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Law Of The Court Of Auditors Of The Republic

Original Language Title: LEY DE LA CORTE DE CUENTAS DE LA REPÚBLICA

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LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________

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DECREE Nº 438.-

THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR,

CONSIDERING:

I.-That it is of urgent necessity to decree a law that replaces the current Organic Law of the Court of Auditors, to the effect of adapting it to constitutional reform and introducing modern methods and criteria, compatible with the current size and complexity of the State apparatus, adopting the Government Audit as a tool for the control of the Public Finance, based on budgetary independence for the full implementation of its powers;

II.-That it is necessary to institute the National System of Control and Audit of Public Management, in order to harmonize in a single legal body, the prescribed in Chapter V-of the Constitution;

III.-That the current Organic Law of the Court It has ceased to be a practical, agile and appropriate instrument for having suffered in the course of the of the years a gradual lack of updating with the changing Salvadoran social reality and the public administration, since that law dates from December 29, 1939;

BY TANTO,

in use of its constitutional faculties and on the initiative of Deputies Carmen Elena Calderon de Escalon, Roberto Edmundo Viera Diaz, Jorge Alberto Villacorta Munoz, Gerardo Antonio Suvillaga, Alfonso Aristides Alvarenga, Salvador Rosales Aguilar, Juan Duch Martinez, Francisco Guillermo Flores, Sonia Aguinada Carranza, Norma Fidelia Guevara de Ramírios, Alejandro Dagoberto Marroquín, David Acuna, Oscar Morales Herrera, Humberto Centeno and José Mauricio Quinteros,

DECRETA the following:

LAW OF THE COURT OF ACCOUNTS OF THE REPUBLIC

TITLE I

TOP CONTROL BODY

CHAPTER I REPUBLIC OF THE REPUBLIC OF THE REPUBLIC

Court Finality

Art. 1.- THE COURT OF ACCOUNTS OF THE REPUBLIC, WHICH IN THIS LAW MAY BE REFERRED TO AS "THE COURT", IS THE BODY RESPONSIBLE FOR SUPERVISING, IN ITS DOUBLE ADMINISTRATIVE AND JUDICIAL ASPECT, THE PUBLIC FINANCES IN GENERAL AND THE EXECUTION OF THE BUDGET IN IN PARTICULAR, AS WELL AS THE ECONOMIC MANAGEMENT OF THE ENTITIES REFERRED TO IN THE ALLOCATION

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FOURTH OF ARTICLE 195 AND ARTICLES 4 AND 5 OF ARTICLE 207 OF THE CONSTITUTION OF THE REPUBLIC. (2) (3)

Independence

Art. 2.- The Court is independent of the Executive Body, functional, administrative and budgetary.

The independence of the Court is based on its technical character, and its actions are totally independent of any interest.

It will prepare the draft of its budget and forward it to the Executive Body for inclusion in the General Budget of the State.

The adjustments that the Legislative Assembly deems necessary to introduce to the aforementioned draft will do so in consultation with the President of the Court and the Ministry of Finance.

Court Jurisdiction

Art. 3.- entities and agencies in the public sector and their servers, without any exception, are subject to the audit and control of the Court. The jurisdiction of the Court also reaches the activities of entities, bodies and persons who, not included in the foregoing paragraph, receive occasional assignments, privileges or participations of public resources. In this case the control shall apply only to the exercise in which the contribution or concession has been made and the amount thereof.

In the case of entities that are subject to the supervision of the Superintendence of the Financial System or the Superintendence of Companies and Companies, the control of the Court will be able to be carried out in coordination with those.

Competition

Art.-4.- It is the jurisdiction of the Court the external control of the management public. The Court may act preventively, at the request of the audit body, of the superior of the latter or of its own office when it considers it necessary.

The preventive action shall consist of the formulation of audit recommendations

Art 5.- The Court shall have the powers and functions referred to in Article 195 of the Constitution and, on the basis of the ninth of the same Article, the following:

1) Practice external financial and operational or management audit entities and bodies administering State resources;

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2) Dictate policies, technical standards, and other provisions for:

a) The practice of internal control;

b) The practice of government, internal or external, financial and operational or management audit;

c) determination of the responsibilities involved in this Act;

3) Browse and assess the results achieved, the legality, efficiency, effectiveness and economics of public management;

4) Examine and evaluate the operational, administrative and information systems and internal control techniques and procedures incorporated in them, as managerial responsibility of each public entity;

5) Evaluate the internal audit units of public sector entities and bodies;

6) Without prejudice to their responsibility and control obligation, the Court may: Qualify, select and hire private firms to support their audits in the cases it deems necessary;

7) Evaluate the external audit work, carried out by other persons in the entities and agencies of the State;

8) Provide technical advice to public sector entities and bodies, with with respect to the implementation of the Control System and matters that are responsible for it, in accordance with this Law;

9) To train the servants of the public sector entities and bodies, in the matters of which it is responsible; to normalize and coordinate the training;

10) Requiring officials and employees to make cash obligations in favour of public sector entities and bodies, and that they cancel their own;

11) DECLARE ADMINISTRATIVE OR ESTATE LIABILITY, OR BOTH WHERE APPROPRIATE; (2)

12) Require the Head Officer, by the administrative route the immediate recovery of any unduly paid-up financial resources;

13) Request the Office of the Prosecutor General of the Republic to proceed against the officials or employees, and their guarantor when the credits are in favour of entities or bodies concerned with this Law, from the lack of money, securities or goods in charge of such officials or employees;

14) Request to whom the application of sanctions applies or apply them if the case is the case and that the responsibilities to be determined and established are effective;

15) To examine the account that the Executive Branch gives to the Legislative Assembly on the management of the Public Finance and to inform the Legislative Assembly of the result of its examination within a period not greater than four

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months.

For this purpose the Court will carry out an audit of the financial statements of the Executive Body, giving its opinion on the presentation and contents of the same, pointing out the illegalities and irregularities committed and any situation that does not allow to the different Organs of the State to clearly appreciate the results of a given financial year;

16) REQUIRE OF THE ENTITIES, AGENCY AND SERVERS OF THE PUBLIC SECTOR ANY INFORMATION OR DOCUMENTATION DEEMED NECESSARY FOR THE PERFORMANCE OF THEIR DUTIES; THE SAME OBLIGATION SHALL BE MADE FOR INDIVIDUALS, ANY CAUSE, HAVE TO PROVIDE DATA OR REPORTS TO CLARIFY SITUATIONS.

A FINE SHALL BE IMPOSED ON THE PUBLIC SERVANT OR PRIVATE PERSON WHO FAILS TO COMPLY WITH THE ABOVE PARAGRAPH, WITHOUT PREJUDICE TO ANY OTHER SANCTION TO WHICH THE CREDITOR SHALL BE MADE, IN ACCORDANCE WITH THE LAW. (2)

17) Dictate the regulatory provisions, policies, technical standards and procedures for the exercise of administrative functions entrusted to the Court, and monitor their compliance;

18) Dictate the Rules of Procedure Organ-Functional of the Court that will establish the structure, functions, responsibilities and attributions of its dependencies;

19) Exercise the other powers and privileges established by the Laws of the Republic.

CHAPTER II ADMINISTRATIVE ORGANIZATION

Administrative Function Exercise

Art. 6.- For the performance of its administrative functions, the Court shall be divided into the organizational units established by its Organic-Functional Regulation.

The President shall be responsible for the exercise of such functions; the Court's offices shall be under his direction, in accordance with this Law, respective regulations and their general or special instructions.

Staff

Art. 7.- President of the Court shall appoint, remove, grant licenses and accept resignations from officials and employees of the Constitution, except as provided for in Article 196 of the Constitution. professionals or technicians with expertise to perform specific tasks or to provide support in the Court's own functions.

President's privileges

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Art. 8.- Corresponds to the President of the Court:

1) Formulate the policies of selection, training, remuneration and other relevant to the staff of the Court, based on the respective regulations;

2) LEGALLY REPRESENT THE COURT AND TO DELEGATE, BY AGREEMENT, THE EXERCISE OF ITS POWERS, POWERS AND ADMINISTRATIVE FUNCTIONS IN THE MAGISTRATES AND OTHER OFFICIALS OF THE LATTER, WHEN DEEMED NECESSARY OR APPROPRIATE; (2)

3) Depositary their duties in the First Magistrate and, in the absence of this in the Second Magistrate, by illness or other justified reason;

4) IMPOSE ADMINISTRATIVE SANCTIONS; (2)

5) Contreat audit or consulting services in any matter relevant to their duties; pursuant to Article 5 (6) of this Law;

6) COMMUNICATE TO THE ATTORNEY GENERAL OF THE REPUBLIC, OF POSSIBLE CRIMINAL OFFENCES, IN ACCORDANCE WITH ARTICLE 312 OF THE PENAL CODE. (2)

(DECLARED UNCONSTITUTIONAL)

7) The other privileges that this Act or other Laws assign to it.

Substitute Regime

Art. 9.-In absence of the President of the Court, the First Magistrate will assume his duties and, in the absence of this, the Second Magistrate.

Incompatibility by Parentship

Art. 10.- MAY NOT ENTER THE SERVICE OF THIS COURT, WHO ARE WITHIN THE FOURTH DEGREE OF CONSANGUINITY OR SECOND DEGREE OF AFFINITY WITH THE PRESIDENT OF THE COURT OR WITH THE MAGISTRATES OF THE CHAMBER OF SECOND INSTANCE OF THE COURT OR WITH HIS ADVISERS, DIRECTORS, DEPUTY DIRECTORS, JUDGES OF ACCOUNTS, HEADS OF DEPARTMENT OR OTHER OFFICIAL OF SIMILAR HIERARCHY, EXCEPT THAT AT THE DATE OF ELECTION OR APPOINTMENT OF SUCH OFFICIALS, THEIR RELATIVES ARE ALREADY PROVIDING THEIR SERVICES TO THE INSTITUTION.

NEITHER WILL THEY BE ABLE TO ENTER AS COURT SERVERS, WHO ARE RELATIVES WITHIN THE THIRD DEGREE OF CONSANGUINITY OR SECOND DEGREE OF AFFINITY, WITH EMPLOYEES OF THE COURT. IN THE CASE OF A SPOUSE OR PARTNER (A) OF LIFE, ONLY ONE OF THEM MAY ENTER. THIS PROHIBITION WILL HAVE NO EFFECT ON OFFICIALS OR EMPLOYEES WHO ARE ALREADY WORKING AT THE INSTITUTION UPON ENTRY INTO FORCE OF THIS PROVISION. (2) (3)

Personal Capacity and Suitability

Art. 11.- The staff of the Court shall be of proven capacity and suitability for the performance of their respective duties, in accordance with the Regulation referred to in the following Article.

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Staff Regulations

Art. 12.- The President of the Court shall issue the Staff Regulations, which shall include the duties, rights and privileges, escalations, valuation of posts and a career plan for the entry, permanence and promotion of the servers of the Court.

CHAPTER III JURISDICTIONAL ORGANIZATION

Jurisdictional Division

Art. 13.- For the performance of its judicial functions, the Court is divided into a Chamber of the Second Instance and in Chambers of First Instance, the number of Judges and Chambers of First Instance shall be established in the Law of Salaries, according to the Court needs.

First and Second Instance Chambers

Art. 14.- Each Chamber of First Instance shall be integrated with two judges, who shall be Salvadorans by birth, over thirty years of age, Lawyers of the Republic, of recognized honorability and capacity and be in the exercise of their rights of citizens. The Chamber of Second Instance will be integrated with the President of the Court and the Magistrates.

THE POSITION OF JUDGE OF FIRST INSTANCE, IS INCOMPATIBLE WITH THE EXERCISE OF THE LAW AND THE NOTARY. (2)

CAMERA COMPETITION

Art. 15.- THE JURISDICTION OF THE CHAMBERS OF FIRST INSTANCE AND THE SECOND INSTANCE OF THE COURT SHALL TAKE PLACE ONLY IN RESPECT OF THE POWERS AND POWERS OF THE COURT, INVOLVING LEGAL ACTS WHICH MAY GIVE RISE TO THE ESTABLISHMENT OF RESPONSIBILITIES OF AN ADMINISTRATIVE OR PATRIMONIAL NATURE. (2)

Chambers Competition

Art. 16.- The Chambers of First Instance of the Court shall in the first instance be aware of the judgment.

The review and appeal of the judgments referred to in this Law shall be of jurisdiction of the Chamber of the Second Instance.

Second Instance Chamber attributions

Art. 17.- Corresponds to the Chamber of the Second Instance:

1) Name, remove, license, and accept resignations from the Judges of the First Chambers.

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Instance;

2) Organize the Chambers of First Instance;

3) Dictate the regulatory provisions for compliance with the Court's jurisdictional function;

4) Other than this Act points out.

Magistrates Replacements

Art. 18.- There will be two Substitute Magistrates to integrate the Chamber of the Second Instance, when the Chamber of the Second Instance will be incomplete because of an impediment, excuse, resignation, death, prolonged absence or other similar cause, of the President or Magistrates. The alternates will be elected by the Legislative Assembly for a period of three years and must meet the same requirements as the owners; those who can be re-elected.

When they are in office they must not be separated from their positions. for fair cause legally proven, by resolution of the Legislative Assembly.

Appeal of Substitute Magistrates

Art. 19.- In the cases referred to in the previous article, the President or the Magistrate who does his or her times, will complete the Chamber of the Second Instance by calling the Substitute Magistrates as necessary, and may call any of them,

If it is not possible to integrate the Chamber due to lack of alternates, the President or the Magistrate who will do his or her times, will do so of the knowledge of the Legislative Assembly for the ensuing effects.

Interim Judges

Art. 20.- The Chamber of the Second Instance shall appoint interim judges, in the event of an impediment, excuse, prolonged absence, discord or other similar cause, of the Owners of the Chambers of First Instance.

Interinos shall gather same requirements as owners.

TITLE II

NATIONAL PUBLIC MANAGEMENT CONTROL AND AUDIT SYSTEM

CHAPTER I SYSTEM INSTITUTION

Institution

Art. 21.- INSTITUTE THE NATIONAL MANAGEMENT AUDIT AND CONTROL SYSTEM

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PUBLIC, WHICH IN THIS LAW WILL BE CALLED "THE SYSTEM". WITH THE APPLICATION OF THIS, THE COURT WILL EXERCISE THE SUPERVISION AND CONTROL OF THE PUBLIC FINANCES IN GENERAL, OF THE EXECUTION OF THE BUDGET IN PARTICULAR, AND OF THE ECONOMIC MANAGEMENT OF THE INSTITUTIONS CONCERNING THE CONSTITUTION OF THE REPUBLIC. (2)

The Court, as the System Rector Body, is responsible for the higher degree of development, normativity and evaluation of the system in public sector entities and agencies.

The Court will rule on legality, efficiency, economy, effectiveness and transparency of management by examining the financial, administrative and operational activities of entities and servers subject to their jurisdiction.

Concept

Art. 22.- The System shall comprise: the entities and bodies responsible for implementing the control actions, the set of rules applicable to public sector entities and their servers for the examination of their management and for the discharge of their responsibilities; the necessary measures to protect and verify the efficient and economical use of their resources and the effectiveness of the institutional results; as well as to correct the deficiencies and deviations.

Components

Art. 23.- They shall be part of the System:

1) Internal control, managerial responsibility of each of the entities referred to in Article 3 of this Law.

2) The external control of other entities and bodies, in matters of their competence.

3) The subsequent external control that corresponds to the Court and its preventive controls.

CHAPTER II RULES AND POLICY

Technical and Policy Standards

Art. 24.- To regulate the operation of the system, the Court will issue a mandatory order:

1) Technical Standards of Internal Control, which will serve as a basic framework for public sector entities and their servers to monitor programs, organization and administration of the operations in charge;

2) Audit policies that will serve as a general guide for internal and external audit activities to be performed in the public sector;

3) Government Audit Standards specifying the general and personal requirements of the auditor; the nature, characteristics, extent and quality of their work, and the presentation, content and processing of their report;

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4) Regulations, manuals, instructions, and other provisions necessary for the application of the System.

Institutional Rules

Art. 25.- Within the framework of the rules and policies referred to in the previous article, each public entity that considers it necessary will dictate the rules for the establishment and operation of its own internal control system.

The Court verify the relevance and correct application of the same.

CHAPTER III CONTROL INTERNO

Establishment

Art. 26.- Each public sector entity and body shall establish its own prior, concurrent and subsequent Financial and Administrative Internal Control System to have and provide reasonable security:

1) In the fulfilment of its objectives with efficiency, effectiveness, and economy;

2) In the transparency of management;

3) In the reliability of information;

4) In compliance with applicable rules.

Distribution

Art. 27.- The previous and concurrent Internal Control will be performed by the servers responsible for the ordinary processing of the operations and not by specialized units, whose creation for that object is prohibited.

The Internal Control, that evaluates the effectiveness of the other controls, will be done professionally by the internal audit unit, according to what the Technical Audit Standards set forth.

Objections to Superior Orders

Art. 28.- The servers when exercising prior financial or administrative control, analyze the proposed operations prior to their authorization or execution, examining their legality, veracity, convenience, opportunity and relevance; and may object, in writing, the orders of your superiors, expressing the reasons for the objection.

If the superior will authorize, in writing, the servers will fulfill the order, but the responsibility will fall on the top.

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The second paragraph of Art. 35 of this Law will apply to servers that have objected to higher orders.

CHAPTER IV GOVERNMENT AUDIT

SECTION I

EXECUTION, CONTENT AND CLASSES

Execution

Art. 29.- In public sector entities and agencies, internal and external post-control will be performed through government auditing.

Content

Art. 30.-Government auditing may examine and evaluate public sector entities and bodies:

1) Transactions, records, reports and financial statements;

2) The legality of transactions and compliance with other provisions;

3) Financial internal control;

4) Planning, organization, execution and administrative internal control;

5) Efficiency, effectiveness and economy in the use of human, environmental, and environmental resources. materials, financial and technological;

6) Results of operations and

In the entities, agencies, and persons referred to in the second paragraph of Art. 3, the government audit will examine the use of public resources.

Classes

Art. 31.- The government audit shall be internal when it is carried out by the relevant administrative units of the public sector entities and bodies; and, externally, when the Court or the Private Signatures are held in accordance with Art. 39 this Act; it shall be financial when it includes the aspects contained in numerals (1), (2) and (3) of the previous article and, operational where it relates to one of the last three numerals of the same article. The point-in-time analysis or review of any of the numerals of the previous article will be called Special Examination.

Executor staff

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Art. 32.- The government audit will be carried out by higher-level professionals, legally authorized to practice in El Salvador. The audit class to be carried out shall determine the suitability of the knowledge to be required. Opinions on financial statements will be signed by public accountants enrolled in the Audit Board of the Public Accounting and Audit Office.

Communication

Art. 33.- In the course of the examination, government auditors shall maintain constant communication with the servers of the audited entity or body, giving them the opportunity to present documented evidence or evidence and verbal information

SECTION II

INTERNAL AUDIT

Organization

Art. 34.- In the entities and bodies referred to in the first paragraph of Article 3 of this Law, a single internal audit unit shall be established, under the direct dependence of the highest authority.

The internal audit unit shall carry out audit of the operations, activities and programmes of the respective entity or body and its dependencies.

EXCEPT AS SET OUT IN THE FIRST SUBPARAGRAPH OF THIS PROVISION TO PUBLIC SECTOR ENTITIES OR BODIES WHOSE OPERATING BUDGET IS LESS THAN FIVE MILLION COLONES, AND IN ANY CASE MUST COMPLY WITH THE TECHNICAL STANDARDS FOR INTERNAL CONTROL, IN SO FAR AS THEY ARE APPLICABLE. (2)

Independence

Art. 35.- The internal audit unit shall have full functional independence. It shall not perform functions in the processes of administration, prior control, approval, accounting or decision-making within the entity.

IN CASE OF REMOVAL, REMOVAL OR REMOVAL OF BUDGET ITEM FROM THE OFFICE OF A SERVER FROM THE INTERNAL AUDIT UNIT, IT SHALL BE REASONED, WITH THE EXPRESSION OF LEGAL CAUSES AND NOTIFYING THE COURT, FOR THE PURPOSES OF SUBSEQUENT AUDITS. (2)

Labors Coordination

Art. 36.- THE INTERNAL AUDIT UNITS SHALL SUBMIT TO THE COURT, NOT LATER THAN THIRTY-ONE OF MARCH OF EACH YEAR, THEIR WORK PLAN FOR THE FOLLOWING FINANCIAL YEAR AND SHALL INFORM THE COURT IN WRITING IMMEDIATELY OF ANY CHANGES THAT MAY BE MADE TO IT. HICIERE. FAILURE TO COMPLY WITH THE ABOVE WILL RESULT IN ADMINISTRATIVE RESPONSIBILITY FOR THE HEAD OF THE INTERNAL AUDIT UNIT. (2)

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Reports

Art. 37.- THE REPORTS OF THE INTERNAL AUDIT UNITS SHALL BE SIGNED BY THE HEADS OF THESE UNITS AND DIRECTED TO THE AUTHORITY FROM WHICH THEIR APPOINTMENT COMES.

A COPY OF SUCH REPORTS WILL BE SENT TO THE COURT FOR ANALYSIS, EVALUATION, VERIFICATION AND INCORPORATION AFTER THE CORRESPONDING AUDIT REPORT. (2)

unrestricted Access

Art. 38.-Internal audit units and their staff will have unrestricted access to what is referred to in Art. 45.

SECTION III

AUDITS BY PRIVATE FIRMS

Rating, Selection, and Recruitment

Art. 39.- Pursuant to Article 5 of this Law, the President of the Court may hire private firms to support their audits when they deem it necessary and according to the process of qualification, selection, hiring and competition,

The public sector entities and bodies subject to the jurisdiction of the Court that need to hire private firms for the practice of the external audit of their operations will apply in the relevant to this Law and the corresponding Regulation.

The Court will keep a record Updated private audit firms, of recognized professionalism, for the purposes of this article.

Rules Observance

Art. 40.- The private firm and its staff must meet the requirements specified in the respective Regulations and the Government Audit Standards.

The firm and its staff must be completely independent of the functions, activities and interests of the entity or body subject to examination and its officials.

REPORTS FROM PRIVATE AUDIT FIRMS (2)

Art. 41.-THE AUDITS CARRIED OUT BY THESE FIRMS SHALL BE SUPERVISED BY THE COURT AND THE REPORTS RESULTING THEREFROM SHALL BE SUBJECT TO THE PROCEDURE SET OUT IN ARTICLE 37 OF THIS LAW. (2) (3)

SECTION IV

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AUDITING BY THE COURT OF ACCOUNTS

Planning

Art. 42.- The audit exercise by the Court will be subject to annual planning.

Execution

Art. 43.- The Court will audit in accordance with this Law, its regulations and with government auditing policies and standards.

Independence of Audit Staff

Art. 44.-The staff of the government audit of the Court will maintain full independence before the entities and bodies subject to its control.

The auditors of the Court will not be able to carry out audit tasks in entities and agencies for those who provided services, except as internal auditor, within the last five years. They will also not be able to audit on activities performed by their relatives who are within the fourth degree of consanguinity or second of affinity or when there is a real or potential conflict of interest.

unrestricted access

Art. 45.- The President of the Court or who does his or her special representatives and the government auditors of the Court shall have unrestricted access to records, files and documents that support the information and even the operations in case, as soon as the nature of the audit requires it.

They are also empowered to make witnesses and receive their statements in the actions that are within the powers of the Court.

When the operations or activities that are classified or reserved, will be examined with that same character.

Audit Reports

Art. 46.- THE AUDIT REPORTS SHALL BE SIGNED BY THE OFFICIALS OF THE COURT, WHICH SHALL BE DETERMINED BY THE REGULATIONS AND THE RULES. THE COURT WILL HAVE THE ATTRIBUTION TO INFORM THE PRESIDENT OF THE REPUBLIC IN WRITING, TO THE LEGISLATIVE ASSEMBLY, AND TO THE RESPECTIVE SUPERIORS OF THE RELEVANT IRREGULARITIES VERIFIED TO ANY OFFICIAL OR PUBLIC EMPLOYEE IN THE MANAGEMENT OF ASSETS AND FUNDS SUBJECT TO OVERSIGHT. THESE REPORTS SHALL BE PUBLICLY AVAILABLE. (2) (3)

SECTION V

AUDIT RESULTS

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Comments, Conclusions, Recommendations

Art. 47.- The reports will have the content that the regulations and the audit rules will establish.

AUDIT FINDINGS, MUST BE RELATED AND DOCUMENTED, FOR EVIDENTIARY PURPOSES. (2)

Required Recommendations

Art. 48.-The audit recommendations will be mandatory in the entity or body, and therefore, monitored by internal and external post-control.

Discrepancies

Art. 49.- THE DIFFERENCES OF OPINION BETWEEN THE GOVERNMENT AUDITORS AND THE SERVERS OF THE AUDITED ENTITY OR BODY SHALL BE RESOLVED, AS FAR AS POSSIBLE, WITHIN THE COURSE OF THE EXAMINATION. THEY WILL APPEAR IN THE REPORT, WITH THE DIVERGENT VIEW OF THE SERVERS. (2)

CHAPTER V RELATED TO ADMINISTRATION SYSTEMS

System Relationships

Art. 50.- The system of control and audit of public administration will examine the following administrative systems: Planning, Public Investments and Budget, Administrative Organization, Revenue Administration, Treasury, Public Credit and Accounting, Public Procurement, Asset and Services Administration, and Human Resources.

Presentation of Assessments

Art. 51.- The decision-making bodies responsible for administrative systems, subject to governmental control, shall submit to the Court a copy of the periodic evaluations carried out on the operation of their own systems, in order to be considered

TITLE III

LIABILITY FOR PUBLIC FUNCTION

CHAPTER I

RESPONSIBILITY DETERMINATION

SECTION I

CLASSES Liability

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Correction Presanointing

Art. 52.- IT IS LEGALLY PRESUMED THAT THE OPERATIONS AND ACTIVITIES OF THE PUBLIC SECTOR ENTITIES AND BODIES AND THEIR SERVANTS SUBJECT TO THIS LAW ARE RELIABLE AND CORRECT, UNLESS IT HAS PRECEDED AN ENFORCEABLE JUDGMENT DECLARING THE RESPONSIBILITY, ON THE PART OF THE COURT. (2)

It shall not be necessary to declare entities and bodies or their servers exempt from liability, except where they have been found liable for irregularities, damages or deviations, by the Court.

public or popular choice will be required from the Court of conformity to the Constitution and the Laws.

Competition to establish responsibilities

Art. 53.- THE COURT IS COMPETENT TO KNOW AND JUDGE THE ADMINISTRATIVE AND FINANCIAL OPERATIONS OF THE ENTITIES AND BODIES SUBJECT TO THIS LAW. IT SHALL ESTABLISH BY THE JUDGMENT OF THE ACCOUNTS, THE ADMINISTRATIVE OR ECONOMIC RESPONSIBILITIES, OR BOTH IN THEIR CASE. (2)

Administrative Responsibility

Art. 54.- THE ADMINISTRATIVE RESPONSIBILITY OF THE OFFICIALS AND EMPLOYEES OF THE PUBLIC SECTOR ENTITIES AND BODIES SHALL BE GIVEN FOR FAILURE TO COMPLY WITH THE LAWS AND REGULATIONS AND FOR THE FAILURE TO COMPLY WITH THEIR POWERS, POWERS, FUNCTIONS AND DUTIES OR CONTRACTUAL STIPULATIONS, WHICH ARE THE RESPONSIBILITY OF THEM FOR THE PURPOSE OF THEIR DUTIES. ADMINISTRATIVE RESPONSIBILITY SHALL BE PUNISHABLE BY FINE. (2)

Heritage Responsibility

Art. 55.- responsibility of the estate shall be determined in a private manner by the Court, for the economic damage shown in the reduction of the patrimony, suffered by the respective entity or body, due to the action or omission of its own servers or third parties.

SECOND REPEALED (2) (3)

COMMUNICATION OF POSSIBLE CRIMINAL ILLICIT (2)

Art. 56.-THE PRESIDENT OF THE COURT WILL INFORM THE ATTORNEY GENERAL OF THE REPUBLIC, OF THE POSSIBLE CRIMINAL OFFENCES THAT ARE BEING WARNED AGAINST THE EXERCISE OF THE POWERS OF THE COURT, WITHIN THE NEXT TWENTY-FOUR HOURS. (2) (3)

SECTION II

DEGREES OF RESPONSIBILITY

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Direct responsibility

Art. 57.- The servants of the public sector entities and bodies that administer financial resources or hold the use, registration or custody of material resources shall be liable, until due to the slight fault of their loss and impairment.

Primary Responsibility

Art. 58.- It is primarily responsible, who receives from the State a payment without actual or lawful cause, or in excess of their right, or non-liquid in the forecast period, advances, loans or any other kind of funds.

Joint responsibility or solidarity

Art. 59.- There will be joint responsibility when two or more people appear as co-authors of the same administrative act that has generated responsibility; it will be in solidarity when the Law determines it.

Subsidiary liability

Art. 60.- No public servant may be relieved of his or her legal responsibility, on the grounds of compliance with superior orders with respect to the illegal use of immovable property, furniture and other property, except as provided in the second paragraph of Art. 28 of this Law and in the following points.

The senior official who has delivered such orders shall be directly responsible for the loss, damage or damage to the entities and bodies; the official who has complied with the order shall be subsidiary, but may rely on the benefits of order and excuse.

When the Subsidiary liability shall be paid, subrogated to the rights of the entity and creditor body and may repeat the payment against the principal responsible for the executive route. The certified copy of the order and proof of payment will have executive force.

Responsibility for action or omission

Art. 61.- The servers will be responsible not only for their actions but when they stop doing what is required of them by the Law or the functions of their office.

CHAPTER II ADMINISTRATIVE COURT NOTIFICATIONS

Notifications administrative

Art. 62.- The Court shall notify its actions to the servants of the entities and bodies of the public sector or to third parties, in personal form by means of a corner, or registered post at the address of the person concerned or in his place of work.

When examining the operations of someone who no longer exercises the waiver charge or

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any other cause, the Court will notify you of the diligence. In case the server has passed away, the notification will be made to its heirs.

In case of notifications by registered mail, it will be assumed legally that the server has received the notification. After fifteen business days, counted from the date of the delivery receipt to the mail, it will be notified.

Special Notifications

Art. 63.- Where there is no known address, the notification shall be made by publication, in one of the largest newspapers of the Republic.

The notifications by the written press may be individual or collective; they shall contain the relationship of the examination, names and surnames of the stakeholders and the charges and periods of their service.

CHAPTER III OF THE ADMINISTRATIVE GLOSA

REFERRAL OF AUDIT REPORT TO FIRST INSTANCE CHAMBERS (2)

Art. 64.-ISSUED AND NOTIFIED AN AUDIT REPORT, CONTAINING FINDINGS OR OBSERVATIONS, SHALL BE TRANSMITTED TO THE UNIT OF RECEIPT AND DISTRIBUTION OF THE AUDIT REPORTS OF THE COURT WITHIN EIGHT WORKING DAYS FROM THE LAST NOTICE.

A BACKGROUND NOTE WILL BE ATTACHED TO THAT REPORT, THE CONTENT OF WHICH WILL BE DETAILED IN THE RESPECTIVE REGULATION.

RECEIVED THE AUDIT REPORTS, THE UNIT MENTIONED ABOVE, WILL DISTRIBUTE THEM EQUALLY, WITHIN THREE WORKING DAYS, COUNTED FROM THE DATE OF THEIR RECEIPT, BETWEEN THE COURT ' S FIRST INSTANCE CHAMBERS, TO START THE JUDGMENT OF ACCOUNTS.

THE AUDIT REPORTS IN WHICH NO FINDINGS OR OBSERVATIONS EXIST, SHALL BE FORWARDED TO THE UNIT WHICH THE FUNCTIONAL ORGANIC REGULATION ESTABLISHES SO THAT, AFTER ANALYSIS, IT SHALL PRODUCE A RESOLUTION EXEMPTING THE ACTING OFFICIALS, WHICH WILL BE SIGNED BY THE PRESIDENT OF THE COURT. (2) (PARAGRAPH 4/ DECLARED UNCONSTITUTIONAL)

TITLE IV

ACCOUNTS JUDGMENT

CHAPTER I GENERAL PRINCIPLES

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Officials Independence

Art. 65.- The President, the Magistrates and Judges of the Court of Auditors of the Republic, in the exercise of their judicial functions are independent and only have to submit to the Constitution and the Laws.

Only the Assembly Legislative will be able to separate the President and Magistrates of the Court from their charges, for fair cause legally proven.

CHAPTER II FIRST INSTANCE

START OF THE TRIAL OF ACCOUNTS (2)

Art. 66.-RECEIVED THE AUDIT REPORT, BY THE CHAMBER OF FIRST INSTANCE, SHALL PROCEED FROM OFFICE TO THE JUDGMENT OF ACCOUNTS, IN ORDER TO DETERMINE THE PATRIMONIAL LIABILITY OF THE OFFICIALS, EMPLOYEES AND THIRD PARTIES REFERRED TO IN THIS LAW, AS WELL AS THE ADMINISTRATIVE RESPONSIBILITY OF THE FIRST TWO.

THE RESOLUTION ORDERING THE TRIAL OF ACCOUNTS WILL BE NOTIFIED TO THE ATTORNEY GENERAL OF THE REPUBLIC, IN ORDER TO SHOW PART IN THE TRIAL. (2)

ANALYSIS, PLACEMENT, AND NOTIFICATION (2)

Art. 67.-THE CHAMBER OF FIRST INSTANCE SHALL CARRY OUT THE ANALYSIS OF THE AUDIT REPORT AND OTHER DOCUMENTS; IT SHALL DETERMINE THE QUALMS ATTRIBUTABLE TO EACH OF THE OFFICIALS AND EMPLOYEES ACTING OR TO THIRD PARTIES IF ANY, AS WELL AS TO ITS MEMBERS WHERE APPROPRIATE, PLACING THEM TO MAKE USE OF THEIR RIGHTS. (2)

REPLY, REQUESTS, AND DEFAULT (2)

Art. 68.-THE PERIOD FOR THE USE OF THEIR RIGHT OF DEFENCE BY THE PERSONS IN PLACE SHALL BE 15 WORKING DAYS FROM THE DAY FOLLOWING THE DATE OF VERIFICATION OF THE SITE. THE PARTIES MAY SUBMIT THE RELEVANT EVIDENCE IN ANY STATE OF THE PROCESS BEFORE THE JUDGMENT.

IF, WITHIN THE PERIOD PRESCRIBED ABOVE, THE PRACTICE OF PROCEEDINGS IS REQUESTED, THEY SHALL BE CARRIED OUT IF THEY ARE BROUGHT, AFTER LEGAL SUMMONS BY THE PARTIES AND IN A REASONABLE TIME, WHICH SHALL NOT EXCEED THIRTY WORKING DAYS AS THE CASE MAY BE.

AFTER THE DEADLINE SET FORTH IN THE FIRST PARAGRAPH OF THIS ARTICLE, IF ANY OF THE PARTIES HAS NOT MADE USE OF THAT RIGHT, IT SHALL BE DECLARED REBEL AT THE REQUEST OF THE ATTORNEY GENERAL OF THE REPUBLIC OR OF ITS OWN OFFICE. (2)

First Instance Statement

Art. 69.- IF FOR THE EXPLANATIONS GIVEN, PROOF OF DISCHARGE PRESENTED, OR BY

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THE RESULTS OF THE PROCEEDINGS, WILL BE CONSIDERED TO HAVE BEEN SUFFICIENTLY DISTORTED, THE HOUSE WILL DECLARE THE RESPONSIBILITY ENTERED IN THE JUDGMENT AND ABSOLVE THE REPAIRED, APPROVING THE MANAGEMENT OF IT.

IN THE CASE OF REBELLION, OR WHEN THE HOUSE IS NOT SUFFICIENTLY FADED, THIS WILL RULE BY DECLARING THE ADMINISTRATIVE OR PATRIMONIAL RESPONSIBILITY OR BOTH IN ITS CASE, CONDEMNING THE REPAIRED TO PAY THE THE AMOUNT OF HIS OR HER LIABILITY AND THE CORRESPONDING FINE WHEN IT COMES TO ADMINISTRATIVE RESPONSIBILITY, PENDING THE APPROVAL OF HIS PERFORMANCE AS LONG AS THE FULFILLMENT OF HIS SENTENCE IS NOT VERIFIED.

ALL OF THE ABOVE WILL BE BEFORE A HEARING, FOR THREE WORKING DAYS, TO THE ATTORNEY GENERAL OF THE REPUBLIC. (2)

Resources

Art. 70.- The final judgment pronounced in the first instance will admit the appeal and review resources.

The appeal will be in both effect and will be brought before the Court of Second Instance. The term to be filed shall be three working days from the day following that of the respective notification.

If an appeal is not filed in time, the Chamber of First Instance, at the request of a party or of its own office, declare the statement executed, ordering in the same auto that the corresponding execution is free.

Right to explanation or clarification

Art. 71.- final judgment shall be pronounced, shall not be revoked or amended for any reason; but written request from any of the parties may be made, presenting within twenty-four hours of the judgment, explaining or clarifying within of three working days, counted from the day following the filing of the respective application.

If any of the parties has requested explanation or clarification and another has appealed, it shall be settled in advance on the first.

Notified that it is the resolution on the clarification and passed the new term to appeal, resolve the relevant over any pending appeal.

CHAPTER III SECOND INSTANCE

Instance Home

Art. 72.- Introduced the process to the Chamber of the Second Instance, if it is considered appropriate.

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the resource will be moved to the appellant to express grievances.

The appeal will be moved to answer the expression of aggrieved.

Both to express grievances and for its defence the term of eight is granted working days for each part, counted from the day following the day of the last notification.

The appeal is allowed to adhere to the appeal when answering the expression of grievances, when the judgment of the first instance contains two or more parts and some of them are burdensome; the Chamber will grant new term to the

i)

terms referred to in the preceding paragraphs, if none of the parties have requested evidence, and neither shall the House order any diligence, with the expression and defence, the Chamber shall give judgment within a period of 15 working days from the last due diligence.

Second Instance Statement

Art. 73.- The judgment of the Chamber of the Second Instance shall confirm, reform, revoke, extend or annul the first instance. It will be circumscribed to the appealed points and to those that must have been decided and were not in the first instance, however they have been proposed and ventilated by the parties.

The sentence will contain the declaratory of the execution, the issuing of the execution and its submission to the Attorney General of the Republic, if any action is to be taken by reason of it.

From the pronounced judgment, it may be requested explanation or clarification as in the first instance and in the same terms.

The main piece will be returned to the First Instance Chamber of origin with certification of the judgment provided and of the order of clarification or of which I will deny the clarification, if any. It will order the statement to be satisfied and send the case to the corresponding file.

Fact Interposition

Art. 74.-Referred to the appeal by the Chamber of First Instance, which must have been granted, the appellant may submit to the Chamber of the Second Instance within three working days from the date of notification of the refusal, asking to be admitted to the appeal.

The Chamber of the Second Instance will ask for the cars, except that from the simple reading of the application it appears the inadmissibility of the show. The Chamber of First Instance will send the cars to the Second Instance within twenty-four working hours.

Resource Source

Art. 75.- When the Chamber of the Second Instance judges that the appeal of appeal has been improperly denied, it will order the cars to pass to the respective Chamber of First Instance, who

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will make the site referred to in Art. 72, so that the parties may be entitled to it.

If the appeal is not made, the Chamber of the Second Instance will resolve in the event that the judgment returns to the Chamber of First Instance. Instance to carry forward their providences, fighting to the effect certification of how resolved.

CHAPTER IV OF THE REVIEW OF STATEMENTS

Subject To Review Statements

Art. 76.-Final statements executed in the First or Second Instance, pronounced in the account judgments, can be reviewed for one time, in the following cases:

1) By calculation, name, charge, or function, or period of action;

2) If the person concerned has new documents relating to the repair, provided that, in the opinion of the Chamber of the Second Instance, the reason for not having been presented in his/her opportunity is reasonable and valid;

3) That the statement is based on legally declared false documents;

4) When two or more persons have been convicted by virtue of conflicting judgments or judgments with each other for the same reason;

5) When by the examination of another financial movement it is discovered, in which it has been the object of the final decision, errors transcendental, omissions of charge, duplicity of data or false applications; of funds, goods or public values;

6) When, in the content of the judgment, the method of estimated calculations has been applied and the repaired subsequently the documents which it was required to show or the legitimately admissible vouchers of those calculations that had a presumptive basis.

The review facility will also proceed when a judgment has been issued without unrestricted application of a more benign Law.

Start of Review

Art. 77.- The review may be initiated either on its own initiative or at the request of an interested party in the case, in the understanding that it is all who the sentence harms or takes advantage of, even if it has not intervened in the judgment.

PARAGRAPH 2 REPEALED (2)

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Review Processing

Art. 78.- THE REQUEST FOR REVIEW SHALL BE SUBMITTED TO THE CHAMBER OF SECOND INSTANCE, WITH THE DOCUMENTS JUSTIFYING THE APPEAL, SUBJECT TO INADMISSIBILITY. IF THE APPLICATION IS ACCEPTED, THE EXECUTION OF THE JUDGMENT SHALL BE SUSPENDED PROVISIONALLY, IF APPROPRIATE; OR THE EXECUTION OF THE EXECUTION SHALL BE STOPPED IF IT HAS NOT BEEN CARRIED OUT. (2)

The Chamber shall hear from the parties, including the Attorney General of the Republic, for eight working days, to expose the relevant and to what they may say or in their rebellion, shall proceed as provided in the following articles.

Art. 79.- In the cases of numerals 1), 2) and 3) of Art. 76 of this Law, the House shall rectify the miscalculation, appreciate the documents submitted and its admissibility, or recognize that the judgment must be amended by virtue of the proven falsehood. of the documents.

The Chamber will modify the statement in the revised part or confirm it.

It will be certified by the President of the Chamber, and will be added to the corresponding executor, which will remain so modified or confirmed as the case may be. The aggregation of such certification to the executor results in the termination of the suspension that the previous article speaks.

Art. 80.- In the case referred to in Article 76 (4) of this Law, the Chamber shall declare whether or not the contradiction exists. If so, it will revoke the judgments in the conflicting parties and pass the judgments corresponding to the same Chamber of First Instance to accumulate and deal with the contradictory aspects.

Yes in the judgments suspended there will be a non-revoked part, each certification of the review statement will be added to each of them, in order to continue the execution as to the current part.

The new execution resulting from the accumulated judgments, will comply independently of the originally issued execs.

Art. 81.- In the cases of Article 76 (5) of this Law, the Chamber of First Instance or the official who discovers such cases, shall give an account to the Chamber of the Second Instance, which shall initiate the review with those who were a party or have been part of it. the trial that is about to review, the same as with the Attorney General of the Republic.

If it is estimated that there is reason to repair, it will pass it to the Chamber of First Instance that knew of the trial in which it should have been repaired, so that it will initiate trial by the new repair.

Art. 82.- In the case of Article 76 (6) of this Law, the Chamber of the Second Instance shall consider whether the documents submitted are admissible for review; if it is admissible, it shall annul the judgment as soon as it is founded on the estimates and shall refer the judgment to the President of the Court with the documents, in order for it to order a new audit or the judicial intervention if it is relevant, as if the documents in his/her opportunity.

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Estimate of accounts or documents

Art. 83.- The estimation of the accounts or documents made by the Chamber of Second Instance and the partial or total recall of the judgment which I delivered, in the cases of Arts 80 and 81, shall be the sole object of the review and shall not mean statement on the legitimacy of those or their admissibility in the retrial of accounts.

Payment of payment

Art. 84.- In cases where the review is in favour of the repair, where the original judgment is already fulfilled, the State shall return to the injured party the amounts it received unduly, with the exception of the damage and damage

Art.

Art. 85.- THE REVIEW MAY BE REQUESTED WITHIN TWO YEARS OF THE EXECUTION OF THE JUDGMENT OF WHICH THE APPEAL IS SOUGHT, THE EFFECT OF WHICH SHALL BE THE PERIOD FROM THE DAY FOLLOWING THAT IN WHICH IT WAS EXECUTED. (2)

CHAPTER V SETTINGS

Substance, impediments, recusations, and excuses

Art. 86.- With regard to the substantiation of the judgment of accounts, discord of judges and votes to pronounce resolutions, the regulation for the exercise of the judicial function of the Court will be available.

The Court of Justice and the Court of Justice of the European Communities shall, in accordance with the rules of procedure laid down in Article 6 (1) of Regulation (EC) No No 1, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, will be resolved by the Chamber of the Second Instance; and those of the President and Magistrates, by the other members of this.

Notifications

Art. 87.- RESOLUTIONS THAT ARE ISSUED IN THE JUDGMENT OF THE ACCOUNTS SHALL BE NOTIFIED IN ACCORDANCE WITH THE PROVISIONS OF THE CIVIL PROCEDURE CODE. WHEN ANSWERING THE STATEMENT OF OBJECTIONS OR IN ANY STATE OF THE JUDGMENT, THE PERSON CONCERNED MUST POINT OUT TO THE HOUSE, PLACE TO HEAR NOTIFICATIONS; OTHERWISE THEY WILL BE TOLD BY EDICT ON THE BOARD OF THE OFFICE. (2)

Site to the absent

Art. 88.- WHEN IT IS TO PLACE AN ABSENTEE, AN EDICT SHALL BE PUBLISHED IN THE OFFICIAL JOURNAL AND IN TWO NATIONAL CIRCULATION NEWSPAPERS, QUOTING IT TO BE SUBMITTED TO THE RESPECTIVE CHAMBER OF FIRST INSTANCE, TO RECEIVE THE COPY OF THE STATEMENT OF OBJECTIONS, WITHIN FIVE WORKING DAYS OF SUCH PUBLICATION. THE EDICT WILL CONTAIN

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IN ADDITION TO THE NAME, FUNCTION, OR FUNCTION, CORRESPONDING PERIOD, AND FIXED SUM. (2)

The same procedure will follow when the judgment against the heirs of a repaired, if unknown or absent, is to be placed or continued.

Name of defender

Art. 89.-AFTER THE TERM REFERRED TO IN THE PREVIOUS ARTICLE, WITHOUT THE ABSENCE OF THE ABSENCE OF THE COPY OF THE STATEMENT OF OBJECTIONS, THE CHAMBER OF FIRST INSTANCE SHALL APPOINT AN ADVOCATE TO REPRESENT HIM IN THE TRIAL. THE HUMAN RIGHTS DEFENDER MUST BE A LAWYER FOR THE REPUBLIC. ACCEPTED BY THE OFFICE AND SWORN IN, YOU WILL BE PERSONALLY HANDED THE COPY OF THE STATEMENT OF OBJECTIONS. THE HUMAN RIGHTS DEFENDER SHALL CEASE TO BE IN CHARGE OF THE PROCEEDINGS, THE REPAIRED, THE PROXY OR HIS HEIRS. (2)

Testimonial Test

Art. 90.- In the judgments of accounts, the testimonial test will not be admissible, but when the force majeure or the fortuitous case, which cannot be established in any other way.

In order to fade the repair, the test on the loss of the documentation; the discharge must be established by any other test means.

The acceptance or rejection of this test medium, as well as the probative strength of the depositions, will be qualified by the current Chamber in view of the special circumstances, being able to request the reports you consider convenient to authorities or individuals, in relation to the facts investigated.

Receiving the testimonial test

Art. 91.- To receive the testimonial test, the day and time to be received will be fixed, with the summons of the Attorney General of the Republic and other parties.

Final payment for payment

Art. 92.- When I measure the payment of the sums repaired, plus the interest and fines that are imposed, the Chambers may, without the need for a hearing to the Office of the Prosecutor General of the Republic, be able to excel in the procedure for the repair and to declare liability-free in the following cases:

1) IN FAVOUR OF THE REPAIR WHICH PAYS THE FULL AMOUNT OF THE AMOUNT OF WHICH IS SOLELY RESPONSIBLE, OR OF WHICH IT PAYS THE PART THAT CORRESPONDS TO IT IN THE STATEMENT OF OBJECTIONS FORMULATED AGAINST SEVERAL, ALWAYS THE RESPONSIBILITY IS NOT SOLIDARITY;

2) IN FAVOR OF THE REPAIRED THAT PAYS THE TOTALITY OF WHAT IT IS RESPONSIBLE IN A STATEMENT OF OBJECTIONS FORMULATED AGAINST SEVERAL, BE THEIR DIRECT OR SUBSIDIARY RESPONSIBILITY, INDIVIDUAL, JOINT OR SOLIDARITY. HOWEVER, THOSE RELEASED BY THE PAYMENT MAY REQUEST THAT THE TRIAL BE CONTINUED UNTIL IT IS DECIDED ON THE QUALMS IN THE FINAL JUDGMENT. THIS APPLICATION MUST

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TO APPEAR WITHIN THIRTY WORKING DAYS, COUNTED FROM THE LAST NOTICE OF THE ORDER OF DISMISSAL.

IF THE REQUEST IS NOT PRESENTED IN THE TERMS DESCRIBED ABOVE, THE ORDER OF DISMISSAL SHALL TERMINATE THE APPLICATION. (2) (3)

Executes and Finiquitos

Art. 93.- Correspond to the President of the Court, who will carry out execution in the case trials and extend finiquitos.

The convictions will be passed to the Attorney General of the Republic to ask for their compliance. The Court will enforce Article 5 (10) of this Law.

The enforceability of an absolute judgment shall include the preamble and the parts of the judgment in which the persons concerned are absolved and declared free of liability.

If the sentence is absolute, the House will send the judgment to the court definitively and will note to the President of the Court that, on its own initiative, it will extend the finiquito; if it is a conviction, it will send it provisionally, as long as there is no

Substitute Legislation

Art. 94.- The Civil Procedure Code will be applied to the unscheduled account trial.

TITLE V

SINGLE EXPIRATION

ADMINISTRATIVE PRIVILEGES EXPIRATION

ART. 95.-THE POWERS OF THE COURT TO PRACTICE THE AUDIT ACTIONS, TO REQUIRE THE PRESENTATION OF FINANCIAL INFORMATION TOGETHER WITH THE SUPPORTING DOCUMENTATION AND TO ISSUE THE AUDIT REPORT, WILL EXPIRE IN FIVE YEARS, COUNTED FROM THE ONE IN JANUARY OF THE FOLLOWING YEAR TO WHICH THE OPERATIONS WERE AUDITED. (2)

Jurisdiction expiration

Art. 96.- THE FACULTY OF THE CHAMBERS OF FIRST INSTANCE TO PRONOUNCE THE RESPECTIVE JUDGMENT SHALL EXPIRE IN TWO YEARS FROM THE DATE OF RECEIPT OF THE AUDIT REPORT IN THE RESPECTIVE CHAMBER OF FIRST INSTANCE. (2)

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Expiration Declaratory

Art. 97.- The expiration shall be declared ex officio or at the request of a party, by the President of the Court in the cases of Art. 95 of this Law; and in the cases of the previous article, by the Chamber that I am aware of.

expiration

Art. 98.- Declared the expiration, file will be opened to deduce responsibilities.

Regarding the officials and administrative employees, in the cases of Art. 95 of this Law will be the President of the Court; regarding the judges of the Chambers of First Instance, in the cases of Art. 96 of it, to the Chamber of the Second Instance and with respect to the President and Magistrates of the Court, to the Legislative Assembly.

If the expiration is caused by negligence or malice of the Member of the Court of First State, the Court of First instance, the Court of First Law, without prejudice to the criminal penalties to be imposed; for this latter effect, the Attorney General of the Republic shall be informed.

TITLE VI

DUTIES, PRIVILEGES AND SANCTIONS

CHAPTER I DUTIES AND ATTRIBUTIONS

Entitlement to the Entity or Body

Art. 99.- The highest authority or holder of each public sector entity or body has the following duties:

1) Ensure the implementation, operation and updating of administrative systems, taking care to incorporate into them internal control;

2) Ensure the establishment and strengthening of an internal audit unit;

3) Ensure proper communication and collaboration with government auditors by all servers that are position.

Contractual Process Responsibilities

Art. 100.- The officials and employees who conduct the processes prior to the conclusion of the construction, supply, advisory or service contracts to the Government and other entities referred to in Art. 3 of this Law, shall be responsible for appropriate and applicable of the technical specifications and their legal conclusion.

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Those charged with supervising, controlling, qualifying or directing the execution of such contracts will be responsible for strict compliance with the technical specifications, contractual stipulations, programs, budgets, costs, and expected deadlines.

Your responsibility will be in solidarity with direct managers.

For such purposes, the Court will exercise jurisdiction over the persons mentioned.

Audit Staff Obligations

Art. 101.- Those who carry out government audits shall perform their duties in accordance with this Law, Regulations, Audit Rules and any other provisions issued by the Court. They shall immediately inform the President of the Court of any criminal act or serious misconduct to verify in the performance of their duties. You are required to keep your reservation on the issues you know for them.

Responsibilities of the Funds and Assets Administrators

Art. 102.- Officials and employees of public sector entities and bodies, which collect, protect, administer, authorize, endorse, endorse, distribute, register or control funds, assets or other resources of the State and of the Autonomous Institutions; income liquidators, persons who receive advances to make payments on behalf of the public sector; are responsible for verifying that the prior internal control process has been met.

Obligations of Public Servers

Art. 103.- Officials and employees of public sector entities and bodies, subject to the scope of this Law, are obliged to collaborate with government auditors, in the terms that the respective regulations establish. In particular, they are required to appear as witnesses to provide evidence to such auditors.

The Court or those who practice government audit may request the position of stamps in premises or furniture, such as Prior to the practice of a special audit and examination.

The competent authority to hold the stamp position shall be the Judges of Peace.

Obligation to bail

Art. 104.- Officials and employees of the public sector in charge of the reception, control, custody and investment of public funds or securities, or the handling of public goods, are required to provide bail in favor of the State or the entity or the respective body, in accordance with the Law to respond to the faithful fulfillment of their duties.

No possession of the charge shall be given to the person who has not complied with this requirement.

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Banking Institutions Obligations

Art. 105.- The Central Reserve Bank and other institutions of the Financial System are required to provide information, through written requests and confirmations, to government auditors, duly accredited to the balances of accounts of public sector entities and bodies; of credit operations and other banking services, of outstanding balances of payments.

They are required to present to the accounting units of the institutions and public sector bodies; detailed and comprehensive documents and reports relating to the collection and payment; the relevant information of the financial operations carried out on behalf of such entities and bodies.

Obligations of Particular

Art. 106.- Natural or legal persons in the private sector, who have contractual relations with public sector entities and bodies, are required to provide duly accredited government auditors with written confirmations on transactions and transactions carried out or carried out with the entity or body subject to examination and to take care of their citations, calls and requests within the time limit they are required to do so.

Natural persons or persons representatives of the latter shall appear at the written request of those auditors, declaring as witnesses to provide them with evidence.

CHAPTER II SANTIONS

FINES (2)

Art. 107.-THE ADMINISTRATIVE RESPONSIBILITY REFERRED TO IN THIS LAW SHALL BE SANCTIONED BY THE COURT, WITH A FINE, THE AMOUNT OF WHICH MAY NOT BE LESS THAN TEN PER CENT AND NOT MORE THAN TEN TIMES THE SALARY OR MONTHLY SALARY RECEIVED BY THE PERSON RESPONSIBLE, TO DATE IN WHICH RESPONSIBILITY WAS GENERATED.

PERSONS WHO ARE PUBLIC SERVANTS SHALL RECEIVE ANOTHER TYPE OF REMUNERATION FROM THE PUBLIC ADMINISTRATION, OR EXERCISE AN AD-HONOREM CHARGE, THE FINE SHALL BE IMPOSED BY GRADUATING FROM FIFTY PERCENT OF A MINIMUM MONTHLY SALARY TO A MINIMUM WAGE. MAXIMUM OF EIGHTY MINIMUM MONTHLY WAGES. FOR THE PURPOSES OF THE FINES REFERRED TO IN THIS ARTICLE, A REGULATION SHALL BE ISSUED WHICH DEVELOPS THE RELEVANT PROCEDURE.

THE AMOUNT OF THE FINE WILL BE DETERMINED, TAKING INTO ACCOUNT THE SERIOUSNESS OF THE FAULT, THE HIERARCHY OF THE SERVER, THE SOCIAL IMPACT OR THE NEGATIVE CONSEQUENCES AND OTHER FACTORS THAT WILL BE WEIGHTED BY THE CAMERA OF FIRST INSTANCE THAT YOU ARE AWARE OF.

IN THE CASE OF RECIDIVISM, THE FINE SHALL BE INCREASED TO TWICE THE AMOUNTS ESTABLISHED, ACCORDING TO THE FIRST AND SECOND POINTS OF THIS ARTICLE.

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WHEN ADMINISTRATIVE RESPONSIBILITY IS DECLARED TO THE HOLDER OF THE AUDITED ENTITY, THE STATEMENT SHALL ALSO BE NOTIFIED TO THE RESPECTIVE HIERARCHICAL SUPERIOR.

THE FINES TO BE IMPOSED SHALL BE CANCELLED IN THE TREASURY OF THE AUDITED ENTITY ' S FINANCIAL UNIT, WITHIN A PERIOD NOT EXCEEDING THIRTY WORKING DAYS, COUNTED FROM THE DAY FOLLOWING THE RESPECTIVE NOTIFICATION. (2) (3)

Collection of fines

Art. 108.- The collection of the fines imposed shall be effective in accordance with the Law, deducting them from the salary of the official or employee or any other amount owed by the Fisco or the public entity concerned, or by means of the legal procedure for those who no longer have a dependency relationship. These fines will be entered into the General Fund of the Nation.

TITLE VII

CHAPTER ONLY FINAL PROVISIONS

Nullity of Contracts

Art. 109.- Contracts for whose financing public resources have been committed will be affected by absolute nullity if they are held without the provision of financial resources, in accordance with the Law.

In these cases, the President of the The Court will be required to inform the Attorney General of the Republic to proceed in accordance with the Law.

Public Sector

Art. 110.- For the purposes of this law, the public sector understands:

1) The established organs and institutions, in accordance with the Constitution and its dependencies;

2) State autonomous institutions and their dependencies;

3) Public law entities created by law or executive decree;

4) Companies or companies whose capital is integrated in one hundred percent of the contributions of the entities and agencies determined in the previous numerals.

Special Publications

Art. 111.- The Court shall make special publications of this Law, its regulations and secondary rules of control, for disclosure in the public sector.

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The proceeds from the sale of the publications will be deposited in Special Account in favor of the Court.

Audit to the Court of Auditors

Art. 112.- The internal audit of the Court's operations will be the responsibility of its audit unit.

Once the President of the Court gives the report prescribed in Article 199 of the Constitution to the Legislative Assembly, it is with the technical support of an audit firm duly accredited in the country and selected by public tender by the Legislative Assembly, will practice to the Court examination of its patrimonial, financial and its activities operational or management.

Without prejudice to the provisions of the first paragraph of this Article, The Court will submit to the Legislative Assembly a copy of any audit report required by the Court.

Anticipate to make payments

Art. 113.- When the person who receives an advance to make payments on behalf of the entities and bodies subject to the scope of the Court's control, does not permanently have the quality of the fund manager or custodian, he will acquire it. in respect of the advance that is granted to you, and will be subject to the responsibilities that this Law establishes for them.

Consultations

Art. 114.- IN THE DEVELOPMENT OF ITS ADMINISTRATIVE ACTIVITIES, THE COURT WILL BE ABLE TO ATTEND TO THE CONSULTATIONS, CONCERNING THE CONTROL OF FINANCIAL RESOURCES AND MATERIALS THAT ARE MADE IN WRITING, BY THE ENTITIES OR BODIES OF THE PUBLIC SECTOR. THE REQUEST SHALL BE ACCOMPANIED BY THE OPINION OF THE CONSULTING ENTITY. (2)

First of this Law

Art. 115.- This Law is special, according to the mandate of Article 196 of the Constitution. Its provisions shall prevail over others of a general or special nature. For its repeal or modification, it must be expressly mentioned.

TITLE VIII

UNIQUE REPEAL AND REFORMS

DROGATORY

ART. 116.- Deroganse the following legal provisions:

1) Organic Law of the Court of Auditors, Decree No. 101 of the National Legislative Assembly, of the twenty-nine of December of a thousand nine hundred and thirty-nine, published in the Official Journal No 284 of the same date and all its reforms.

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2) The articles still in force of the Law of Auditing, issued on 21 May 1930, published in Official Journal No. 138 of 19 June 1930.

3) Articles 1 and 5 of Legislative Decree No. 302 dated July 30, 1992, published in Official Journal No. 152, Volume 316 of August 20 of the same year.

Derogatory and Reform

Art. 117.- Repeal all the provisions contained in other Laws governing the organization, audit and procedure to be exercised by the Court and to contradict this Law.

Registration of Personnel

Art. 118.- The registration of personnel of the public administration, starting from the validity of this Law, will pass to the National Institute of Pensions of Public Employees and the Social Welfare Institute of the Armed Forces, within a maximum of one year,

TITLE IX

TRANSIENT AND VIGENTIAS

Art. 119.- The judgments of the accounts which are being held and the accounts which have been received prior to the validity of this Law shall be processed in accordance with the previous Law; however, the Court shall settle those accounts in the one year, for which it will observe the following mechanism: it will review all accounts, in order to determine the total amount of each of them. The full payroll of these accounts will be sent to the Legislative Assembly for their knowledge. The Court will send a quarterly report to the Legislative Assembly on the outcome and progress of the accounts examined.

Art. 120.- The Court and the entities subject to its jurisdiction shall have a period of transition of twelve months from the validity of this Law, for the implementation of the system established therein, drawing up plans, methods and procedures.

Art. 121.- It is waived to comply with the requirements prescribed in Article 32 of this Law to the audit staff who are accredited as such by the Court, until after five years from the validity of this Law.

accreditation, the Court will assess mainly academic preparation and approved courses, proven practical experience, results obtained in audit work and the potential professional development of its current staff.

COURT STAFF WHO AT THE DATE OF ENTRY INTO FORCE OF THIS DECREE ARE EXERCISING GOVERNMENT AUDIT FUNCTIONS, WITHOUT FILLING THE REQUIREMENT TO BE A HIGHER-LEVEL PROFESSIONAL, IN ACCORDANCE WITH ARTICLE 32 OF

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THIS LAW WILL HAVE A PERIOD OF UP TO 6 MONTHS TO ENABLE THEM TO COMPLY WITH THIS OBLIGATION, WITH THE INTEREST OF PROVING THEIR QUALITY AS A GRADUATE OF A LEGALLY AUTHORIZED HIGHER EDUCATION INSTITUTION.

THIS PROVISION WILL BE APPLIED ONLY AND EXCLUSIVELY TO THE COURT PERSONNEL WHO ARE EXERCISING GOVERNMENTAL AUDIT FUNCTIONS, WHO HAVE ENTERED INTO THE LABOR FORCE BEFORE THE LAW OF THE COURT. (1) (4)

Art. 122.- The recruitment of the new personnel for the exercise of those functions, by the Court or the public sector entities and bodies, shall be carried out in compliance with the provisions of this Law.

Art. 123.- To guarantee the rights of the servers of the Court that are affected by this Law, the Legislative Assembly, in consultation with the Ministry of Finance, must approve a decree guaranteeing compensation.

Art. 124.- This decree shall enter into force eight days after its publication in the Official Journal.

GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at thirty-one day of the month of August of a thousand nine hundred and ninety-five Five.

MERCEDES GLORIA SALGUERO GROSS PRESIDENT

ANA GUADALUPE MARTÍNEZ MENENDEZ ALFONSO ARISTIDES ALVARENGA VICE-PRESIDENT

JOSÉ RAFAEL MACHUCA ZELAYA JULIO ANTONIO GAMERO QUINTANILLA VICE-PRESIDENT

JOSÉ EDUARDO SANCHO CASTANEDA GUSTAVO ROGELIO SALINAS OLMEDO SECRETARY

CARMEN ELENA CALDERÓN DE ESCALA WALTER RENE ARAUJO MORALES SECRETARY

RENÉ MARIO FIGUEROA FIGUEROA SECRETARY

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CASA PRESIDENTIAL: San Salvador, six days in the month of September of a thousand nine hundred and ninety-five.

PUBESQUIESE,

ARMANDO CALDERÓN SOL, President of the Republic.

MANUEL ENRIQUE HINDS CABRERA, Minister of Finance.

ENRIQUE BORGO BUSTAMANTE, Minister of the Presidency Republic.

D. O. NO 176 TOMO NO 328 DATE: 25 September 1995.

REFORMS:

(1) D.L. NO 84, JULY 27, 2000; D.O. NO. 184, T. 349, OCTOBER 3, 2000.

(2) D.L. NO. 998, SEPTEMBER 26, 2002; D.O. NO. 239, T. 357, DECEMBER 18, 2002.

REFORM TO D. L No. 998/02 D.L. NO 1115, JANUARY 9, 2003; D.O. NO 24, T. 358, FEBRUARY 6, 2003.

(3) D.L. Nº 1147, FEBRUARY 5, 2003; D.O. NO. 46, T. 358, MARCH 10, 2003.

(4) D.L. NO 151, OCTOBER 2, 2003; D.O. NO. 193, T. 361, OCTOBER 17, 2003.

NOTE OF UNCONSTITUTIONALITY

THE CONSTITUTIONAL ROOM OF THE SUPREME COURT OF JUSTICE, BY WAY OF SENTENCE No. 11-97/12-97/1-99 PUBLISHED IN THE OFFICIAL JOURNAL N/ 138, TOOK 356 OF JULY 25, 2002, HE SAID. UNCONSTITUTIONAL THE 6TH OF ART. 8 AND POINT 4 OF ART. 64.

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