Bill 493.

Summary.

The bill creates a Special Enforcement Jurisdiction to enforce the financial judgments contained in rulings on financial liability issued by the Audit Court. Authority to exercise that jurisdiction rests with the Comptroller General of the Republic (Contralor General de la República), who may delegate it to designated lawyers of the Comptroller General’s Office. A lawyer who receives that authority may not delegate it further. The proposed jurisdiction aims to secure prompt enforcement of those judgments.

The Comptroller General’s Office would be responsible for enforcing rulings on financial liability involving 25,000 balboas (B/.25,000.00) or more. The General Directorate of Revenue of the Ministry of Economy and Finance (Ministerio de Economía y Finanzas) would continue to use compulsory collection procedures for debts owed to the State arising from Audit Court rulings involving less than 25,000 balboas (B/.25,000.00). The amount therefore determines which of the 2 entities is responsible for collection.

The Comptroller General of the Republic, or the enforcement officer to whom that authority is delegated, would conduct compulsory collection proceedings under the rules of the Civil Procedure Code (Código Procesal Civil). The procedure would be governed by the bill’s provisions and the code’s rules on compulsory collection proceedings. Those rules would apply to enforcement entrusted to the special jurisdiction.

The bill amends Article 84 of Law 67 of 2008. Two months after a ruling on financial liability, or the decision confirming it, becomes final, the Audit Court would send a copy of the ruling and any interim protective measures ordered to the General Directorate of Revenue of the Ministry of Economy and Finance or the Comptroller General’s Office, as applicable, for enforcement through compulsory collection. It also amends Article 87 of Law 67 of 2008: once the ruling has been enforced, the entity that handled collection would report the results of enforcement to the Audit Court.

The amendment to paragraph 7 of Article 11 of Law 32 of 1984 provides that the Comptroller General’s Office establish and promote measures to collect debts owed to public entities. If the responsible official fails to adopt them through negligence or unjustified refusal, the Comptroller General’s Office must refer the matter to that official’s superior or, if there is none, bring the case to the attention of the Attorney General (Procurador General de la Nación), the Solicitor General (Procurador de la Administración), or the President of the Republic (Presidente de la República) for the imposition of the prescribed penalties. Where no specific penalty exists, the bill provides for a fine of up to 100 balboas (B/.I00.00) for the first occurrence, suspension from office for up to 15 for the second, and removal from office for a repeat occurrence. It also assigns the Comptroller General’s Office responsibility for collecting debts arising from the Audit Court’s financial judgments in the cases prescribed by law.

Finally, the Comptroller General’s Office, the Audit Court, and the General Directorate of Revenue of the Ministry of Economy and Finance would establish coordination mechanisms to enforce those judgments. The bill provides that it would take effect upon promulgation. Its provisions concern those institutions, public entities owed debts, and persons subject to judgments imposing financial liability.