Informe de revisión del control interno de los pagos a proveedores de bienes y servicios de la Procuraduría General de la República de Honduras

The review was carried out by the Internal Audit Unit, with the support of the USAID Fiscal Transparency Activity and the Department of the Treasury of the United States. The review aimed to verify compliance with the Organic Law of the Budget, the General Dispositions of the Budget, the Law of State Contracting, and its Regulation, as well as other applicable regulations. The review focused on the payment process for goods and services in the budget lines 200, 300, and 400 of the General Budget of the Republic, for the period from January 1 to October 31, 2018. The review was conducted to assess the compliance of the Public Ministry with the regulations and to identify areas for improvement. The review found that 81% of the purchases were included in the Annual Plan of Purchases and Contracts (PACC) for the 2018 fiscal period, in accordance with the regulations established by the National Council of Administration and Finance (ONCAE). The remaining 19% of the purchases, equivalent to L482,448.00, were not included in the PACC, as they were executed in accordance with the Program of Monthly Expenditure (PGM), as required by the Secretary of State in the Ministry of Finance. The review also found that 69% of the purchase processes were for minor purchases (2 and 3 quotations), while 31% were for purchases through the electronic catalog (HONDUCOMPRAS). The review noted that the Public Ministry has a manual of processes and procedures for minor purchases, which establishes that the availability of budgetary resources must be requested before issuing the purchase order. The review made three recommendations to the Procuradora General de la República: (1) to instruct the Director General of Administration to implement mechanisms for continuous improvement of the Annual Operational Plan (POA), the Annual Plan of Purchases and Contracts (PACC), and the Program of Monthly Expenditure (PGM); (2) to instruct the Director General of Administration and the Management of Planning, Management, and External Cooperation to review and update the process of minor purchases and electronic catalog; and (3) to instruct the Director General of Administration to modify the receipt of payment issued by the Public Ministry, leaving the space for the date blank, so that the recipient of the check can complete the information at the time of making the payment. The review also found that 89% of the payments to suppliers were made within the stipulated time, in accordance with the Law of State Contracting. However, 11 checks for a total of L242,397 were paid in dates that exceeded the 45-day deadline established by Article 28 of the Law of State Contracting, with some cases reaching 72 days. Additionally, 10 checks for a total of L131,617 were paid in dates that exceeded the 45-day deadline, with some cases reaching 120 days.