Decree 60-2021

The Executive Power is authorized through the State Ministry of Finance (SEFIN) to carry out a budget transfer by expansion to the budget allocated to the National Electoral Council (CNE) for the "Special Budget for the General Elections 2021" in the amount of up to ONE BILLION LEMPIRAS (L.1,000,000,000.00) for the Fiscal Year 2021. The National Electoral Council (CNE) must submit the budget request authorized in this Decree to the State Ministry of Finance (SEFIN), detailing in said request the object of the expenditure and respective amount, as well as the monthly programming of budget and financial execution. For the foregoing, the State Ministry of Finance (SEFIN) is authorized to proceed with all necessary budget and financial operations in order to prioritize and make the budget allocation to the National Electoral Council (CNE) to expand the "Special Budget for the General Elections 2021", including the reorientation of the Budget allocated to institutions of the Non-Financial Public Sector, including transfers from the Public and Private Sectors that appear in the General Budget of the Republic, as well as capital expenditures that may finance current expenditure in order to meet this requirement of national interest. With respect to allocations of the Legislative Power, Judicial Power, as well as Constitutional Bodies without assignment to the Executive Power, the State Ministry of Finance (SEFIN) shall submit to the National Congress through a Law Project budget modifications for this purpose. In observance of the principles of accountability and transparency, the National Electoral Council (CNE) is ordered to identify and register the expenditure allocations contained in the structures of the "Special Budget for the General Elections 2021" in the Integrated Financial Administration System (SIAFI), expenditure forms (F01) with the final beneficiary of payment from the service provider and/or supplier of the good or service received, following the official expenditure procedures called: moments of Pre-commitment, Commitment, and Accrual. The National Electoral Council (CNE) must communicate to the State Ministry of Finance (SEFIN) monthly during Fiscal Year 2021 regarding the issuance of payment orders for the "Special Budget for the General Elections 2021" in order to process disbursements in accordance with the financial programming. The State Ministry of Finance (SEFIN) must take the corresponding actions with the purpose of complying with this regulation. The National Electoral Council (CNE) is expressly authorized to enter into special temporary contracts for the provision of personal services for the time necessary to carry out all activities arising from the General Elections Process. The National Electoral Council (CNE) must submit to the state auditing bodies the reports corresponding under Law and must make a liquidation of all resources executed thirty (30) days after the electoral process is concluded. Without prejudice to the reports that must be submitted under Law to the Superior Court of Accounts (TSC) and to the Institute for Access to Public Information (IAIP), and the audit actions that they may undertake ex officio.

This Decree shall enter into force from the day of its publication in the Official Gazette "La Gaceta". Given in the city of Tegucigalpa, municipality of the Central District, in the Session held by the National Congress in Virtual form, on the Fifth day of the month of August of the year two thousand twenty-one. MARIO ALONSO PÉREZ LÓPEZ PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY Therefore: Let it be published.