Law on Campaign Finance, Transparency and Oversight of Political Parties and Candidates

OBJECT OF THE LAW. This Law is of public order, of general and mandatory observance; it has the purpose of establishing the norms relating to the System of Financing, Transparency and Fiscal Control of the Income and Expenses of the Resources of Political Parties, Internal Movements of Political Parties, their Candidates and Candidacies, Alliances between Political Parties and Independent Candidacies.

GOVERNING PRINCIPLES OF FINANCING, TRANSPARENCY AND FISCAL CONTROL. In the application of the norms in the matter of this Law, the principles of legality, impartiality, accounting objectivity, transparency, maximum publicity, accountability, equity, in all sectors of the electoral function must be observed.

• 1)

  EQUITY: That the obligated subjects be recognized in equality of rights and, in the case of financial resources, their access in proportion to their electoral results.

• 2)

  IMPARTIALITY: The objective action, free of prejudices and subjective considerations, of the responsible authorities in the exercise of their attributions.

• 3)

  LEGALITY: Formal guarantee so that all electoral laws, acts and resolutions are invariably subject to what is provided in the Constitution of the Republic, the Electoral Law and Political Organizations, this Law and, where applicable, the applicable legal provisions, both to protect the political-electoral rights of Honduran citizens and to effect the review of the constitutionality or, where applicable, legality of the acts and final resolutions of electoral authorities.

• 4)

  MAXIMUM PUBLICITY: The obligation of obligated subjects to make available to society all relevant information regarding their structure, attributions, strategies, evaluations and decisions.

• 5)

  ACCOUNTING OBJECTIVITY: That the financial statements of obligated subjects must provide reliable information about their operating results and financial situation.

• 6)

  PARITY: Equal access by men and women in access to positions of political representation.

• 7)

  ACCOUNTABILITY: The obligation of obligated subjects to report to society on the use of public resources.

• 8)

  TRANSPARENCY: The set of provisions and measures that guarantee the publicity of information relating to the acts of obligated subjects and access to such information.

COMPETENT AUTHORITIES. Compliance with the norms contained in this Law corresponds to the Supreme Electoral Tribunal (TSE), through the Unit of Financing, Transparency and Fiscal Control. Without prejudice to the fact that in matters of Transparency the Institute of Access to Public Information (IAIP) also participates. For the fulfillment of the functions of the Unit of Financing, Transparency and Fiscal Control, the following are obligated to cooperate with the Unit:

• 1)

  The Superior Court of Accounts (TSC);

• 2)

  The Public Ministry;

• 3)

  The National Commission of Banks and Insurance (CNBS);

• 4)

  The Secretary of State in the Office of Finance;

• 5)

  The Tax and Customs Administration; and,

• 6)

  The Inter-institutional Commission for the Prevention of Money Laundering and Financing of Terrorism. All of which, as a whole, integrate the Financial Intelligence System for combating the financing of obligated subjects through illicit money of illicit or non-illicit origin.

OBLIGATED SUBJECTS. In the application of this Law, the following are obligated subjects:

• 1)

  Political Parties, their Candidates and Candidacies;

• 2)

  Internal Movements of Political Parties; and,

• 3)

  Alliances between Political Parties and Independent Candidacies. Likewise, donors and fiduciary and banking institutions have responsibility under the terms that this Law may establish.

GLOSSARY. For the purposes of this Law, the following is understood by:

• 1)

  CONTRIBUTION: It is the monetary contribution in cash, check or interbank deposit intended for the purposes described in the preceding numeral.

• 2)

  CONTRIBUTION IN KIND: It is the non-monetary contribution received by the obligated subject, intended to support political activity, such as the delivery of goods, supplies, propaganda, contract by third parties, among others.

• 3)

  DOCUMENTARY AUDITS: These are the proceedings ordered by the Unit of Financing, Transparency and Fiscal Control for the review of the reports presented by Political Parties and other obligated subjects that receive in-kind or monetary contributions, in order to determine the management of financial resources and their accounting situation.

• 4)

  ON-SITE AUDITS: It is the on-site supervision of public events of candidates from Political Parties, candidates from internal movements and independent candidacies ordered by the Unit of Financing, Transparency and Fiscal Control, which has the purpose of corroborating compliance with obligations and veracity of the reports presented to the Unit itself.

• 5)

  TECHNICAL, OPERATIVE, FUNCTIONAL, MANAGEMENT AND BUDGETARY AUTONOMY. It is the Faculty of the Unit, integrated in the Supreme Electoral Tribunal (TSE), to act on its own regarding its technical, operative, administrative, procedural, budgetary and sanctioning competencies in accordance with this Law and its regulations.

• 6)

  ELECTORAL CAMPAIGN. It is the set of activities carried out by the actors of the electoral process with the purpose of making known their ideological principles and government programs, as well as promoting the candidates they have nominated for elective positions in order to capture the vote of electors.

• 7)

  CONFIRMATIONS WITH THIRD PARTIES. It is the attribution of the Unit of Financing, Transparency and Fiscal Control to request information from natural or legal persons, public and/or private, relating to operations entered into between Political Parties and/or candidates.

• 8)

  POLITICAL DEBT. It is the contribution granted by the State to Political Parties for the financing of the Electoral Process, in accordance with the number of valid votes obtained by each Political Party that participated in the general elections.

• 9)

  DONOR: Natural or legal person who makes contributions in cash, check or deposit and also in kind to political parties, to movements, to independent candidacies and to Alliances so that it would be an obligated subject in consonance.

• 10)

  FINANCING FOR SPECIFIC POLITICAL ACTIVITIES: It is the public financing granted annually to Political Parties in three (3) installments, one every four (4) months and that amounts to ten percent (10%) annually on the total of their Political Debt obtained in the electoral year by Political Parties with representation in the National Congress and that have obtained two percent (2%) of the voting threshold.

• 11)

  PRIVATE FINANCING: Contributions made by natural or legal persons, including donations, inheritances and legacies in favor of obligated subjects. The limits and restrictions in this regard must be regulated in accordance with what this Law establishes.

• 12)

  PUBLIC FINANCING: Contribution granted by the State for the consolidation and functioning of political institutionality, deposited in the Financing Fund administered by the Unit of Financing, Transparency and Fiscal Control. Public Financing includes financing granted for specific political activity to Parties with representation in the National Congress and that have reached the voting threshold of two percent (2%) and as well as in the electoral year, the Political Debt.

• 13)

  FINANCING FUND: Economic resources deposited in the Supreme Electoral Tribunal (TSE) and administered by the Unit of Financing, Transparency and Fiscal Control, which are composed of the state contribution for specific political activities and, in the electoral year, by the Political Debt.

• 14)

  PUBLIC FUNDS: All financial resources of a tax and non-tax character that are generated, obtained or originated in the production or provision of goods and services that public entities perform. They are aimed at meeting public budget expenses.

• 15)

  LIMIT ON ELECTORAL CAMPAIGN EXPENSES: Limit on the expenditures that may be made during the fifty (50) calendar days prior to the holding of internal and primary elections and ninety (90) calendar days prior to the holding of general elections by Political Parties, their Candidates and Candidacies, Internal Movements and Alliances or Independent Candidates. The limits must be established for each general electoral process by the Supreme Electoral Tribunal (TSE) and monitored by the Unit of Financing, Transparency and Fiscal Control, in compliance with the formula established in this Law.

• 16)

  MEDIA OF COMMUNICATION: Any means of open television broadcast or cable distribution systems, radio or print, as well as digital media, printed media, internet pages that sell advertising and any other similar mass advertising mechanism.

• 17)

  POLITICAL PARTY: Institutions of public law that enjoy the rights and obligations established in the Constitution of the Republic, the Electoral Law and Political Organizations, this Law, as well as other provisions in the matter.

• 18)

  PERSONAL LOANS: Operations carried out by the obligated subjects of this Law with third parties, which are different from the acquisition of goods or services with suppliers or service providers, whose credits may be agreed in contracts or commercial documents.

• 19)

  ELECTORAL PROPAGANDA: It is the activity that seeks to exercise influence on the opinion and conduct of citizens to induce voting in favor of a particular candidate, Political Party, Alliance or Independent Candidacy, using mainly mass media.

• 20)

  UNIT OF FINANCING, TRANSPARENCY AND FISCAL CONTROL OF POLITICAL PARTIES AND CANDIDATES OR UNIT: Unit attached to the Supreme Electoral Tribunal (TSE), in charge of reviewing the origin, amount, destination and application of public and private resources of Obligated Subjects, their fiscal control and sanctions. CHAPTER II UNIT OF FINANCING, TRANSPARENCY AND FISCAL CONTROL

CREATION, NATURE, ATTACHMENT, ORGANIZATION AND FUNCTIONING OF THE UNIT OF FINANCING, TRANSPARENCY AND FISCAL CONTROL. The Unit of Financing, Transparency and Fiscal Control is hereby created in the Supreme Electoral Tribunal (TSE), which has technical, operative, functional and management and budgetary autonomy under the terms of the laws applicable to the matter. It is responsible, in relation to obligated subjects, for:

• 1)

  The legal allocation of public and private financing for specific activities and electoral processes;

• 2)

  The maximum publicity of the use of its financial resources;

• 3)

  The surveillance and control of income and expenses;

• 4)

  Its timely accountability;

• 5)

  The fiscal control of resources from public and private financing and the corresponding documentation;

• 6)

  The necessary actions to detect the origin, amount, destination and application of money and in-kind contributions of uncertain origin to political organizations and their candidates; and,

• 7)

  The application of the system of sanctions for non-compliance with the obligations provided for in this Law. Within the framework of an investigation arising from a suspicious operation, the Unit has jurisdiction to directly request banking, tax and fiduciary information from obligated subjects that receive in-kind or monetary contributions.

COMPOSITION OF THE UNIT. The Unit is directed by three (3) commissioners elected by the National Congress, who must meet the same requirements required to be a Magistrate of the Supreme Electoral Tribunal (TSE), and are also subject to the prohibitions for holding such position and not having been a candidate for a popularly elected position nor having held a political party authority position in the six (6) years prior to their appointment, nor must they have been legal representative of any Political Party or political movement, nor have a conflict of interest in relation to the functions of their position. They must have proven experience in the required professional profile. The Commissioners must receive the same compensation as the magistrates of the Supreme Electoral Tribunal (TSE). The Commissioners, in the fulfillment of their attributions, have the faculty to have the support of the organs that are considered convenient for the full exercise of their functions.

MECHANISM FOR APPOINTING THE COMMISSIONERS OF THE UNIT. The election procedure to be conducted by the National Congress for the election of the Commissioners of the Unit must develop according to the following stages:

• 1)

  A commission composed of representatives of all Political Parties represented in the National Congress shall invite an open selection through public announcement;

• 2)

  A registration period shall be opened for ten (10) business days;

• 3)

  The Commission shall select a list of thirty (30), ten (10) candidates for each commissioner to be elected, those who obtain the highest score in curriculum analysis;

• 4)

  The selected candidates shall appear before the Commission for interviews in public hearings; and,

• 5)

  The candidates who obtain the highest score shall form a slate of three for each commissioner to be elected, which shall be submitted to the plenary of the National Congress. The National Congress must request the accompaniment of Civil Society Organizations to observe the process, which shall be governed by the principles of transparency, impartiality and objectivity.

ELECTION AND REMOVAL OF COMMISSIONERS. The Commissioners of the Unit must be elected by the National Congress with the vote of two-thirds (2/3) of the Deputies that compose it, they serve for six (6) years and can only be removed for serious faults by Decree of the National Congress when non-compliance or serious fault in the exercise of their position is fully proven, affording them the guarantees of due process. Serious faults are:

• 1)

  Committing any crime against public administration;

• 2)

  Conducting actions that undermine the independence and impartiality of the electoral function or any action that generates or implies subordination with respect to third parties;

• 3)

  Notorious negligence, ineptitude or carelessness in the performance of the functions or duties that must be performed;

• 4)

  Knowing of any matter or participating in any act for which they are legally barred;

• 5)

  Making appointments, promotions or confirmations violating legal provisions;

• 6)

  Issuing public opinion that implies prejudging a matter within their knowledge and not having excused themselves from it; and,

• 7)

  Unjustifiably failing to perform the functions or duties within their charge.

ATTRIBUTIONS OF THE UNIT. The Unit has the following attributions:

• 1)

  To supervise compliance by obligated subjects with what is established in this Law and electoral legislation, relating to public and private financing, transparency and fiscal control of funds, contributions in money or in kind and for income intended to pay for expenses of the activities of the referred obligated subjects;

• 2)

  To maintain and integrate a Registry of Auditors to perform fiscal control tasks;

• 3)

  To conduct specialized technical audits in order to verify the processes of contributions, support and expenses in money or in kind to obligated subjects;

• 4)

  To prepare the formats for the presentation of financial statements and reports and notifications of registration of contributions referred to in this Law and the Electoral Law of Political Organizations;

• 5)

  To verify the financial statements, reports and notifications of registration of contributions of obligated subjects that receive monetary or in-kind contributions;

• 6)

  To audit the financial statements of each annual fiscal year and separately of each electoral process of obligated subjects that receive monetary or in-kind contributions;

• 7)

  To receive the audited financial statements and other reports established in Articles 15 numeral 41 and 87 of the Electoral Law and Political Organizations that contain income and expenses with the detail of the origin, amount, destination and application of the same;

• 8)

  To conduct the analyses and investigations necessary to verify the compliance of the financial statements and reports submitted by obligated subjects;

• 9)

  To raise, on appeal to the plenary of the Supreme Electoral Tribunal (TSE) the challenges against the resolutions issued by the Unit, after investigation procedures;

• 10)

  To notify the Supreme Electoral Tribunal (TSE) the resolutions issued by the Unit, which have become final for their execution;

• 11)

  To receive from obligated subjects for their registration, the notification of contributions and donations in general;

• 12)

  To conduct special investigations, on its own initiative or at the request of a party, regarding the origin, amount, destination and application of monetary or in-kind resources contributed for the electoral campaign (electoral propaganda) to obligated subjects;

• 13)

  To require, within the framework of an investigation arising from a suspicious operation and when it deems it appropriate, the corresponding institutions for banking, tax and fiduciary information of obligated subjects;

• 14)

  To notify the competent authorities of the commission of presumed crimes or irregularities detected in the exercise of its functions;

• 15)

  To sanction, in the first instance, obligated subjects that violate the provisions of this Law;

• 16)

  To supervise at all times the assets and financial resources of Political Parties;

• 17)

  To monitor, within the framework of applicable legislation relating to this Law, the proper compliance by obligated subjects of the transparency obligation, including the proper insertion of information in the Unified Portal of the Institute of Transparency and Access to Public Information (IAIP), as well as in their own electronic portals;

• 18)

  To monitor the printed and digital media and to facilitate citizens' access to reports generated from media monitoring; and,

• 19)

  Such other matters as are necessary for the proper fulfillment of its attributions.

REGISTRATION OF CONTRIBUTIONS. Resources from public and private financing of obligated subjects must be deposited in differentiated bank accounts according to the type of financing involved and in institutions of the National Financial System, in the name of obligated subjects in the case of candidates and at the order of the bylaws in the case of Political Parties.

REGISTERS OF INTERNAL MOVEMENTS. Internal Movements must designate a person during their duration, to receive contributions or donations from natural or legal persons, who must be authorized by the respective Political Party. This person has the obligation to open bank accounts in the name of the movement in institutions of the National Financial System and is responsible for providing accountability to the Unit, through the Political Party, once the respective movement has been dissolved.

PROHIBITION ON LOANS FOR FINANCING. Obligated subjects may obtain financing through loans provided they are properly documented with banking institutions or credit institutions or other persons, including natural persons authorized by Law for such purpose, respecting the ceilings stipulated in this Law.

ESTABLISHMENT OF LIMITS ON CAMPAIGN EXPENSES. The Supreme Electoral Tribunal (TSE), ten (10) days after the announcement of primary elections and ten (10) days after the announcement of general elections, must determine at the levels in a differentiated manner by type of election, the limits on electoral campaign expenses in accordance with this Law.

FORMULA FOR DETERMINING ELECTORAL CAMPAIGN EXPENSES. The limits or caps for electoral campaign expenses, according to the elective level, must be set for each electoral process according to the formula provided in the following paragraphs. In the case of the elective level of President and Designates by multiplying the total number of citizens registered in the National Electoral Census by double the cost per vote updated by the Supreme Electoral Tribunal (TSE). In the case of the elective level of Deputies to the National Congress by multiplying the total number of citizens registered in the Departmental Electoral Census by double the cost per vote updated by the Supreme Electoral Tribunal (TSE), it shall be divided between the number of positions to be contested in the respective Department. In the case of the elective level of Municipal Corporations, the number of voters in the municipality in question shall be taken, multiplied by double the cost per vote.

CONCEPTS CONSIDERED FOR ELECTORAL CAMPAIGN EXPENDITURES. The following concepts are included within the limits of electoral campaign expenditures:

• 1)

  PROPAGANDA EXPENSES: These include those incurred on billboards, banners, flyers, signs, sound equipment, political events held in rented venues, promotional materials, and any other expense whose purpose is to attract, motivate, and convince voters to vote for a particular candidacy;

• 2)

  OPERATIONAL CAMPAIGN EXPENSES: These include salaries and wages of temporary personnel, temporary rental of movable and immovable property, transportation expenses for materials and personnel, travel allowances, and similar expenses;

• 3)

  PROPAGANDA EXPENSES IN NEWSPAPERS, MAGAZINES, AND OTHER PRINTED MEDIA: These include those incurred in any of these media, such as paid insertions, advertising announcements, and similar, intended to obtain votes. In any case, both the obligated parties and the printed media must clearly identify that it is propaganda or paid insertion; and,

• 4)

  PRODUCTION EXPENSES FOR RADIO AND TELEVISION MESSAGES: These include those incurred for the payment of professional services; use of technical equipment, locations, or recording and production studios, as well as other expenses inherent to the same objective. Expenses incurred by Political Parties for their ordinary operations and for the maintenance of their governing bodies, which cannot be financed with contributions from the political debt, are not considered within campaign spending limits. CHAPTER II PUBLIC FINANCING

FINANCING FOR SPECIFIC POLITICAL ACTIVITIES. Political Parties have the right to receive public financing for the maintenance of specific activities, namely:

• 1)

  Institutional strengthening;

• 2)

  Permanent political training;

• 3)

  Promotion of women's leadership; and,

• 4)

  Promotion of youth leadership. The amount of financing shall be equivalent to ten percent (10%) of the Political Debt that each Political Party with representation in the National Congress obtained in the last general elections, as well as two percent (2%) of the total valid votes, taking as a basis the elective level with the highest votes in said elections.

POLITICAL DEBT. Political Debt is the contribution granted by the State to Political Parties for the financing of the electoral process in accordance with the number of valid votes obtained by each Party that participated in the general elections. The Political Debt must be set by the Supreme Electoral Court (TSE), in accordance with what is established in Article 82 of the Electoral Law and Political Organizations, taking into consideration for the setting the economic situation of the country. The actual cost of political campaigns and monetary adjustment.

BUDGET FOR THE VERIFICATION OF PRIMARY ELECTIONS. The State must allocate sufficient economic resources to the Supreme Electoral Court (TSE) to support the verification of Primary Elections of political parties. CHAPTER III PRIVATE FINANCING

CONCEPT OF PRIVATE FINANCING. Private financing is any monetary or in-kind contribution that the obligated parties receive from natural or legal persons through contributions, donations, inheritances, or bequests in their favor, self-financing, or financing through financial returns, funds, and trusts, and in any case, any other lawful income of certain origin, subject to the financing control of this Law. In the case of obligated parties other than Political Parties, they must be legally considered fit to receive private financing when they are properly registered with the Supreme Electoral Court (TSE) in the Financing, Transparency, and Oversight Unit.

REGISTRATION OF INCOME. All income of the obligated parties shall be recorded in accounting when received. Contributions that are in cash shall be recorded when the deposit is made in the bank account or in cases permitted by this Law, when it is received. In-kind contributions shall be recorded when the good or service is received, in the formats that the Unit approves for such purpose. Donors must be recorded in the accounting books of each Political Party under the responsibility of the person designated for the administration of the obligated parties.

REGISTRATION OF CONTRIBUTIONS EXCEEDING ONE HUNDRED TWENTY (120) MINIMUM WAGES. Monetary or in-kind contributions must be notified to the Unit. Those of these that exceed one hundred twenty (120) Minimum Wages must be made through check or electronic bank transfer, so that the document proving the deposit contains the identification of the personal data of the contributor, such as: account number and originating bank, date, full name of the account holder, and in the case of the beneficiary: names and surnames, account number and destination bank, generating the financial alerts that the case warrants.

LIMITS ON CONTRIBUTIONS FROM NATURAL OR LEGAL PERSONS. Natural persons may only make monetary contributions equivalent to up to two hundred (200) minimum wages and legal persons may only contribute up to the equivalent of one thousand (1000) minimum wages. All contributions must be registered and their contributors properly identified in accordance with what is provided in this Chapter, being prohibited simulations of contributions made using third parties. The violation of this rule is subject to corresponding criminal penalties.

PROHIBITION OF CONTRIBUTIONS. Obligated parties are prohibited from accepting, directly or indirectly:

• 1)

  Contributions from public entities or companies with State participation;

• 2)

  Anonymous contributions or donations, except those obtained from popular collections;

• 3)

  Contributions or donations from officials and employees who work in centralized or decentralized public administration, without prior authorization from them. It is prohibited that without the respective authorization deductions can be constituted. The omission of authorization constitutes a criminal act;

• 4)

  Subsidies or aid from government, organizations, or foreign institutions;

• 5)

  Contributions from religious institutions of any denomination; and,

• 6)

  Contributions or donations from foreign natural or legal persons, in whatever form they act, except in the case where there is a family relationship up to the fourth degree of consanguinity and second degree of affinity. State resources or property cannot be used unlawfully for electoral activities; those who violate this provision are administratively, civilly, and criminally responsible. Obligated parties that violate the above prohibitions must be sanctioned with a fine equivalent to double the amount illegally received, without prejudice in any case to the cancellation of their legal status, stipulated in Article 96 paragraph 3) and in Title V, Chapters I, II, and III of the Electoral Law and Political Organizations.

DOCUMENTATION OF CONTRIBUTIONS. Private contributions received by obligated parties must be supported by printed documents, in original and two (2) copies, with the name of the Political Party, Independent Candidacy, or Candidates or Female Candidates, as applicable, that must be issued by the recipient; in accordance with the format that the Unit approves for such purpose, which at a minimum must contain the following information:

• 1)

  Detail of the amount received;

• 2)

  Specification of the form of delivery of the contribution, in cash or by check, and in this case must include the check number and the issuing bank;

• 3)

  Names and surnames of the contributor and number of the Identity Card if a natural person, or business name in case of a legal person, data from the commercial registry and number of the National Tax Registry;

• 4)

  Names and surnames of the person receiving the contribution;

• 5)

  Place and date; and,

• 6)

  Signature, seal, and capacity in which the person receiving the contribution acts.

POPULAR COLLECTIONS. Popular collections must be authorized by the Supreme Electoral Court (TSE) in no more than five (5) days through the Unit. The amounts of funds from these collections must be certified by the financial officer of the obligated parties and must be reported to the Unit within five (5) days following the date on which the collection was verified. The Unit may deploy audit mechanisms at the location during the development of the collections.

FORMATS. The financial statements, reports, and notifications of registration of contributions referred to in this Law must be submitted to the Unit in the formats that it determines. Reports must be delivered to the Unit, both in physical and digital format and kept for a period of six (6) years, for purposes of accountability, oversight, and transparency. CHAPTER IV MEDIA OF COMMUNICATION

EQUITY OF TELEVISION AIRTIME. Under the principle of equity of television airtime, the means of communication cannot discriminate against any Political Party, Candidate or Candidates, Alliance between political parties, or Independent Candidacy. For purposes of the limits of spending in electoral campaigns, reporting of the acquisition of advertising through any medium is mandatory.

COMMITMENT FOR EQUITY. The Supreme Electoral Court (TSE) must promote the signing of an agreement for equity in advertising that includes the possibility that private media companies provide free spaces to Political Parties.

SUSPENSION OF STATE ADVERTISING. During the period of political campaigning and until the conclusion of the electoral day, campaigns for the promotion of the Central Government and local governments must be suspended, especially those established under the framework of the Voluntary Rescue, Promotion, and Development Program for the Communications Sector, Decree No. 86-2013, dated May 21, 2013.

EXCEPTION FOR NECESSARY ADVERTISING. The campaigns conducted by electoral authorities are excepted from the foregoing prohibition, as are those relating to: health, natural disasters, civil protection and safety in cases of emergency.

POLITICAL NEUTRALITY. Public officials and employees must refrain from engaging in acts of political proselytism in accordance with Article 142 of the Electoral Law and Political Organizations. During the last forty-five (45) days of the campaign period, the inauguration of public works and their dissemination in the media are suspended.

PROOF OF EXPENSES. The receipts for expenses incurred in the media must specify, as applicable, the concept of the service provided, including payments for: professional services, use of technical equipment, rental of studios or recording and production facilities, as well as other expenses inherent to the same objective.

RETENTION OF RECEIPTS. The receipts referred to in the previous Article must be issued in the name of the obligated subject and comply with the corresponding tax requirements. Likewise, they must remain attached to the corresponding supporting documentation and be presented to the Unit when requested, and be retained for up to six (6) years. TITLE III TRANSPARENCY

ACCESS TO INFORMATION. In full compliance with the principle of maximum publicity established in this Law, every person has the right to access the information of obligated subjects in electoral matters, in accordance with the provisions of this Title and with the legislation on transparency and access to public information, as follows:

• 1)

  The autonomous agency that has competence in matters of transparency to hear matters related to access to public information and the protection of personal data in the possession of political parties and other obligated subjects;

• 2)

  Persons must access the information of political parties directly, on the terms provided in Articles 13 and 14 of the Transparency Law and Access to Public Information;

• 3)

  All political parties and other obligated subjects must publish the information on their institutional portals, as well as on the Unified Transparency Portal administered by the Institute of Access to Public Information (IAIP). This obligation is subject to periodic supervision by the Institute of Access to Public Information (IAIP) and the Unit, and in case of dispute, the respective fine shall be applied;

• 4)

  Political parties and other obligated subjects must, at a minimum, publish on their institutional portals the information specified as mandatory in the Transparency Law and Access to Public Information, which must be complete, truthful, adequate and timely;

• 5)

  The Law must establish the bodies, formats, procedures and deadlines for processing requests submitted regarding the information of political parties;

• 6)

  When the requested information is publicly available, including official institutional portals of the Institute of Access to Public Information (IAIP) or of the Political Party or candidates in question, such information must be provided by notifying the applicant of the manner in which it can be obtained;

• 7)

  When the information is not publicly available, requests for access to information must proceed in printed form or by electronic means;

• 8)

  The information that political parties provide to the Institute of Access to Public Information (IAIP) or that the Unit generates regarding them, as a general rule must be public and may only be reserved by exception, on the terms provided by the Transparency Law and Access to Public Information and must be available to any person through the Unified Portal of the Institute of Transparency and Access to Public Information (IAIP), except for that which refers to personal data, among which are included contributions and contributors; and,

• 9)

  During the electoral year, the Government is obliged to provide information and publish all disbursements, payrolls, subsidies, payments, contracts, concessions and other expenditures it makes. This provision does not apply to information relating to security and national defense.

PROTECTION OF PERSONAL DATA OF PARTY MEMBERS. Political parties must include in their bylaws the manner of guaranteeing the protection of the personal data of their members, as well as the rights of access, correction, cancellation and opposition to such data in accordance with the Law.

PUBLIC INFORMATION OF POLITICAL PARTIES. Information of a public nature regarding political parties includes:

• 1)

  Their constitutive documents as established in Articles 65, 67, 68 and 69 of the Electoral Law and Political Organizations;

• 2)

  The powers of their governing bodies, functions and obligations;

• 3)

  The regulations, agreements and other provisions of a general nature approved by their governing bodies, which regulate their internal affairs, the obligations and rights of their members, the election of their leaders and the nomination of their candidates for elective office;

• 4)

  The amounts of public financing granted in any form, whether for specific activities or Political Debt;

• 5)

  Financial statements;

• 6)

  The registry and notification of contributions;

• 7)

  The deposit of Funds in institutions of the National Financial System;

• 8)

  Private contributions from candidates;

• 9)

  Contracts and agreements entered into for the acquisition, lease, concessions and provision of goods and services;

• 10)

  Electoral platforms and government programs that they register with the Supreme Electoral Tribunal (TSE);

• 11)

  Agreements regarding Alliances, mergers, absorptions that they enter into;

• 12)

  The calls they issue for the internal elections of their leaders or for the nomination of their candidates in primary elections for elective office;

• 13)

  The statement of the patrimonial situation of the political party, the inventory of real property that they own, have leased or possess under any legal arrangement, as well as the annexes that form an integral part of the aforementioned documents, the list of donors and the amounts contributed by each;

• 14)

  The results of reviews, reports, verifications and audits to which they are subject as a result of the supervision of their resources, once concluded; as well as their proper compliance;

• 15)

  The sentences of the judicial bodies in which the party is a party to the proceedings, as well as the manner in which they comply with them;

• 16)

  The names of their representatives for the purposes of this Law before the bodies of the Supreme Electoral Tribunal (TSE), the Unit, as well as before the Institute of Transparency and Access to Public Information (IAIP);

• 17)

  The opinion and resolution that the Unit or, as applicable, the Supreme Audit Court (TSC) has approved with respect to the reports referred to in numeral 14) of this Article; and,

• 18)

  Others as established in this Law, the Electoral Law and Political Organizations and the Transparency Law and Access to Public Information. The aforementioned information must be updated permanently through institutional portals, without prejudice to the periodicity, formats and means established for all transparency obligations by this Law and the Transparency Law and Access to Public Information.

RESERVED INFORMATION. Information relating to the deliberative processes of the internal bodies of political parties, that corresponding to their political strategies and that contained in all types of surveys commissioned by them is reserved.

INFORMATION THAT CANNOT BE RESERVED. Information relating to the allocation and exercise of campaign expenses, pre-campaign expenses and general expenses of the political party in relation to the public budget cannot be reserved, nor can the contributions of any kind or type made by private parties regardless of the destination of the funds contributed. TITLE IV ACCOUNTABILITY CHAPTER I GENERAL PROVISIONS

DIFFERENTIATED ACCOUNTING AND STATEMENT OF RESULTS. The obligated subjects must account to the Unit for the cash or in-kind contributions they receive. To this end, they must establish a differentiated accounting system for the control and recording of their financial operations, income and expenses, both for public and private financing, and the reports must contain the Balance Sheet and Statement of Results duly audited for each annual fiscal period and separately for each internal process and for the corresponding electoral process involving campaign expenditures.

ACCOUNTING SYSTEM OF OBLIGATED SUBJECTS. The Accounting System to which the obligated subjects are subject must be prepared by the Unit and have the following characteristics:

• 1)

  Records, procedures, criteria and reports, structured on the basis of common technical principles designed to: capture, value, record, classify, report and interpret transactions, transformations and events that, derived from financial activity, modify the patrimonial situation of the obligated subjects;

• 2)

  Recognize the legal nature of the operations carried out by the obligated subjects with third parties, in terms of civil and commercial provisions;

• 3)

  Register in a harmonious, delimited and specific manner budgetary and accounting operations, as well as other economic flows;

• 4)

  Facilitate the recognition of operations relating to income, expenses, assets, liabilities and patrimonial items;

• 5)

  Integrate automatically the budgetary exercise with the accounting operation, based on the use of accrued expenses;

• 6)

  Allow records to be made considering the accrual basis for the integration of budgetary and accounting information;

• 7)

  Reflect a consistent and orderly record of each operation that generates rights and obligations derived from financial management; and,

• 8)

  Facilitate the recording and control of inventories of movable and immovable property. Where applicable, the Unit must formulate preventive recommendations to political parties and candidates, with a view to improving the effectiveness, efficiency, timeliness, consistency and truthfulness of the reports established by this Law.

SAFEGUARD OF ACCOUNTING INFORMATION. Obligated subjects must maintain in custody for a period of six (6) years the supporting documentation of which they are subject to audit and oversight. CHAPTER II CONTENT AND PERIODICITY OF REPORTS

ANNUAL REPORT. Political parties must close their annual accounting no later than April 30 of each year, which must contain: the annual statement of their patrimonial position or balance sheet and the account of income and expenses for the fiscal year, signed by the financial officer and the auditor that they have contracted. The report that public auditors registered with the Unit perform must contain a technical opinion with the corresponding certification from the College of Commercial Experts and Public Accountants of Honduras. The aforementioned documents must reflect inheritances, legacies or donations received by the political party in question and the movable and immovable property that they have acquired or have acquired, accompanied by certified copies of the respective titles. Likewise, they must present a complete list as an annex of the natural or legal persons that have made economic contributions during the period, detailing personal identification data, tax identification, amount and date of the contribution.

PUBLICATION OF INFORMATION. The Unit must order the immediate publication of the accounting information established in the first paragraph of the previous Article on the Institutional Portal of the Supreme Electoral Tribunal (TSE) and on the Unified Portal of the Institute of Access to Public Information (IAIP) and remit the annual accounting statements to the audit area of the Unit itself for the preparation of the respective opinion. Political parties must disseminate in a newspaper of national circulation the address of the Institutional Portal where the complete annual accounting statements are published.

OBSERVATIONS BY THIRD PARTIES. The accounting statements and other reports may be consulted at the Institute of Transparency and Access to Public Information by any citizen and may even request copies. The request requires no statement of reasons and the cost of the copies is borne by the applicant.

REPORTS ON PRIMARY ELECTION AND ELECTORAL PROCESS EXPENSES. For each primary and general electoral process, the obligated subjects must, sixty (60) days after the declaration of elections, submit a report containing the general balance and certified and audited statement of results of income and expenses with detail of the origin and destination of the funds administered.

REPORT OF INTERNAL MOVEMENTS. The internal movements, within twenty (20) days following the date of the celebration of primary elections, must present a financial report, in accordance with the following:

• 1)

  The electoral campaign financial report, with the breakdown of the origin and destination of resources, including copies of supporting documents, to the corresponding Political Party;

• 2)

  A copy of the financial report referred to in the preceding numeral, excluding supporting documents, must be sent simultaneously to the Supreme Electoral Tribunal (TSE); and, Additionally, it must provide to the Unit, when requested, any information or document related to electoral campaign financial operations, of the movement itself or any of its candidates.

REPORTS THAT CANDIDATES IN INTERNAL MOVEMENTS MUST PRESENT. The candidates and female candidates to the Internal Movements and to their Political Party, as applicable, must present:

• 1)

  The financial report of their income and expenses destined for electoral campaign, within fifteen (15) calendar days following the date of the celebration of elections, a copy of this report must be sent simultaneously to the Supreme Electoral Tribunal (TSE); and,

• 2)

  Provide to the Unit, when requested, within fifteen (15) calendar days, following the date of celebration of general elections, the electoral campaign financial report, with the breakdown of the origin and destination of resources;

• 3)

  Provide to the Unit, when requested, any information or document related to their electoral campaign financial operations; and, The Candidates and female Candidates of Independent Candidacies are subject to the same provisions of the Candidates and female Candidates of Political Parties, established in this Article.

ALLIANCES OF POLITICAL PARTIES. Political Parties must establish in the Alliance pact, without prejudice to those expressly established in the Electoral Law and Political Organizations, among other conditions the following:

• 1)

  Form of payment and percentage that should correspond to the political debt for each party;

• 2)

  Commitments and mechanisms in percentages, of how the political parties of the Alliance must assume the cancellation of pecuniary obligations that have not been paid during its term, arising from sanctions imposed by the Supreme Electoral Tribunal (TSE) established in the Electoral Law and Political Organizations;

• 3)

  Accredit one or more financial officers, during the term of the same, whose full name or names must appear in the respective pact;

• 4)

  The commitment to present to the Political Parties that make up the Alliance, within fifteen (15) business days, following the date of celebration of general elections, the electoral campaign financial report, with the breakdown of the origin and destination of resources, a copy of this report must be sent simultaneously to the Supreme Electoral Tribunal (TSE);

• 5)

  Provide to the Unit of Financing, Transparency and Oversight, when requested, any information or document related to their electoral campaign financial operations; and, 6) The Candidates and female Candidates of the Alliances of Political Parties are subject to the same provisions of the Candidates and female Candidates of Political Parties, established in this Article. For their part, Independent Candidacies must:

  • 1)

    Designate a financial officer, during the term of the same, whose name must be accredited in the application for registration that they present to the Supreme Electoral Tribunal (TSE) and to the Unit, when requested:

  • 2)

    Present to the Unit, when requested, within fifteen (15) calendar days, following the date of celebration of general elections, the electoral campaign financial report, with the breakdown of the origin and destination of resources;

  • 3)

    Provide to the Unit, when requested, any information or document related to their electoral campaign financial operations; and, The Candidates and female Candidates of Independent Candidacies are subject to the same provisions of the Candidates and female Candidates of Political Parties, established in this Article.

INTRODUCTION OF TAX-FREE ARTICLES. The introduction of tax-free articles referred to in Article 220 of the Electoral Law and Political Organizations, is subject to the control and rendering of accounts that such regulations and the present Law establish. To carry out the introduction procedures, the respective Political Party must request from the Supreme Electoral Tribunal (TSE) through the Unit, the certification of being duly registered as such, which must extend such certificate within the period of three (3) business days. Once the introduction is made, the respective Political Party must accredit authenticated copies of the invoices of the articles purchased and the respective introduction policies before the Supreme Electoral Tribunal (TSE) through the Unit, within the first thirty (30) days of their entry. CHAPTER III ON OVERSIGHT

OVERSIGHT. Oversight is understood as successive or subsequent acts of surveillance exercised by the Supreme Electoral Tribunal (TSE) through the Unit, over the economic and financial resources of the obligated subjects, so that they are destined to the purposes established in the present Law; without detriment to the powers of the Superior Court of Accounts (TSC) in accordance with its jurisdiction.

CONCURRENT OVERSIGHT. Concurrent oversight is that which is carried out by the Unit, at the moment the facts occur. When concurrent oversight detects defects in documentation or in the origin, amount and destination of contributions, the Unit must order the corresponding audit.

SUBSEQUENT OVERSIGHT. Subsequent oversight is that which is carried out, by the Unit, in a manner successive to the facts. It reserves the right to verify the truthfulness of the information presented by the obligated subjects and apply the relevant sanctions in case the information presented is not truthful.

SUPERVENING INELIGIBILITY. Supervening ineligibility is a sanction that occurs in the period of time following the declaration of elections and before taking office, when the Unit finds rational indications that the candidate or candidates have used resources of uncertain and illegal origin, provided that it has been duly proven by the competent jurisdictional body without this having retroactive effects.

NULLITY OF ELECTION BY EQUIVALENT CAUSE. The Supreme Electoral Tribunal (TSE) may declare the nullity of the election, for the purposes of the preceding Article, when, having proven the illicity of the funds used in the electoral campaign, it is deemed that such use has vitiated the popular will, has prevented the freedom of the vote or its use violated fundamental political rights. This declaration has the same effects as the causes provided for in Article 202 of the Electoral Law and Political Organizations. CHAPTER IV SANCTIONS REGIME

SANCTIONS FOR FAILURE TO PRESENT FINANCIAL STATEMENTS, REPORTS OR RECORDS BY POLITICAL PARTIES AND INDEPENDENT CANDIDATES. In the event of failure to present, by political parties, candidates of internal movements, independent candidates and alliances, the financial statements, reports or records of private contributions on the established date, the Supreme Electoral Tribunal (TSE) through the Unit must apply the following sanctions:

• 1)

  If, within the established period, they do not present the annual financial statements and those corresponding to each electoral process, they must apply a fine equivalent to fifty (50) minimum salaries, without prejudice to the obligation to present them within five (5) business days following the imposition of the fine;

• 2)

  If the financial statements are not presented even within the period stipulated in the preceding numeral, an additional fine equivalent to one hundred (100) minimum salaries must be applied; and,

• 3)

  In the case of failure to notify private contributions exceeding one hundred twenty (120) minimum salaries, for the first time, a fine equivalent to double the value received must be applied and for the second time, triple the amount not registered.

REFUSAL TO PRESENT FINANCIAL STATEMENTS AND REPORTS. Once the periods and procedures established in numerals 1) and 2) of the preceding Article have expired and the Political Parties have been notified of the corresponding sanctions, if they persist in the refusal to present the financial statements, reports and payment of the fine, the Supreme Electoral Tribunal (TSE) through the Unit, must notify the Political Parties that they are granted an additional period of five (5) business days to present the required documentation and cancel the imposed fine, under penalty of resolving the suspension of the Central Authority of the Political Party. Once the Central Authority is suspended and a period of ten (10) business days has elapsed without having complied with the presentation of the information for which the political party was sanctioned, the Supreme Electoral Tribunal (TSE) must suspend the legal status of the respective party, without prejudice to presenting the complaint before the Superior Court of Accounts (TSC) and the Public Ministry.

SANCTIONS FOR FAILURE TO PRESENT FINANCIAL REPORTS AND RECORDS BY INTERNAL MOVEMENTS OF POLITICAL PARTIES. In the event of failure to present financial reports and records of private contributions on the established date, the Supreme Electoral Tribunal (TSE) must apply to internal movements of Political Parties the following sanctions:

• 1)

  A fine equivalent to twenty-five (25) minimum salaries without prejudice to the obligation to present the reports within five (5) business days following the date of expiration of the presentation;

• 2)

  If the financial reports are not presented within the period stipulated in the preceding numeral, an additional fine equivalent to fifty (50) minimum salaries must be applied; and,

• 3)

  In the case of failure to notify private contributions exceeding one hundred twenty (120) monthly minimum salaries, for the first time, a fine equivalent to double the value received must be applied and for the second time, triple that amount. The pecuniary sanctions stipulated above fall upon the person responsible for the administration of the movement, with the Political Party being ultimately jointly and severally responsible for the amounts of the sanctions that have not been paid by the internal movements, which must be deducted from the political debt.

REFUSAL TO PRESENT FINANCIAL REPORTS AND RECORDS OF INTERNAL MOVEMENTS OF POLITICAL PARTIES. In the case of Internal Movements of Political Parties, once the periods and procedures established in numerals 1) and 2) of the preceding Article have expired and the Internal Movements and party authority have been notified of the corresponding sanctions, and if they persist in the refusal to present the reports and payment of the fine, the Supreme Electoral Tribunal (TSE) must make known in the same notification to the Internal Movements of the Political Parties that they are granted a period of five (5) business days to present the required documentation, under penalty of presenting the complaint before the Superior Court of Accounts (TSC) and the Public Ministry, as well as the disqualification or ineligibility of the Candidate to participate in the General Elections.

SANCTIONS FOR FAILURE TO PRESENT FINANCIAL STATEMENTS, REPORTS AND RECORDS BY ALLIANCES OF POLITICAL PARTIES. In the event of failure to present financial statements, reports or records of private contributions on the established date, the Supreme Electoral Tribunal (TSE) must apply to Alliances of Political Parties the following sanctions:

• 1)

  Alliances of Political Parties that do not present within the established period the financial statement corresponding to the electoral process are subject to a fine equivalent to fifty (50) monthly minimum salaries, without prejudice to the obligation to present them within ten (10) business days following the imposition of the fine;

• 2)

  If the financial statements are not presented within the period indicated in the preceding numeral, an additional fine equivalent to one hundred (100) minimum salaries must be applied; and,

• 3)

  In the case of failure to notify private contributions exceeding one hundred twenty (120) minimum salaries, for the first time, a fine equivalent to double the value received must be applied and for the second time, triple that amount. The pecuniary sanctions stipulated above fall upon the person responsible for the administration of the alliance, with the Political Parties that make it up being ultimately jointly and severally responsible for the amounts of the sanctions that have not been paid.

REGARDING THE REFUSAL TO PRESENT FINANCIAL STATEMENTS AND REPORTS OF POLITICAL PARTY ALLIANCES. Once the deadlines and procedures established in numerals 1) and 2) of the preceding Article have expired, and the Political Party Alliances have been notified of the corresponding sanctions, if they persist in refusing to present the financial statements, reports, and payment of the fine; the Supreme Electoral Tribunal (TSE), through the Unit, must notify the Political Parties that form the Alliance that they are granted an additional period of five (5) business days to present the required documentation and pay the imposed fine, under penalty of ordering the suspension of the Central Authority of the Political Parties. Once the Central Authority is suspended and ten (10) business days have elapsed without the Political Party having complied with the presentation of the information for which it was sanctioned, the Supreme Electoral Tribunal (TSE) must suspend the legal personality of the respective party, without prejudice to filing a complaint with the Superior Court of Accounts (TSC) and the Public Prosecutor's Office.

SANCTIONS FOR PRESENTING FALSE INFORMATION IN THE FINANCIAL STATEMENTS AND REPORTS OF POLITICAL PARTIES, INTERNAL MOVEMENTS, ALLIANCES, AND INDEPENDENT CANDIDATES. The obligated subjects who present false information in the Financial Statements incur administrative and criminal responsibility, in accordance with the following: 1) Notification must be immediately made to the Public Prosecutor's Office, remaining subject to a fine equivalent to one hundred (100) minimum salaries, without prejudice to the obligation to present the verified information within five (5) business days following the imposition of the fine; and, 2) If the verified information of the financial statements is not presented within the period indicated in the preceding numeral, an additional fine equivalent to two hundred (200) minimum salaries must be applied. When any obligated subject refuses to present the verified information within the established time, the provisions established in Article 59 of this Law must be applied.

AUTHORITY OF THE UNIT TO SANCTION PUBLIC OFFICIALS AND EMPLOYEES. The Unit must communicate to the competent body regarding public officials and employees who violate the norms of this Law for the application of the corresponding sanctions.

PROTECTION OF WHISTLEBLOWERS AND SANCTIONS FOR RECKLESS REPORTS. The Unit must establish protection mechanisms for whistleblowers in order to prevent retaliation and negative consequences for the exercise of the right to file a complaint. Notwithstanding the foregoing, the Unit may determine a mechanism of sanctions against those persons who recklessly file manifestly false complaints that lack support. CHAPTER V ELECTORAL ADMINISTRATIVE PROCEDURE IN MATTERS OF FINANCING

INVESTIGATIVE AUTHORITY OF THE UNIT. The Unit, by complaint or ex officio, has the authority to initiate investigations when it finds the existence of suspicious operations.

COMPLAINTS. Complaints must be duly founded and substantiated with the corresponding evidence. The document presented by the complainant must contain:

• 1)

  Full name, profession or occupation, department and address of the applicant or their representative, fixed and mobile telephone contact numbers, and email;

• 2)

  Facts and reasons on which it is based;

• 3)

  Evidence; and,

• 4)

  Place, date, signature or digital fingerprint in the event that the person is unable to sign. The Unit must maintain the confidentiality of the data of the complainant and the respondent and comply with the provisions of Article 64 of this Law. If the complaint does not meet the requirements stipulated in the preceding paragraph, the complainant must be required to complete it within a period of five (5) days, with the warning that if they fail to do so, it will be filed without further proceedings.

EX OFFICIO INVESTIGATION. When the investigation is conducted ex officio, the Unit must substantiate and justify the reasons for which it conducts the investigation.

INVESTIGATION DEADLINE. The Unit must conduct the corresponding investigation within a period of twenty (20) days. When pertinent, it may extend the investigation period for up to ten (10) additional days, by reasoned order; this determination must be published in the record in which the reasons for which the investigation period was extended are expressed.

ARGUMENTS. Once the evidentiary stage is concluded and the investigation is exhausted, the Unit must make the file available to the complainant and the respondent so that, within a period of ten (10) days, they may submit their legal arguments.

PREPARATION OF DRAFT RESOLUTION. Once the period for arguments is concluded, the Unit must issue the corresponding resolution within a period not to exceed ten (10) days.

REMEDIES. Against resolutions in matters of oversight, the remedies of reconsideration and appeal may be filed in accordance with the Administrative Procedure Law when any of the following circumstances occur: 1) When the affected party believes that the act would have been issued with evident manifest error of fact that affects the substantive question; and, 2) After the resolution is adopted, decisive documents appear that were unknown by force majeure at the time the resolution was issued.

LIQUIDATION OF POLITICAL PARTY ASSETS DUE TO LOSS OF LEGAL PERSONALITY. In cases of loss of legal personality of Political Parties, it must be the obligation of their legal representative to present to the Supreme Electoral Tribunal (TSE) the liquidation of their assets and obligations, retaining legal personality for a period of up to six (6) months solely for such purposes.

COMMENCEMENT OF FUNCTIONS OF THE TECHNICAL UNIT FOR FINANCING, TRANSPARENCY, AND OVERSIGHT. The Unit must begin its functions within ninety (90) days following the entry into force of this Law.

REGULATIONS OF THE UNIT FOR FINANCING, TRANSPARENCY, AND OVERSIGHT. The Unit, once integrated, must issue its Regulations, which must be approved by the plenary of the Supreme Electoral Tribunal (TSE) within a period not to exceed thirty (30) days.

BUDGET OF THE UNIT FOR FINANCING, TRANSPARENCY, AND OVERSIGHT. The State Department of the Finance Office must allocate to the Supreme Electoral Tribunal (TSE) the necessary resources for the proper functioning of the Unit for Financing, Transparency, and Oversight; and in relation to Article 81 of the Electoral Law and Political Organizations for fiscal years 2017 and 2018, it must be integrated into the Annual Budget of the Supreme Electoral Tribunal (TSE).

This Law shall enter into force ninety (90) days following its publication in the Official Gazette "La Gaceta". Done in the city of Tegucigalpa, municipality of the Central District, in the Meeting Hall of the National Congress, on the second day of the month of November of two thousand sixteen. MAURICIO OLIVA HERRERA PRESIDENT MARIO ALONSO PÉREZ LÓPEZ SECRETARY JOSÉ TOMÁS ZAMBRANO MOLINA SECRETARY To the Executive Branch Therefore: Let it be executed. Tegucigalpa, M.D.C., January 17, 2017. JUAN ORLANDO HERNÁNDEZ ALVARADO PRESIDENT OF THE REPUBLIC THE SECRETARY OF STATE IN THE OFFICES OF HUMAN RIGHTS, JUSTICE, GOVERNANCE AND DECENTRALIZATION. HÉCTOR LEONE LAYA