Pursuant to Agreement No. 027-CG-2025, published in the Official Gazette No. 83, on July 17, 2025, the Office of the Comptroller General of the State has amended several regulations governing the procedures for the pre-determination and determination of culpable civil liability.
The amended regulations include: (i) Organic Statute for Organizational Management by Processes; (ii) Regulations for the Preparation, Processing, and Approval of Government Audit Reports; (iii) Substitute Regulations on the Execution of Documents; and (iv) Regulations on the Determination of Liability.
A summary of the amendments is provided below:
1.The National Director for the Pre-determination of Liability may refrain from pre-determining civil liability when the amount involved does not exceed US$20,000. For higher amounts, prior authorization from the Deputy Comptroller General of the State shall be required
2. In deciding not to pre-determine civil liability, at least the following criteria shall be taken into account: (i) contradiction or inconsistency between the liability suggested in the audit report and other sections of the report, supporting documentation, or applicable regulations; (ii) absence of evidence demonstrating economic harm; (iii) preparation of the audit report under regulations not in force at the time of the audited actions; and (iv) restitution or payment of the amounts stated in the report by the audited parties.
3.If, during the approval process, the approval period expires, the work order shall be canceled and the audit rescheduled.
4.Evidence such as on-site inspections, expert reports, acknowledgment of documents, or similar forms shall be admissible, provided they comply with applicable procedural legislation and are conducted by experts accredited by the Judiciary Council.
Hugo García Larriva, Partner at CorralRosales
hgarcia@corralrosales.com
+593 2 2544144
