Decree 20-2022

This decree orders the Superior Court of Accounts to send the Public Prosecutor's Office all files received under a previously declared unconstitutional rule. It affects public oversight bodies and aims to strengthen state fund auditing by transferring these cases to the investigating institution within a maximum period of fifteen days.

Whereas, in accordance with Article 222 of the Constitution of the Republic, the Superior Court of Accounts (TSC) is the governing body of the System for Control of Public Resources, with functional and administrative autonomy from the Powers of the State, subject only to compliance with the Constitution and the laws, and it has as its function the subsequent audit of funds, assets and resources administered by the Powers of the State, decentralized and deconcentrated institutions, including state or mixed banks, the National Commission of Banks and Insurance (CNBS), municipalities and any other Special Body, public or private entity that receives or administers public resources from internal or external sources.

Whereas it is necessary to update the legal framework of the Superior Court of Accounts (TSC), in order to achieve the strengthening of its capacity to prevent and avoid the commission of irregular acts to the detriment of the State's Patrimony, avoiding reaching the damage caused, therefore as part of this normative update, the provisions that lead to the creation of a body of preventive controls are being strengthened, which must be mandatorily applied in all public institutions to detect administrative weaknesses and conduct deficiencies of officials before damage or harm is caused to the treasury.

Whereas the General Budget of Income and Expenses of the Republic, including the General Provisions thereof, are essentially temporary and in force only while the corresponding fiscal year lasts, for which reason they cannot include provisions that affect secondary legislation since its duration is indeterminate. CONSIDERING: In view of the fact that on January 30, 2019, by means of a Resolution by unanimous vote of the Constitutional Chamber of the Supreme Court of Justice (CSJ), it declared unconstitutional as a matter of form Article 238 contained in Legislative Decree No. 141-2017 dated January 18, 2018, published in the Official Gazette "La Gaceta" No. 34,546, and the Errata Certificate thereof published in the Official Gazette "La Gaceta" dated January 26, 2018, Edition No. 34,552. In compliance with what was ordered in the resolution, published in the Official Gazette "La Gaceta" No. 34,862 on February 4, 2019.

Whereas in order for the Superior Court of Accounts (TSC) to effectively fulfill its powers, it is necessary to reform its Organic Law, in order to harmonize its provisions with the Constitution of the Republic, the Inter-American Convention Against Corruption, other agreements subscribed by Honduras for this purpose, and other laws of Public Administration.

Whereas the update of the regulations of the Superior Court of Accounts (TSC) must be carried out in accordance with the vision of the new Government regarding the fight against corruption and the demands of cooperating organizations and the international community in general in this matter; returning to the Executive Power its powers related to the selection, appointment and removal of the Internal Auditor and Auxiliary Personnel of the Internal Audit Units of institutions, as a complement to subsequent audit.

Whereas, in the interest of transparency and accountability, access to the records of the Superior Court of Accounts (TSC) should not be prevented to the judicial bodies and other Bodies of the State, provided that they comply with the respective procedure.

Whereas, in accordance with Article 205, Attribution 1) of the Constitution of the Republic, it is the authority of the National Congress: To create, enact, interpret, reform and repeal laws.