Agreement 144-2020

OBJECT OF THE REGULATION. This Regulation is of public order and social interest, and its object is to establish the procedures for the control, monitoring, and liquidation of financial resources intended for the attention of the COVID-19 pandemic, carried out through extraordinary transfers that the Secretariat of State in the Offices of Governance, Justice and Decentralization made to the Municipalities of San Pedro Sula, Choloma, Pimienta, Potrerillos, Villa Nueva and La Lima belonging to the Department of Cortés, La Ceiba of the Department of Atlántida and Choluteca.

PREEMINENCE. The regulation has preeminence over any other general or special regulation that deals with the same matter, guaranteeing through it the transparency of the use of resources, the rendering of accounts, and the satisfaction of the needs of the population to whom said resources will be destined.

PRINCIPLES OF APPLICATION: The general principles of application are:

• 1)

  Principle of legality;

• 2)

  Principle of due process;

• 3)

  Principle of good faith;

• 4)

  Principle of celerity;

• 5)

  Principle of transparency;

• 6)

  Principle of efficiency and effectiveness;

• 7)

  Principle of rendering of accounts; and, 8. Principle of good governance.

TERMS, ABBREVIATIONS AND DEFINITIONS: For purposes of the application of this Regulation, the following terms are understood as: 1. MUNICIPAL MAYOR: Is the legal representative and the highest executive authority within the municipal term, competent to execute contracts. 2. MUNICIPAL CORPORATION: Is the deliberative body of the Municipality, elected by the people and the highest authority within the municipal term. 3. FORMAT: Set of technical characteristics and presentation of a document. 4. GUIDELINES: Set of measures, rules and objectives that must be respected within an Institution. 5. LIQUIDATION: Process that consists of the timely presentation of physical and financial reports with pertinent original documentation as support. 6. LIQUIDATE: Is the final phase by which an operation on values is concluded, through the delivery of the work by the executor and of the funds by the contractor. 7. MUNICIPALITY: Is a population or association of persons residing in a Municipal term, governed by a Municipality that exercises and extends its authority in its territory and is the basic territorial structure of the State and the immediate means of citizen participation in public affairs. 8. MUNICIPALITY (as governing body): Is the body of government and administration of the municipality, endowed with legal personality of public law and whose purpose is to achieve the wellbeing of the inhabitants, promote their integral development and the preservation of the environment, with the powers granted by the Constitution of the Republic and other laws. 9. TECHNICAL STANDARDS: Is a document approved by a recognized organism that establishes technical specifications that must be met in certain products, processes or services. 10. SGJD: Secretariat of Governance, Justice and Decentralization. 11. TSC: Superior Court of Accounts. 12. SIAFI: Integrated System of Financial Administration. 13. UAI: Internal Audit Unit. 14. UCSEL: Unit of Control, Monitoring and Liquidation.

UCSEL: The Unit of Control, Monitoring and Liquidation (UCSEL), in addition to the functions it carries out, shall be responsible for the control, monitoring and liquidation of the funds transferred to the Municipalities for the attention of the humanitarian and health emergency declared by COVID-19, subject of this Regulation.

DESTINATION OF TRANSFERRED FUNDS: The transfer of the funds subject of this Regulation shall be destined solely and exclusively for the implementation of containment measures, enabling of spaces, protective equipment, feeding of isolated persons, among others, in order to prevent the spread of COVID-19 in the beneficiary Municipalities.

CONTROL AND MONITORING: The UCSEL shall request from the Municipalities benefited by the extraordinary transfer, information on execution progress, through the various technologies of information and communication.

AUDIT OF RESOURCES: The execution of the transferred funds shall be the exclusive responsibility of the Municipalities and shall be subject to any type of review by the TSC as the governing body of the System of Control of Public Resources, or any authorized Auditing Organism.

FINANCIAL LIQUIDATION REPORT: The liquidation report presented by the Municipality must be prepared in accordance with technical standards, formats, guidelines and other instruments approved by the Secretariat of State in the Offices of Governance, Justice and Decentralization, which must contain at minimum the following information: 1. Receipt against the General Treasury of the Republic for the amount to be liquidated, signed and sealed by the Municipal Mayor. 2. Executive Report minimum five pages signed and sealed by the Municipal Authorities. 3. Publication of the liquidation in the Transparency Portal signed and sealed by the Municipal Mayor (The Transparency Officer of the Institute of Access to Public Information shall issue a publication certificate which must be attached to the liquidation.) 4. Purchase order issued in favor of the supplier detailing specifically the product or products that are required. 5. Detail the purchasing process carried out within the framework of the legal regulations for purchases and contracting of the State and its Regulation and other current laws; in addition attach a request for purchase of supplies and services duly approved, quotations according to the amount of the purchase and the act of award of the purchase. 6. CAI Invoices (Code of Authorization for printing that AFIP grants to a print shop and to a taxpayer to be able to print books of invoices). Taking the guidelines of the communication issued by the Service of Administration of Taxes (SAR). 7. Act of Receipt of the purchase signed and sealed by the responsible party. 8. Act of Delivery by the competent authority. 9. Photographs of the Deliveries. 10. Certification of Minute of Act of the Municipal Corporation where the emergency is declared. 11. In the event that liquidations are not presented, the Municipality must reimburse the transferred money.

The Municipality shall be subject to social oversight; to the administrative and financial processes established in the Law of Transparency and Access to Public Information and its Regulation, to the General Law of Public Administration, Law of Contracting of the State and its Regulation, Organic Law and Regulation of the TSC, General Provisions of the Budget of Income and Expenses of the Republic in force and its reforms; and reviews required by the Internal Audit of the SGJD and the UCSEL.

The Municipality is responsible for the execution and liquidation of the transferred funds.

The SGJD through the UCSEL shall issue the technical standards, formats, guidelines and other instruments necessary for the control, monitoring and transparent, timely and effective liquidation of the financial resources transferred to the Municipalities.