Key Benefits:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
1
DECREE N ° 548
THE LEGISLATIVE ASSEMBLY OF THE REPUBLIC OF EL SALVADOR, CONSIDERING: I.-That by Legislative Decree No. 438, dated August 31, 1995, published
in Official Journal N ° 176, Volume 328 of 25 In September of the same year, the Law of the Court of Auditors of the Republic was issued.
II.-That the Law, currently requires a reform to respond to the
principles, criteria and provisions relating to transparency, especially with respect to the powers, powers and functions of the President and Magistrates of that institution.
III.-That also, it is important to make more collegial the decisions that the
Court of Accounts of the Republic takes, to the effect that these are more effective for the operation, jurisdiction, competence and administrative regime of that institution.
IV.-That for the reasons set out above, necessary to carry out the reforms
corresponding to a better functioning of that institution. FOR TANTO,
in use of its Constitutional faculties and at the initiative of the Deputies and Deputies Lorena Guadalupe Peña Mendoza, Donato Eugenio Vaquerano Rivas, Rodrigo Avila Avilés, José Antonio Almendariz, Rolando Alvarenga Argueta, Manuel Orlando Cabrera Candray, Carmen Elena Calderón Sol de Escalon, Silvia Alejandrina Castro Figueroa, Roxana Maricela Duran Hernandez, Rene Gustavo Escalante Zelaya, Ana Maria Margarita Escobar Lopez, Julio Cesar Fabian Perez, Norma Fidelia Guevara Ramírios, Karla Elena Hernández Molina, Nery Francisco Herrera Pineda, Maytee Gabriela Iraheta Escalante, Bonner Francisco Jimenez Belloso, Ernesto Luis Muyshondt Garcia Prieto, Ana Maria Gertrudis Ortiz Lemus, Mario Antonio Ponce Lopez, Carlos Armando Reyes Ramos, Francisco Jose Rivera Chacon, Vilma Carolina Rodriguez Davila, Alberto Armando Romero Rodriguez, Misael Serrano Chavez, Juan Alberto Valiente Alvarez, Patricia Elena Valdivieso of Gallardo, Mauricio Ernesto Vargas Valdez, Ricardo Andres Velasquez Parker, and John Tennant Wright Sol. And from the Members of the 2012-2015 period Bertha Mercedes Avilés, Martir Arnoldo Marin Villanueva and Mariela Peña Pinto; period 2009-2012 Santos Eduviges Crespo Chávez, Omar Arturo Escobar Oviedo, Rafael Antonio Jarquín, Alejandro Dagoberto Marroquín, Douglas Leonardo Mejia Avilés, Alexander Higinio Melchor Lopez, Orestes Fredesman Ortez Andrade, Inmar Rolando Reyes, Cesar Humberto Solorzano Duenas and Ezra Samuel Vargas Perez; period 2006-2009 Walter Eduardo Duran Martinez and Luis Arturo Fernandez Peña; and the period 1997-2000 René Napoleon Aguiluz, Salome Roberto Alvarado, Alfonso Aristides Alvarenga, Donald Ricardo Calderon Lam, Mauricio Hernandez Perez, Sigifredo Ochoa Perez, Kirio Waldo Salgado, Ernesto Santiago Varela and Jose Ricardo Vega Hernandez. DECCRETA, the following:
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
2
REFORMS TO THE LAW OF THE REPUBLIC ' S COURT OF AUDITORS
Art. 1.-Reform of Article 2, as follows:
" Art. 2.-The Court is independent of the Executive Body, functional and administrative.
The independence of the Court is based on its technical character, and its actions are totally independent of any particular interest.
The Court will draw up the institution's annual income and expenditure project, as well as its respective salary regime, in accordance with the budgetary policies, procedures and dates established by the State Financial Administration Law and the Ministry of Finance, and will forward it to the Executive Body, for inclusion in the General budget of the State. '
Art. 2.-Reform the second paragraph of Article 6, as follows:
" The President and the Magistrates shall be responsible for the exercise of such functions; the Court's offices shall be under their direction, in accordance with this Law, Regulations and their General or special instructions.
All decisions of the Court, for their validity, shall be adopted by the majority of the proprietary Magistratures or who do their own times, except where the Law provides for something different. @
Art. 3.-Reform Article 7 by the following:
" The President and the Magistrates of the Court shall appoint, remove, grant licenses and accept resignations from the officials and employees thereof; they may also contract temporarily, professionals or technicians with specialized knowledge to carry out specific tasks or to provide support in the Court's own functions. The decisions referred to above shall be taken by a majority. '
Art. 4.-Reform of Article 8, as well as: " Powers of the President
Art. 8.-Corresponds to the President of the Court:
1) Represent the Court legally and delegate by agreement of the majority when the circumstances so require, in the Magistrates and other officials;
2) Depositary its functions in any of the Magistrates for any reason
justified; and,
3) The other privileges that this Law or other Laws assign to it. "
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
3
Art. 5.-Intercalase between Articles 8 and 9, Article 8-A, as well: Agency of the Directorate of the Court of Auditors of the Republic
Art. 8-A.-Corresponds to the Court:
1) Know and judge the administrative and financial operations of the entities, and bodies subject to this Law;
2) Establish by the Judgement of Accounts, the administrative responsibilities or
assets, or both of them;
3) Formulate the policies of selection, training, remuneration and other relevant to the staff of the Court, on the basis of the respective Regulations;
4) Exercise administrative functions on the basis of Respective Regulations;
5) Contreating audit or consulting services in any matter relevant to your
functions, in order to comply with the provisions of Art. 5, number 6 of this Law;
6) Communicate immediately through the official who is appointed to the Attorney General
Republic, of the possible criminal penalties that are warned in the exercise of the powers of the Court;
7) Approve the Staff Regulations, which will contain, among others, the duties, rights
and attributions, benefits, value of posts and a career plan for the entry, permanence and promotion of the the Court; and,
8) Reschedule the acts and contracts relating to the public debt.
The above decisions shall be taken with a majority. "
Art. 6.-Reform the first paragraph of Article 45, as follows:
" Art. 45.-The Court, its special representatives and the Government Auditors thereof, shall have unrestricted access to records, files and documents that support the information and even the operations themselves, as soon as the nature of the audit so requires. "
Art. 7.-Reform Article 46, as well:
" 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 shall have the right to inform the President of the Republic, the Legislative Assembly, and the respective superiors of the relevant irregularities in writing to any official or public employee in the handling of
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
4
assets and funds subject to audit. These reports shall have a public character, which shall be placed on the Court's website or any other electronic means, in order to be known to any person. "
Art. 8.-Reform the second paragraph of Article 62, as follows:
" When the operations of a person who has managed public funds are examined and already
does not exercise the waiver charge or any other cause. The Court will notify you of the diligence. If the server is deceased and there are heirs, the notification shall be made to them. "
Art. 9.-Reform the fourth paragraph of Article 64, as follows:
" Audit reports in which there are no findings or observations, will be sent to the Unit that the Functional Organic Regulation establishes so that, after analysis, it will produce resolution exonerating the current officials, which will be signed by the President of the Court or who will do his or her times. "
Art. 10.-Reform the first paragraph of Article 93, as follows:
" Art. 93.-Corresponding to the Court, carrying out execution in the judgment of accounts and extending finiquitos. " REPEAL
Art. 11.-Articles 12, 39, first, 53 and 56 of the aforementioned Law are repealed.
Art. 12.-This Decree will enter into force eight days after its publication in the Official Journal.
GIVEN IN THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, at the twenty-four days of November of the year two thousand sixteen.
GUILLERMO ANTONIO GALLEGOS NAVARRETE,
PRESIDENT. LORENA GUADALUPE PEÑA MENDOZA, DONATO EUGENIO VAQUERANO RIVAS,
FIRST VICE PRESIDENT. SECOND VICE-PRESIDENT. JOSÉ FRANCISCO MERINO LÓPEZ, RODRIGO AVILA AVILES,
THIRD VICE-PRESIDENT. FOURTH VICE-PRESIDENT. SANTIAGO FLORES ALFARO, FIFTH VICE PRESIDENT.
LEGISLATIVE ASSEMBLY-REPUBLIC OF EL SALVADOR ____________________________________________________________________
___________________________________________________________________ LEGISLATIVE INDEX
5
GUILLERMO FRANCISCO MATA BENNETT, RENÉ ALFREDO PORTILLO CUADRA, FIRST SECRETARY. SECOND SECRETARY.
FRANCISCO JOSÉ ZABLAH SAFIE, REYNALDO ANTONIO LÓPEZ CARDOZA,
THIRD SECRETARY. FOURTH SECRETARY. JACKELINE NOEMI RIVERA AVALOS, SILVIA ESTELA OSTORGA DE ESCOBAR,
FIFTH SECRETARY. SIXTH SECRETARIAT. MANUEL RIGOBERTO SOTO LAZO, JOSÉ SERAFIN ORANTES RODRÍGUEZ,
SEVENTH SECRETARY. EIGHTH SECRETARY.
CASA PRESIDENTIAL: San Salvador, at the thirteenth day of December of the year two thousand sixteen.
PUBESLOSE, Salvador Sánchez Cerén, President of the Republic. Ramón Aristides Valencia Arana, Minister of Government and Territorial Development. D. O. N1 233 Tomo N1 413 Date: 14 December 2016 SV/geg 16-01B2017