Draft bill 73.

Summary.

The draft bill establishes special transparency and accountability measures for public resources used during states of emergency declared under Article 55 of the Political Constitution (Constitución Política). Its purpose covers special audits, publication of information, and measures to protect and recover public assets. Its provisions would apply to state institutions, autonomous and semi autonomous entities, state owned enterprises, local governments, and any individual or legal entity that administered, received, or spent public resources or domestic or international donations or aid during an emergency. The bill provides that its interpretation and application would follow the principles of legality, transparency, publicity, accountability, sound administration, efficiency, integrity, due process, public participation, and protection of public assets.

Once a state of emergency declared under Article 55 of the Political Constitution ends, the Office of the Comptroller General of the Republic (Contraloría General de la República) would conduct technical, financial, administrative, and operational audits of public resources spent during that period. The audits would have to begin within no more than two (2) months and comply with the Political Constitution, the Comptroller's organic law, and other applicable rules. The entities and persons covered by the bill would submit a report to the Office of the Comptroller General of the Republic on their administration of the resources spent. They would have no more than sixty (60) days to submit it and would follow the requirements set by the implementing regulations. Information on the use of those resources would be publicly accessible and remain available for citizens to consult, in accordance with the Political Constitution, Law 6 of January 22, 2002 (Ley 6 de 22 de enero de 2002), and other transparency and public information rules, subject to confidentiality restrictions expressly established by law.

If the audits disclose facts that could give rise to criminal, administrative, public asset, or civil liability, the Office of the Comptroller General of the Republic would refer the proceedings to the competent authorities for the corresponding actions. It would also establish mechanisms to receive and process complaints concerning the use of public resources during emergencies, protecting a complainant's confidentiality where appropriate and observing due process. Where the competent authorities determine, by a final decision or judgment, that the State suffered a loss to its assets, they would seek the return of funds, property, or public resources and pursue the legal actions needed for full reparation of the harm.

The bill expressly covers resources spent in connection with the state of emergency declared by Cabinet Resolution No. 11 of March 13, 2020. It directs the Executive Branch (Órgano Ejecutivo) to issue implementing regulations within ninety (90) days after promulgation and provides that the law would take effect upon promulgation. Its provisions concern the Office of the Comptroller General of the Republic, the Executive Branch, other state entities, and local governments, as well as individuals and organizations that managed public resources, donations, or aid during an emergency.