Decree 22-2021
Congreso Nacional
- Decree: 22-2021
- Published: May 4, 2021
- Issuing body: Congreso Nacional
- Gazette: 35,589
- Category: Administrative
Summary
This decree appoints María Lastenia Aguilar Nolasco as Auditor of the Superior Court of Accounts (TSC) for five years. The National Congress makes this election following the constitutional process, where the TSC proposes three candidates and Congress selects the winner. The Auditor will oversee the use of public funds in state institutions.
Considerations
Whereas Article 26 of the Organic Law of the Superior Court of Accounts (TSC), contained in Decree No. 10-2002-E of December 5, 2002, defines it as "the governing entity of the control system, with the constitutional function of a posteriori supervision 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 or Public or Private entity that receives or administers public resources from internal or external sources".
Whereas in accordance with Article 205, Attribution 11) of the Constitution of the Republic, developed in Article 26 of Decree No. 10-2002-E of December 5, 2002, containing the Organic Law of the Superior Court of Accounts, the election of the Internal Auditor of the Superior Court of Accounts (TSC) is the competence of the National Congress, based on a slate of three candidates proposed by the aforementioned audit entity, who shall hold office for a period of five (5) years, and may be reelected for an equal period.
Whereas by means of Official Letter No. Presidency No. 2974-TSC-2019, the Superior Court of Accounts (TSC) submitted to the National Congress the list containing a slate of candidates to occupy the position of Internal Auditor of such audit entity, in accordance with Article 26 of Decree No. 10-2002-E of December 5, 2002, containing the Law of the Superior Court of Accounts (TSC).
Whereas in accordance with Article 205, Attribution 1), of the Constitution of the Republic, it is the responsibility of the National Congress to have the authority to: Create, enact, interpret, reform and repeal laws.
Articles
Citizen MARÍA LASTENIA AGUILAR NOLASCO is elected to the position of AUDITOR OF THE SUPERIOR COURT OF ACCOUNTS (TSC).
The elected citizen referenced in the preceding Article shall serve in her position for a term of five (5) years from the date of publication of this Decree, after having taken the corresponding Oath of Law.
This Decree shall enter into force as of the date 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 manner, on the twenty-ninth day of the month of April of two thousand twenty-one. MARIO ALONSO PÉREZ LÓPEZ PRESIDENT JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY ROSSEL RENÁN INESTROZA MARTÍNEZ SECRETARY Therefore: Let it be published
Related laws
- Decreto Legislativo No. 22-2021 — Elección de Auditora del Tribunal Superior de Cuentas (Decree 22-2021, 2021)
- Agreement-JD-001-16-11-2023 — This regulation establishes the requirements and procedures for audit firms and independent auditors to register with CONSUCOOP and audit small cooperatives (under US$1 million). It defines incompatibilities, sanctions for non-compliance, and requires cooperatives to hire registered auditors, publish their audited financial statements, and rotate auditors every three years. (Decree JD-001-16-11-2023, 2023)
- Contrato — Convenio de Cooperación Técnico Financiero para la Delegación y Administración de los Servicios de Cuarentena Agropecuaria y Diagnóstico Fitosanitario entre la Secretaría de Agricultura y Ganadería, SENASA y OIRSA
- Executive Decree PCM-059-2018 by which measures are established for the strengthening and improvement of health services — This decree authorizes the Ministry of Health to delegate the management of Puerto Cortés Hospital to the Foundation Hands Transforming the Port (FUMATREP), a non-profit organization. The foundation will be responsible for administering hospital services, infrastructure, and contracted staff, while the State retains ownership of assets and facilities and supervises compliance with health quality and coverage goals. (Decree 266-2013, 2018)
- Financial System Law (Reformed by the Central Bank of Honduras) 2010 — This law regulates how banks, savings associations, and other financial institutions operate in Honduras. It establishes who can create these institutions, how much capital they must have, who can lead them, what operations they can perform, and how the National Banking Commission supervises them to protect people's deposits and savings. (Decree 129-2004, 2010)