, and liquidation of inputs, the Secretariat of State in the Office of Social Development (SEDESOL) shall classify deliveries into the following categories: 1. Minor deliveries: Events in which the number of beneficiaries does not exceed two hundred (200) participants. 2. Mass deliveries: Events whose number of beneficiaries exceeds two hundred (200) and whose execution is directed by SEDESOL. 3. Emergency deliveries: Distributions directed at persons or communities affected by situations of national emergency. These deliveries must be supported by an Executive Decree from the PCM, duly published in the Official Gazette La Gaceta. 4. Inter-institutional deliveries: Delivery activities carried out in coordination with other public institutions, supported by an Executive Decree from the PCM. These shall be executed when it is identified that the capacity for response in the territory exceeds the operational capacity of SEDESOL or at the express request of governorships, mayors' offices, or other institutions. 5. Deliveries by Presidential House request: Distributions of inputs managed by SEDESOL in response to official requests issued by the Presidential House, generally within the framework of mass events. Each type of delivery entails specific requirements for its proper liquidation, which are detailed in the following article.
All delivery of inputs shall be subject to liquidation, in accordance with the guidelines established by the Secretariat of Social Development (SEDESOL). The supporting documentation must be presented to the Administrative Management, as the instance responsible for the execution of institutional finances. The documents required for liquidation vary depending on the type of delivery, in accordance with the following classification: 1. Minor deliveries Documentation supporting the operation:
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Request for inputs, authorized by the Ministerial Office.
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Delivery reports.
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Lists of beneficiaries or liquidation report, as applicable. 2. Mass deliveries Documentation supporting the operation:
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Request for inputs, authorized by the Ministerial Office.
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Delivery reports.
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Event liquidation report, including background and development of the activity determining the impact on the beneficiary population, photographic evidence, and the signature of the person responsible for liquidation. 3. Emergency deliveries Documentation supporting the operation:
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Request authorized by the Ministerial Office.
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Delivery reports.
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List of beneficiaries, if any exist, must be attached to the liquidation. However, these may be omitted when, due to logistical reasons directly associated with the emergency, it was not possible to obtain the signature of all beneficiaries during the delivery process.
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Liquidation report, including: o Background, development, and impact, photographic evidence, and signature of the person responsible for liquidation.
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Copy of the Executive Decree from the PCM declaring the emergency, duly published in the Official Gazette La Gaceta.
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Inventory custody reports in warehouse, if there were remainders. 4. Inter-institutional deliveries Minimum documentation required:
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Request authorized by the Ministerial Office.
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Delivery reports.
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Lists of beneficiaries, if any exist, must be attached to the liquidation. However, these may be omitted when, due to logistical reasons directly associated with the emergency, it was not possible to obtain the signature of all beneficiaries during the delivery process.
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Event liquidation report, with the same requirements established for emergency deliveries.
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Copy of the Executive Decree from the PCM supporting the action.
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Technical report by which the impossibility of executing the delivery through own means is justified, detailing operational limitations such as lack of personnel, logistical resources, vehicle fleet, or other conditions that prevent direct delivery. 5. Deliveries by Presidential House request Documentation supporting the operation:
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Official letter, request, or instruction issued by the Presidential House, in which the requirement to be addressed is detailed.
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Delivery reports.
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Event liquidation report, including: o Background, development, and impact. o Photographic evidence. o Signature of the person responsible for liquidation.
All documentation related to liquidation processes must be submitted to the Administrative Management by means of a routing sheet from the Ministerial Office or from the delegated organ. The Administrative Management must support each operation with documentation corresponding to the purchase process.
The Internal Audit Unit of SEDESOL may, at any time, conduct inspections of the documentation and procedures performed in the liquidation of INPUTS DELIVERED, in order to verify and guarantee their correct administration.
The Administrative Management is empowered to request, at any time, information corresponding to the liquidation of Inputs; being obliged to issue a report at the close of the corresponding fiscal year.
In the month of December of each year and as the month of accounting closure, the liquidation of INPUTS DELIVERED shall be carried out in accordance with this regulation; however, if there are inputs pending delivery, these shall be liquidated in their entirety upon completion of the process.
The liquidation processes of INPUT DELIVERY received by the Administrative Management shall be sent to the Pre-Intervention Unit for their respective validation and application of the Articles contained in this regulation, as well as the accounting principles to reconcile the figures of the deliveries made as applicable. This unit shall be responsible for requesting the respective corrections to errors found at the time of applying the corresponding control and validation mechanisms.
Ministerial Agreement No. 044-A-SEDESOL-2022, relating to the process of delivery of inputs, is hereby rendered null and void, effective upon the entry into force of this regulation.
This regulation may be reviewed and modified in accordance with observations, recommendations, or findings issued by the Internal Audit Unit of the Secretariat, within the framework of continuous improvement of institutional processes.
COMPLIANCE. All provisions contained in this REGULATION FOR THE LIQUIDATION OF SUPPLY DELIVERY are mandatory for employees of SEDESOL. Willful or negligent omission of any of the provisions contemplated herein shall give rise to the corresponding disciplinary action, without prejudice to the civil, administrative, and/or criminal liability that may apply. SECOND. - This Agreement containing the REGULATION FOR THE LIQUIDATION OF SUPPLIES shall enter into force as of its signature. Done in the city of Tegucigalpa, Municipality of the Central District, on the thirtieth (30) day of the month of July of the year two thousand twenty-five (2025). BE COMMUNICATED AND PUBLISHED. MIRTHA CLAUDINA GUTIERREZ REYES Secretary of State in the Office of Social Development, Executive Delegation Agreement No. 97-2025 dated July 9, 2025 RUSSLAN YUPANKY ESPINAL SANCHEZ General Secretary
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