La-contraloria (3).docx

7/25/2019 La-contraloria (3).docx

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Contenido

PRESENTACIN............................................................................................ 21

DEDICATORIA................................................................................................22LA CONTRALORIA..........................................................................................23

1.1. RESEA HISTRICA................................................................................24

a).INCANATO.-.........................................................................................24

b). COLONIA.-.......................................................................................... 24

2. CONTRALORA GENERAL DE LA REPBLICA...............................................25

3. Prini!a"#$ %&ni'n#$ (# "a 'nra"'ria (# "a r#!&b"ia.......................................28

*. E+'"&i,n N'rai+a.....................................................................................29

. E" 'nr'" #n "a r#!/b"ia...............................................................................36

.1. Trib&na" 0a'r (# Cna$......................................................................36

. In%'rai,n In$i&i'na"...............................................................................38

a). i$i,n.....................................................................................................38

b). 0i$i,n....................................................................................................38

). a"'r#$...................................................................................................38

4. C'!##nia$............................................................................................. 39

4.1. C'!##nia 'n$i&i'na".....................................................................394.2. C'!##nia$ "#5a"#$.............................................................................39

6. A&'n'7a E'n,ia..................................................................................45

8. Si$#a Nai'na" (# C'nr'"..........................................................................45

8.1. E$r&&ra............................................................................................. 46

8.2. E$r&&ra Or59nia................................................................................46

8.3. R#5&"ai,n (#" 'nr'"............................................................................51

8.*. Arib&i'n#$.......................................................................................... 51

1:. ;LA CONTRALORA GENERAL DE LA REPBLICA TIENE ..........................................................................................54

1:.1. Sani'n#$ ? a!"ia "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia......................59

11. E$!#ia"i(a(#$ (# "'$ !r'%#$i'na"#$ ? raba@an #n "a C'nra"'r7a G#n#ra" (# "aR#!/b"ia.......................................................................................................60

12. ;&in 'nr'"a a "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia>...............................60

13. G#$i,n P/b"ia..........................................................................................61

1*. C'nr'" Pr#+#ni+'......................................................................................61

1*.1. &in#$ #@#r#n #" C'nr'" Pr#+#ni+'.....................................................63

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1*.2. 0'(a"i(a(#$ #n ? $# #@#r# #" 'nr'" !r#+#ni+' !'r "'$ r5an'$ (# C'nr'"In$i&i'na"................................................................................................. 64

1. Ai,n Si&"9n#a......................................................................................66

1. Ori#nai,n (# O%ii'.................................................................................. 66

14. i$ia (# C'nr'".........................................................................................6

16. C,' #@#r# #" C'nr'" Pr#+#ni+' #" r5an' (# C'nr'" In$i&i'na"................6

16.1. Ca$'$ #n ? #" r5an' (# C'nr'" In$i&i'na" n' (#b# #@#r#r #" 'nr'"!r#+#ni+'...................................................................................................68

18. C'nr'" S'ia"............................................................................................69

2:. S'br# "a C'&niai,n a" 0ini$#ri' P/b"i' $'br# #'$ #+i(#nia('$ (&ran# #"(#$arr'""' (#" $#r+ii' (# 'nr'" !'$#ri'r...........................................................0

2:.2. & (#b# 'n#n#r "a Car!#a (# C'nr'" ?&i#n#$ $# #nar5an (# $&

#"ab'rai,n.................................................................................................12:.3. En ?& $&!$'$ "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia r#i# "a ar!#a (#C'nr'" a "a$ C'i$i'n#$ In+#$i5a('ra$ (#" C'n5r#$' (# "a R#!/b"ia ' "a C'i$i,nOr(inaria !'r #nar5' #!r#$' (#" P"#n' (#" C'nr'".........................................1

2*. S'br# "a A&(i'r7a a "a Cna G#n#ra" (# "a R#!/b"ia...................................2

2*.1. C&9" #$ "a ba$# "#5a" ? %&n(a#na "a #"ab'rai,n (#" In%'r# (# A&(i'r7a a"a Cna G#n#ra"........................................................................................ 2

2*.2. C&9n(' a ?& in$ania$ $# !r#$#na #" In%'r# (# A&(i'r7a a "a CnaG#n#ra" (# "a R#!/b"ia................................................................................3

2*.3. C&9" #$ #" 'b@#i+' (#" In%'r# (# A&(i'r7a a "a Cna G#n#ra" (# "aR#!/b"ia....................................................................................................3

2. A&(i'r7a


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24.2. C,' iniia &"ina #" !r'#$' (# a&(i'r7a (# &!"ii#n'...................80

26. S'br# "'$ r5an'$ (# A&(i'r7a In#rna r5an'$ (# C'nr'" In$i&i'na") r5an'(# A&(i'r7a In#rna......................................................................................... 80

26.1. Prini!a"#$ %&ni'n#$ (#" r5an' (# C'nr'" In$i&i'na"...........................81

26.2. Eni(a(#$ ? i#n#n "a 'b"i5ai,n (# 'nar #n $& #$r&&ra 'r59nia 'n &nr5an' (# C'nr'" In$i&i'na"......................................................................82

26.3. Lab'r#$ in'!aib"#$ 'n "a$ %&ni'n#$ (#" r5an' (# C'nr'" In$i&i'na"82

28. S'br# "a Tran$!ar#nia #" A#$' a "a In%'rai,n P/b"ia #n "a C'nra"'r7aG#n#ra" (# "a R#!/b"ia...................................................................................83

28.1 C,' $# !(# a#(#r a "'$ r#$&"a('$ (# "a$ a&(i'r7a$ a &a"?&i#rin%'rai,n r#"ai'na(a 'n "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia....................83

3:. La C'nra"'r7a G#n#ra" (# "a R#!/b"ia $i#!r# #$9 'b"i5a(a a #nr#5ar "ain%'rai,n ? "# $'"iian...............................................................................85

3:.1. C&9n(' #$a #" Prini!i' (# R#$#r+a r#$!#' a in%'r#$ #ii('$ !'r "aC'nra"'r7a.................................................................................................. 86

3:.2. A&'ri(a(#$ ? !(#n a#(#r a "'$ In%'r#$ (# C'nr'" ? 'n#n5anin%'rai,n "a$i%ia(a '' S#r#a R#$#r+a(a ' ? #n5a #" ar9#r (#C'n%i(#nia"................................................................................................ 8

3:.3. Pr'#(ii#n' ? "'$ ................................................94

33.3 Traai#n' ? brin(a "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia a "a$ (#n&nia$r#ii(a$ !'r #" C'n5r#$' (# "a R#!/b"ia #" P'(#r E@#&i+' ' "a$ %'r&"a(a$ !'r"'$ #(i'$ (# '&niai,n..........................................................................95



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3*. L&a 'nra "a C'rr&!i,n..........................................................................95

3*.1. C'nra"'r7a G#n#ra" (# "a R#!/b"ia #n "a L&a C'nra "a C'rr&!i,n.........953. C'nra"'r G#n#ra" (# "a R#!/b"ia................................................................99

3.1. D#$i5nai,n.........................................................................................99

3. CONCL=SIONES....................................................................................100

34. CRITICAS...............................................................................................101

36. BIBLIOGRA


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PRESENTACIN

En #" !r#$#n# raba@' r#a"ia(' (ar#'$ a 'n'#r "a i!'rania (#J

KLA CONTRALORIA DE LA REPBLICA

E" 'n#ni(' (# #$# raba@' #$9 r#"ai'na(' 'n #" 'nr'" (#" $i$#a (# "a

r#!/b"ia n'$ (a a 'n'#r "a i!'rania (#" #a !ara a!"iar n$r'$

'n'ii#n'$ #n#r #n na ? an i!'ran# #$ "a 'nra"'r7a (# "a

r#!/b"ia #n n$ra $'i#(a(.

M#"a Cabi i Pari'' A!aa Cri$ian

A"%r#('



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DEDICATORIA

E" !r#$#n# raba@' #$9 (#(ia(' !rini!a"#n# a n$r'$ !a(r#$K?&i#n#$ n'$ a!'an 'ra"#n# #'n,ia#n#.

abin +a (#(ia(' a n$r' D'#n#J KRONALD APAMA LANMA ?&i#n

n'$ a!'a #n #" &r$' (# DERECHO CONSTIT=CIONAL AD0INISTRATIO.

Graia$

LA CONTRALORIA

E$ #" ,r5an' $&!#ri'r (#" Si$#a Nai'na" (# C'nr'" ? a"a #" &$'

#%ii#n# #%ia #'n,i' (# "'$ r#&r$'$ (#" P#r/ "a 'rr#a 5#$i,n (# "a



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(#&(a !/b"ia a$7 '' "a "#5a"i(a( (# "a #@#&i,n (#" !r#$&!$' (#" $#'r

!/b"i' (# "'$ a'$ (# "a$ in$i&i'n#$ $&@#a$ a 'nr'" 'a(&+an(' a"

"'5r' (# "'$ 'b@#i+'$ (#" E$a(' #n #" (#$arr'""' nai'na" bi#n#$ar (# "a

$'i#(a( !#r&ana.

La C'nra"'r7a G#n#ra" i#n# !'r i$i,n (iri5ir $&!#r+i$ar 'n #%ii#nia

#%iaia #" 'nr'" 5&b#rna#na" 'ri#nan(' $& ai'nar a" %'ra"#ii#n'

ran$!ar#nia (# "a 5#$i,n (# "a$ #ni(a(#$ "a !r''i,n (# +a"'r#$ "a

r#$!'n$abi"i(a( (# "'$ %&ni'nari'$ $#r+i('r#$ !/b"i'$ a$7 '' 'nrib&ir

'n "'$ P'(#r#$ (#" E$a(' #n "a 'a (# (#i$i'n#$ 'n "a i&(a(an7a !ara

$& a(#&a(a !arii!ai,n #n #" 'nr'" $'ia".

La C'nra"'r7a G#n#ra" #$ #" #n# ni' r#'r (#" Si$#a Nai'na" (#

C'nr'" ('a(' (# a&'n'7a a(ini$rai+a %&ni'na" #'n,ia %inani#ra

? i#n# !'r i$i,n (iri5ir $&!#r+i$ar 'n #%ii#nia #%iaia #" 'nr'"

5&b#rna#na" 'ri#nan(' $& ai'nar a" %'ra"#ii#n' ran$!ar#nia (# "a

5#$i,n (# "a$ #ni(a(#$ "a !r''i,n (# +a"'r#$ "a r#$!'n$abi"i(a( (# "'$

%&ni'nari'$ $#r+i('r#$ !/b"i'$.

A$7 '' 'nrib&ir 'n "'$ P'(#r#$ (#" E$a(' #n "a 'a (# (#i$i'n#$ 'n

"a i&(a(an7a !ara $& a(#&a(a !arii!ai,n #n #" 'nr'" $'ia".

1.1. RESEA HISTRICA

a).INCANATO.-En #" Ta&anin$&' #i$i, &na #$!#i# (# Si$#a C'nab"#

(#$arr'""a(' a ra+$ (# "'$ ?&i!&$. E$a %'ra (# 'nr'" $&r5i, '' &na

n##$i(a( i!#ri'$a an# "a '!"#@i(a( (# "' ? !'(r7a'$ (#n'inar #"

$i$#a rib&ari' inai' ia$). L'$ ?&i!&$ #ran b9$ia#n# &n 'n@&n' (#

La Contralora de la Republica Pgina


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$'5&i""a$ (# (i$in'$ '"'r#$ an&(a(a$ (# a" an#ra ? !&(i#ran

r#!r#$#nar ani(a(#$. L'$ &i!&aa'$ ?&i#n#$ '!#raban "'$ ?&i!&$

#ran '!arai+a#n# ab"an(' "'$ Q'na('r#$Q (# #$a !'a.

C'n$#n##n# ii#r'n $& a!arii,n "'$ 'nra"'r#$ (# "'$ C'nab"#$ #$

(#ir "'$ #nar5a('$ (# $&!#r+i$ar ? "a 'nabi"i(a( $# ""#+# a ab' 'n '(a

'rr#i,n #ai&(. E$'$ %&ni'nari'$ %r'n (#n'ina('$ "'$ T&&ri'$

&a$ %&ni'n#$ 5&ar(an(' (i$ania$ !'(r7an $#r #?&i!ara(a$ a "a$ ? "a

C'n$i&i,n "a L# #n'i#n(an a&a"#n# a "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia.

b). COLONIA.-En "a E(a( 0#(ia "a$ Ca$a$ R#a"#$ #&r'!#a$ 'naban 'n

%&ni'nari'$ #$!#ia"ia('$ (#n'ina('$ C'nra"'r ' ##('r a" '' $# "#$

'n'7a !'r #@#!"' #n


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2. CONTRALORA GENERAL DE LA REP!LICA

La C'nra"'r7a G#n#ra" (# "a R#!/b"ia (#" P#r/ % r#a(a !'r D#r#'

S&!r#' (# %#a 2 (# $#i#br# (# 1828 #n #" 5'bi#rn' (#" !r#$i(#n#

A&5&$' B. L#5&7a abin('$# !&b"ia(' (i' D#r#' S&!r#' #n #" Diari'

O%iia" E" P#r&an' #" (7a ir'"#$ 2 (# '&br# (#" aF' in(ia('.

D'n Riar(' 0a(F' R'$a$ Dir#'r G#n#ra" (# C'nabi"i(a( (#" 0ini$#ri'

(# Hai#n(a 'n@&na#n# 'n &n r#(&i(' #?&i!' (# '"ab'ra('r#$ (# $&

#n'rn' #n +i$a (# "a &r5#nia (# 'nr'"ar (#bi(a#n# "'$ 5a$'$ r#"ai+'$

a" !r#$&!$' !r'!&$' a" 0ini$r' (# Hai#n(a ('n 0. G. 0a$7a$ #!#(ir !'r

#(i' (# D#r#' S&!r#' 'n ar5' (# (ar na a" C'n5r#$' #n "a

$i5&i#n# "#5i$"a&ra 'r(inaria "a r#ai,n (# "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia $i5&i#n(' "'$ '"(#$ ? !'r #n'n#$ #" #'n'i$a

n'r#a#rian' E(in Ua"#r V##r#r $# #n'nraba !r'!'ni#n(' #

i!"##nan(' #n !a7$#$ '' B'"i+ia Ci"# E&a('r C'"'bia.

Cin' #$#$ (#$!&$ #n %#br#r' (# 183: #" C'n5r#$' (# "a R#!/b"ia

ba$9n('$# #n $& a'r !ar# #n #" D#r#' S&!r#' (# 1828 a!r'b, "a L#

'rr#$!'n(i#n# ? % !r'&"5a(a #" 26 (# %#br#r' !'r #" E@#&i+' 'n #" NW

46*.



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S#5/n #" 'n$a5ra(' i$'ria('r (# "a R#!/b"ia ('n 'r5# Ba$a(r# Gr'an

#n #" P#r/ $,"' !#r&an'$ in#r+ini#r'n #n $& #$ab"#ii#n' 'r5aniai,n. S#

?&i$' "'5rar 'n #$a '%iina "a #nra"iai,n #n #" '+ii#n' (# "a$

(ir#i'n#$ (#" T#$'r' C'nabi"i(a( Cr(i' P/b"i' +i5i"ar a(#9$ ? n'

%ran 'nra7(a$ !'r "'$ (i$in'$ (#!ara#n'$ (# "a a(ini$rai,n #$aa"

'b"i5ai'n#$ !'r $&a$ a'r#$ a "'$ r#&r$'$ "#5a"#n# (i$!'nib"#$

iF#n(' "'$ 5a$'$ a "a$ i%ra$ 'n$i5na(a$ #n #" !r#$&!$'.

A "'$ !''$ #$#$ (# #!#(i(' #" D#r#' S&!r#' #" C'n5r#$' (# "a

R#!/b"ia (i' "a L# NX 46* (# %#a 26 (# %#br#r' (# 183: 'n%irin('"#

ni+#" "#5a" a "a #i$#nia (# "a C'nra"'r7a G#n#ra" (i$!'ni#n(' $&

'n%'rai,n 'n "a$ Dir#i'n#$ (#" T#$'r' C'nabi"i(a( (#" Cr(i' P/b"i'

(#" #n'n#$ 0ini$#ri' (# Hai#n(a.

E" #' (# "a "# 'n#n7a #n &n 8Y "' (i$!$' #n #" D#r#' S&!r#'

(##rinan(' "a$ %&ni'n#$ b9$ia$ (# %i$a"iai,n !r#+#ni+a (#" 5a$'

!/b"i' ""#+ar "a 'nabi"i(a( (# "a Nai,n !r#!arar "a Cna G#n#ra" (# "a

R#!/b"ia # in$!#i,n a '(a$ a(a &na (# "a$ #ni(a(#$ (#" E$a('.

A" #!#(ir$# "a L# NX 1*61 1.ENE.18*) #n $& ar7&"' 4 $# (i' a "a

C'nra"'r7a "a a"i(a( (# Or5ani$' a&,n'' 'n in(#!#n(#nia

a(ini$rai+a %&ni'na" a&'ri(a( $&!#ri'r (# 'nr'" !r#$&!$ari'

!ari'nia" (#" S#'r P/b"i' Nai'na" $in !#r@&ii' (# "a 9ia %a&"a(

%i$a"ia('ra (#" C'n5r#$' (# "a R#!/b"ia.



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A(#9$ "a L# (i$!&$' #n $& ar7&"' 8* ? "a %&ni,n (# "a %i$a"iai,n

!r#+ia $#a $,"' (# r#$!'n$abi"i(a( (# "a$ r#$!#i+a$ O%iina$ (#

A(ini$rai,n (# "a$ #ni(a(#$ !/b"ia$ i5&a"#n# ? "'$ #!#(i#n#$ $in

!r'#$ar !'r #" Trib&na" 0a'r (# Cna$ $# r#ii#ran a "a$ #ni(a(#$

'rr#$!'n(i#n#$ (# an#ra ? $,"' a?""'$ #n !r'#$' 'nin&ar7an

raba@an(' "a C'nra"'r7a a ra+$ (# $& O%iina (# E@#&i,n (# R#$'"&i'n#$.

En a" +ir&( !'r an(a' (# "a L# NX 1*61 "a C'nra"'r7a G#n#ra" ?(, a

ar5' (# "a$ %&ni'n#$ (# C'nabi"i(a( A&(i'r7a.

". P#in$i%a&e' (n$ione' de &a $ont#a&o#ia de &a #e%b&i$a

La C'nra"'r7a G#n#ra" (# "a R#!/b"ia i#n# '' !rini!a"#$ %&ni'n#$J

$&!#r+i$ar "a "#5a"i(a( D# "a #@#&i,n (#" !r#$&!$' (#" E$a(' (# "a$

'!#rai'n#$ (# "a (#&(a !/b"ia (# "'$ a'$ (# "a$ in$i&i'n#$ $&@#a$ a

'nr'".



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C'n%'r# a "' (i$!$' #n #" ar7&"' 2W (# "a L# NW 2446 - L# Or59nia (#"

Si$#a Nai'na" D# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia $&$

'(i%ia'ria$ #(ian# #" 'nr'" 5&b#rna#na" $# !r#+i#n# +#ri%ia "a

'rr#a #%ii#n# ran$!ar#n# &i"iai,n 5#$i,n (# "'$ r#&r$'$ bi#n#$

(#" E$a(' #" (#$arr'""' 'n#$' (# "a$ %&ni'n#$ a'$ (# "a$ A&'ri(a(#$

%&ni'nari'$ $#r+i('r#$ !/b"i'$ a$7 '' #" &!"ii#n' (# #a$

'b#ni(a$ !'r "a$ in$i&i'n#$ $&@#a$ a 'nr'".

E" ar7&"' 22W (# "a L# NW 2446 an#$ #ni'na(a (#a""a "a$ arib&i'n#$

(# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia.

Ba$# "#5a"J Ar7&"' 62W (# "a C'n$i&i,n P'"7ia (#" P#r/ ar7&"' 1W (# "a

L# NW 2446 KL#

Or59nia (#" Si$#a Nai'na" (# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia $&$ '(i%ia'ria$.

*. E& $ont#o& en &a #e%+b&i$a

*.1. T#ibna& ,ao# de Centa'.-A" !r'(&ir$# "a in(#!#n(#nia na#r "a

R#!/b"ia #" Trib&na" 0a'r Hai#n(a R#a" (# Cna$ (#" irr#na'

r#a(' !'r #" R# (#


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in%'rar $'br# "a$ $'"ii&(#$ (# (i'$ $#r+i('r#$ r#$!#' a" r#'n'ii#n'

(# $& i#!' (# $#r+ii'$ &a #ri%iai,n i5&a"#n# #ra #"#+a(a a"

(#$!a' (#" Sr. Pr#$i(#n# (#" Trib&na" 0a'r (# Cna$ !ara $& a!r'bai,n

%ira.

A ra+$ (# $& #i$#nia #" Trib&na" 0a'r (# Cna$ +#n7a #!#ri#nan('

"a i$a $i&ai,n '&rri(a #n "a '"'nia ' $#a &n 5ran ara$' #n #"

&!"ii#n' (# $&$ %&ni'n#$ a&&"9n('$# !'r #""' i#n'$ (# #!#(i#n#$

$in !r'#$ar ' $in 'n"&ir $i&ai,n ? r#"ai'na(a 'n "a$ %&ni'n#$ ?

(#b7a &!"ir "a C'nra"'r7a !rini!a"#n# "a (# a&(i'r7a 'ri5inaba

'n%&$i'n#$ (&!"ii(a(#$ #n #" 'nr'" (#" S#'r P/b"i' Nai'na". E$a

$i&ai,n 'i+, ? #(ian# "a L# NX 1*61-L# Or59nia (#" Pr#$&!$'


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KPr''+#r #" (#$arr'""' (# &na 5#$i,n #%ia '(#rna (# "'$ r#&r$'$

!/b"i'$ #n b#n#%ii' (# '('$ "'$ !#r&an'$.

). a"'r#$

H'n#$i(a( Si#!r# 'n "a +#r(a()

&$iia Obrar 'n "a ra,n "a "#)

Pr&(#nia A&ar '!'r&na#n# 'n 'n'ii#n' r#$!'n$abi"i(a()

. Co/%eten$ia'4.1. C'!##nia 'n$i&i'na"

En "a C'n$i&i,n P'"7ia #n'nra'$ +aria$ arib&i'n#$ a$i5na(a$ a"

Or5ani$' C'nra"'r #nr# "a$ &a"#$ #n#'$J



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Pr#$#nar an&a"#n# #" in%'r# (# a&(i'ria !raia(' a "a Cna

G#n#ra" (# "a R#!/b"ia Ar. 61).

S&!#r+i$ar "a "#5a"i(a( (# "a #@#&i,n (#" Pr#$&!$' (#" E$a(' (#

"a$ '!#rai'n#$ (# "a (#&(a !/b"ia (# "'$ a'$ (# "a$ in$i&i'n#$

$&@#a$ a 'nr'" Ar. 62).

R#a"iar #" 'nr'" !ara ? "'$


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S&!#r+i$ar 5araniar #" &!"ii#n' (# "a$ r#'#n(ai'n#$ ? $#

(#ri+#n (# "'$ in%'r#$ (# 'nr'" #ana('$ (# &a"?&i#ra (# "'$ ,r5an'$ (#"

Si$#a.

Di$!'n#r #" inii' (# "a$ ai'n#$ "#5a"#$ !#rin#n#$ #n %'ra in#(iaa !'r #"

Pr'&ra('r P/b"i' (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia ' #" !r'&ra('r

(#" S#'r ' #" r#!r#$#nan# "#5a" (# "a #ni(a( #aina(a #n "'$ a$'$ #n

? #n "a #@#&i,n (ir#a (# &na ai,n (# 'nr'" $# #nnr# (aF'

#'n,i' ' !r#$&ni,n (# i"7i' !#na".

N'rar +#"ar !'r "a a(#&a(a i!"anai,n (# "'$ r5an'$ (# A&(i'ria

In#rna r#?&iri#n(' a "a$ #ni(a(#$ #" %'ra"#ii#n' (# (i'$ ,r5an'$ 'n

!#r$'na" a"i%ia(' # in%ra#$r&&ra '(#rna n##$aria !ara #" &!"ii#n'

(# $&$ %in#$.

Pr#$#nar an&a"#n# a" C'n5r#$' (# "a R#!/b"ia #" In%'r# (# E+a"&ai,n a

"a Cna G#n#ra" (# "a R#!/b"ia !ara &a %'r&"ai,n "a C'nra"'r7a

G#n#ra" (iar9 "a$ (i$!'$ii'n#$ !#rin#n#$.

Ab$'"+#r 'n$&"a$ #iir !r'n&niai#n'$ in$i&i'na"#$ # in#r!r#ar "a

n'rai+a (#" 'nr'" 5&b#rna#na" 'n ar9#r +in&"an# (# $#r #" a$'

'ri#na('r.

A$ii$' #$ab"##r9 #ani$'$ (# 'ri#nai,n !ara "'$ $&@#'$ (# 'nr'"

r#$!#' (# $&$ (#r#'$ 'b"i5ai'n#$ !r'ibii'n#$ # in'!aibi"i(a(#$

!r#+i$'$ #n "a n'rai+a (# 'nr'".



18/82

A!r'bar #" P"an Nai'na" (# C'nr'" "'$ !"an#$ an&a"#$ (# 'nr'" (# "a$

#ni(a(#$.

E%#&ar "a$ ai'n#$ (# 'nr'" abi#na" $'br# "'$ r#&r$'$ na&ra"#$ a$7

'' $'br# "'$ bi#n#$ ? 'n$in #" Pari'ni' C&"&ra" (# "a Nai,n

in%'ran(' !#ri,(ia#n# a "a C'i$i,n '!##n# (#" C'n5r#$' (# "a

R#!/b"ia.

Eiir '!ini,n !r#+ia +in&"an# $'br# a(?&i$ii'n#$ 'nraai'n#$ (# bi#n#$

$#r+ii'$ & 'bra$ ? 'n%'r# a "# #n5an #" ar9#r (# $#r#' i"iar ' (#

'r(#n in#rn' #'n#ra('$ (# Liiai,n P/b"ia C'n&r$' P/b"i' '

A(@&(iai,n Dir#a.

O'r5ar a&'riai,n !r#+ia a "a #@#&i,n a" !a5' (# "'$ !r#$&!$'$

a(ii'na"#$ (# 'bra !/b"ia (# "a$ a'r#$ !r#$ai'n#$ (# $&!#r+i$i,n #n

"'$ a$'$ (i$in'$ a "'$ a(ii'na"#$ (# 'bra$ &'$ 'n'$ ##(an a "'$

!r#+i$'$ #n "a "# (# C'nraai'n#$ A(?&i$ii'n#$ (#" E$a(' $&

R#5"a#n' r#$!#i+a#n# &a"?&i#ra $#a "a %n# (# %inaniai#n'.

In%'rar !r#+ia#n# $'br# "a$ '!#rai'n#$ %iana$ a+a"#$ 'ra$ 5aran7a$

? ''r5 #" E$a(' in"&$i+# "'$ !r'#'$ (# 'nra' ? #n &a"?&i#r

%'ra '!r'#a $& r(i' ' a!ai(a( %inani#ra $#a ? $# ra# (#

n#5'iai'n#$ #n #" !a7$ ' #n #" ##ri'r.

D#$i5nar (# an#ra #"&$i+a S'i#(a(#$ (# A&(i'ria ? $# r#?&i#ran a

ra+$ (# C'n&r$' P/b"i' (# 0ri'$ !ara #%#&ar A&(i'ria$ #n "a$

#ni(a(#$ $&!#r+i$an(' $&$ "ab'r#$ 'n arr#5"' a "a$ (i$!'$ii'n#$ (#



19/82

(#$i5nai,n (# S'i#(a(#$ (# A&(i'ria ? !ara #" #%#' $# #ian.

R#?rir #" a!'' Z' (#$aai#n' (# %&ni'nari'$ $#r+i('r#$ (# "a$

#ni(a(#$ !ara "a #@#&i,n (# ai+i(a(#$ (# 'nr'" 5&b#rna#na".

R#ibir a#n(#r (#n&nia$ $&5#r#nia$ (# "a i&(a(an7a r#"ai'na(a$ 'n

"a$ %&ni'n#$ (# "a a(ini$rai,n !/b"ia ''r59n('"#$ #" r9i#

'rr#$!'n(i#n# $#a #n #" 9bi' in#rn' ' (#ri+9n('"a$ an# "a a&'ri(a(

'!##n# #$an(' "a i(#ni(a( (# "'$ (#n&nian#$ #" 'n#ni(' (# "a

(#n&nia !r'#5i('$ !'r #" !rini!i' (# r#$#r+a.

Pr''+#r "a !arii!ai,n i&(a(ana #(ian# a&(i#nia$ !/b"ia$ Z'

$i$#a$ (# +i5i"ania #n "a$ #ni(a(#$ 'n #" %in (# 'a(&+ar #n #" 'nr'"

5&b#rna#na".

Parii!ar (ir#a#n# Z' #n ''r(inai,n 'n "a$ #ni(a(#$ #n "'$ !r'#$'$

@&(iia"#$ a(ini$rai+'$ arbira"#$ & 'r'$ !ara "a a(#&a(a (#%#n$a (# "'$

in#r#$#$ (#" E$a(' &an(' a"#$ !r'#$'$ ini(an $'br# "'$ r#&r$'$ bi#n#$

(# $#.

R#ibir r#5i$rar #ainar %i$a"iar "a$ D#"arai'n#$ &ra(a$ (# In5r#$'$

(# Bi#n#$ r#na$ ? (#b#n !r#$#nar "'$ %&ni'nari'$ $#r+i('r#$ !/b"i'$

'b"i5a('$ (# ar(' a L#.

#ri%iar $&!#r+i$ar #" &!"ii#n' (# "a$ (i$!'$ii'n#$ $'br# !r'ibii'n#$

# in'!aibi"i(a(#$ (# %&ni'nari'$ $#r+i('r#$ !/b"i'$ 'r'$ a$7 '' (#



20/82

"a$ r#%#ri(a$ a "a !r'ibii,n (# #@#r#r "a %a&"a( (# n'brai#n' (#

!#r$'na" #n #" S#'r P/b"i' #n a$'$ (# n#!'i$' $in !#r@&ii' (# "a$

%&ni'n#$ 'n%#ri(a$ a "'$ ,r5an'$ (# 'nr'".

Ciar 'ar (#"arai'n#$ a &a"?&i#r !#r$'na &' #$i'ni' !(a r#$&"ar

/i" !ara #" #$"ar#ii#n' (# "'$ #'$ a#ria (# +#ri%iai,n (&ran# &na

ai,n (# 'nr'" ba@' "'$ a!r#i'$ "#5a"#$ $#Fa"a('$ !ara "'$ #$i5'$.

Diar "a$ (i$!'$ii'n#$ n##$aria$ !ara ari&"ar "'$ !r'#$'$ (# 'nr'" 'n

"'$ P"an#$ Pr'5raa$ Nai'na"#$ a #%#' (# +i$&a"iar (# %'ra in#5ra" $&

&!"ii#n' 5#n#ran(' "a in%'rai,n !#rin#n# !ara #iir

r#'#n(ai'n#$ 5#n#ra"#$ a "'$ P'(#r#$ E@#&i+' L#5i$"ai+' $'br# "a

a(ini$rai,n (# "'$ r#&r$'$ (#" E$a(' #n %&ni,n a "a$ #a$ !r#+i$a$

"a$ a"ana(a$ a$7 '' brin(ar a$i$#nia nia a" C'n5r#$' (# "a r#!/b"ia

#n a$&n'$ +in&"a('$ a $& '!##nia %&ni'na".

Eiir (i$!'$ii'n#$ Z' !r'#(ii#n'$ !ara i!"##nar '!#rai+a#n#

#(i(a$ ai'n#$ 'nra "a 'rr&!i,n a(ini$rai+a a ra+$ (#" 'nr'"5&b#rna#na" !r''+i#n(' &na &"&ra (# 'n#$i(a( !r'bi(a( (# "a

5#$i,n !/b"ia.

A$7 '' "a a('!i,n (# #ani$'$ (# ran$!ar#nia # in#5ri(a( a" in#ri'r

(# "a$ #ni(a(#$ 'n$i(#r9n('$# #" 'n&r$' (# "a i&(a(an7a

'r5aniai'n#$ (# "a $'i#(a( i+i".



21/82

E$ab"##r "'$ !r'#(ii#n'$ !ara ? "'$ i&"ar#$ (# "a$ #ni(a(#$ rin(an

na '!'r&na an# #" r5an' R#'r !'r "'$ %'n('$ ' bi#n#$ (#" E$a(' a $&

ar5' a$7 '' (# "'$ r#$&"a('$ (# $& 5#$i,n.

A$&ir "a (#%#n$a (#" !#r$'na" (# "a In$i&i,n a ar5' (# "a$ "ab'r#$ (#

'nr'" &an(' $# #nnr# in&r$' #n ai'n#$ "#5a"#$ (#ri+a(a$ (#" (#bi('

&!"ii#n' (# "a "ab'r %&ni'na" a&n &an(' a" '#n' (# iniiar$# "a

ai,n #" +7n&"' "ab'ra" 'n #" !#r$'na" aa #rina('.

E$ab"##r #" !r'#(ii#n' $#"#i+' (# 'nr'" $'br# "a$ #ni(a(#$ !/b"ia$

b#n#%iiaria$ !'r "a$ #ran7a$ ('na(a$ !r'+#ni#n#$ (#" #ran@#r'.

E@#r#r #" 'nr'" (# (#$#!#F' (# "a #@#&i,n !r#$&!$a" %'r&"an('

r#'#n(ai'n#$ ? !r'+an r#%'ra$ $'br# "'$ $i$#a$ a(ini$rai+'$

(# "a$ #ni(a(#$ $&@#a$ a" Si$#a.

R#5&"ar #" !r'#(ii#n' r#?&i$i'$ !"a'$ ##!i'n#$ !ara #" #@#rii' (#"

'nr'" !r#+i' ##rn' a ? a"&(#n "'$ "i#ra"#$ @) ) ") (#" !r#$#n# ar7&"'

a$7 '' 'r'$ #nar5'$ ? $# 'n%i#ra a" 'r5ani$' C'nra"'r #ii#n(' "a$

n'ra$ !#rin#n#$ ? 'n#!"#n "'$ !rini!i'$ ? ri5#n #" 'nr'"

5&b#rna#na".

C#"#brar C'n+#ni'$ (# ''!#rai,n in#rin$i&i'na" 'n #ni(a(#$ !/b"ia$ '

!ri+a(a$ nai'na"#$ ' #ran@#ra$.

La$ arib&i'n#$ an#$ $#Fa"a(a$ n' $'n aai+a$ '!r#n(i#n(' "a$ (#9$

? $#Fa"# "a L# NW 2446 'r'$ (i$!'$ii+'$ "#5a"#$.



22/82

. Atono/3a E$on0/i$a

La C'nra"'r7a G#n#ra" 5'a (# a&'n'7a #'n,ia a(ini$rai+a

%inani#ra %&ni'na" 'n%'r# a "a C'n$i&i,n P'"7ia (#" P#r/ $& L#

Or59nia L# NW 2446 $&$ '(i%ia'ria$. Para 5araniar #" &!"ii#n'

(# $&$ 'b@#i+'$ in$i&i'na"#$ "a C'nra"'r7a G#n#ra" $# #nnra #'n#ra(a

(# "a a!"iai,n (# "a$ n'ra$ ? #$ab"#an r#$rii'n#$ Z' !r'ibii'n#$

a "a #@#&i,n !r#$&!$aria.

4. Si'te/a Na$iona& de Cont#o&

E$ #" 'n@&n' (# ,r5an'$ (# 'nr'" n'ra$ '('$ !r'#(ii#n'$

#$r&&ra('$ # in#5ra('$ %&ni'na"#n# (#$ina('$ a 'n(&ir (#$arr'""ar

#" #@#rii' (#" 'nr'" 5&b#rna#na" #n %'ra (#$#nra"ia(a.

S& a&ai,n '!r#n(# '(a$ "a$ ai+i(a(#$ ai'n#$ #n "'$ a!'$

a(ini$rai+' !r#$&!$a" '!#rai+' %inani#r' (# "a$ #ni(a(#$ a"ana

a" !#r$'na" ? !r#$a $#r+ii'$ #n #""a$ in(#!#n(i#n##n# (#" r5i#n ?

"a$ r#5&"#.

8.1. E$r&&ra

E" Si$#a Nai'na" (# 'nr'" #$9 'n%'ra(' !'rJ

La C'nra"'r7a G#n#ra" '' #n# ni' r#'r.



23/82

T'(a$ "a$ &ni(a(#$ 'r59nia$ r#$!'n$ab"#$ (# "a %&ni,n (# 'nr'"

5&b#rna#na"

La$ $'i#(a(#$ (# a&(i'r7a ##rna in(#!#n(i#n#$ (#$i5na(a$ !'r "a

C'nra"'r7a G#n#ra"

L'$ r5an'$ (# C'nr'" In$i&i'na"

8.2. E$r&&ra Or59nia

La C'nra"'r7a G#n#ra" (# "a R#!/b"ia !ara #" &!"ii#n' (# $&$ %&ni'n#$

na 'n "a $i5&i#n# #$r&&ra 'r59nia (# ar(' a" R#5"a#n' (#

Or5aniai,n


24/82

r5an' In$r&'r S#(# C#nra" r5an' In$r&'r Lia Pr'+inia$ r5an' In$r&'r C#nr' r5an' In$r&'r N'r# r5an' In$r&'r S&r r5an' Sani'na('r

Ge#en$ia Cent#a& de Ad/ini't#a$i0n E$"a Nai'na" (# C'nr'" D#!ara#n' (# P#r$'na" D#!ara#n' (#


25/82

D#!ara#n' (# S#'r E(&ai,n D#!ara#n' (# S#'r S'ia" D#!ara#n' (# S#'r Sa"&(

Ge#en$ia de Adito#ia E'%e$ia&i8ada D#!ara#n' (# S#'r D#%#n$a D#!ara#n' (# In%ra#$r&&ra 0#5a Pr'#'$

Ge#en$ia de Adito#3a 9inan$ie#a D#!ara#n' (# G#$i,n (# S'i#(a(#$ (# A&(i'ria. D#!ara#n' (# A&(i'r7a


26/82

E" #@#rii' (#" 'nr'" 5&b#rna#na" !'r #" Si$#a Nai'na" (# C'nr'" #n "a$

#ni(a(#$ $# #%#/a ba@' "a a&'ri(a( n'rai+a %&ni'na" (# "a C'nra"'r7a

G#n#ra" "a ? #$ab"## "'$ "in#ai#n'$ (i$!'$ii'n#$ !r'#(ii#n'$

ni'$ 'rr#$!'n(i#n#$ a $& !r'#$' #n %&ni,n a "a na&ra"#a Z'

#$!#ia"iai,n (# (ia$ #ni(a(#$ "a$ '(a"i(a(#$ (# 'nr'" a!"iab"#$

"'$ 'b@#i+'$ raa('$ !ara $& #@#&i,n.

La C'nra"'r7a G#n#ra" #n $& a"i(a( (# #n# ni' r#'r 'r5ania

(#$arr'""a #" 'nr'" 5&b#rna#na" #n %'ra (#$#nra"ia(a !#ran#n#.

8.*. Arib&i'n#$

S'n arib&i'n#$ (#" Si$#a Nai'na" (# C'nr'"J

E%#&ar "a $&!#r+i$i,n +i5i"ania +#ri%iai,n (# "a 'rr#a 5#$i,n

&i"iai,n (# "'$ r#&r$'$ bi#n#$ (#" E$a(' #" &a" abin '!r#n(#

$&!#r+i$ar "a "#5a"i(a( (# "'$ a'$ (# "a$ in$i&i'n#$ $&@#a$ a 'nr'" #n

"a #@#&i,n (# "'$ "in#ai#n'$ !ara &na #@'r 5#$i,n (# "a$ %inana$

!/b"ia$ 'n !r&(#nia ran$!ar#nia %i$a" 'n%'r# a "'$ 'b@#i+'$

!"an#$ (# "a$ #ni(a(#$ a$7 '' (# "a #@#&i,n (# "'$ !r#$&!$'$ (#"

S#'r P/b"i' (# "a$ '!#rai'n#$ (# "a (#&(a !/b"ia.


27/82

I!&"$ar "a '(#rniai,n #" #@'rai#n' (# "a 5#$i,n !/b"ia a

ra+$ (# "a '!iiai,n (# "'$ $i$#a$ (# 5#$i,n #@#ri#n(' #" 'nr'"

5&b#rna#na" 'n #$!#ia" n%a$i$ #n "a$ 9r#a$ r7ia$ $#n$ib"#$ a a'$

(# 'rr&!i,n a(ini$rai+a.

Pr'!&5nar "a a!aiai,n !#ran#n# (# "'$ %&ni'nari'$ $#r+i('r#$

!/b"i'$ #n a#ria$ (# a(ini$rai,n 'nr'" 5&b#rna#na".

L'$ 'b@#i+'$ (# "a a!aiai,n #$ar9n 'ri#na('$ a 'n$'"i(ar

a&a"iar #$!#ia"iar $& %'rai,n nia !r'%#$i'na" ia. Para

(i' #%#' "a C'nra"'r7a G#n#ra" a ra+$ (# "a E$"a Nai'na" (#

C'nr'" ' #(ian# C'n+#ni'$ #"#bra('$ 'n #ni(a(#$ !/b"ia$ '

!ri+a(a$ #@#r# &n r'" "ar #n #" (#$arr'""' (# !r'5raa$ #+#n'$ (#

#$a na&ra"#a. L'$ i&"ar#$ (# "a$ #ni(a(#$ #$9n 'b"i5a('$ a (i$!'n#r

? #" !#r$'na" ? "ab'ra #n "'$ $i$#a$ a(ini$rai+'$ !arii!# #n "'$

#+#n'$ (# a!aiai,n ? 'r5ania "a E$"a Nai'na" (# C'nr'"

(#bi#n(' a"#$ %&ni'nari'$ $#r+i('r#$ ar#(iar a(a ('$ aF'$ (ia

!arii!ai,n. Dia 'b"i5ai,n $# a# ##n$i+a a "a$ S'i#(a(#$ (#

A&(i'r7a ? %'ran !ar# (#" Si$#a r#$!#' a" !#r$'na" ? #!"##n

!ara #" (#$arr'""' (# "a$ a&(i'r7a$ ##rna$.

Ei5ir a "'$ %&ni'nari'$ $#r+i('r#$ !/b"i'$ "a !"#na r#$!'n$abi"i(a(

!'r $&$ a'$ #n "a %&ni,n ? (#$#!#Fan i(#ni%ian(' #" i!' (#

r#$!'n$abi"i(a( in&rri(a $#a a(ini$rai+a %&ni'na" i+i" ' !#na"

r#'#n(an(' "a a('!i,n (# "a$ ai'n#$ !r#+#ni+a$ 'rr#i+a$

n##$aria$ !ara $& i!"##nai,n. Para "a a(#&a(a i(#ni%iai,n (# "a

r#$!'n$abi"i(a( #n ? &bi#r#n in&rri(' %&ni'nari'$ $#r+i('r#$



28/82

!/b"i'$ $# (#b#r9 #n#r #n na &an(' #n'$ "a$ !a&a$ (#J

i(#ni%iai,n (#" (#b#r in&!"i(' r#$#r+a !r#$&ni,n (# "ii&( r#"ai,n

a&$a" "a$ &a"#$ $#r9n (#$arr'""a(a$ !'r "a C'nra"'r7a G#n#ra".

Eiir '' r#$&"a(' (# "a$ ai'n#$ (# 'nr'" #%#&a(a$ "'$

In%'r#$ r#$!#i+'$ 'n #" (#bi(' $&$#n' ni' "#5a" 'n$in('

!rba !r#-'n$i&i(a !ara #" inii' (# "a$ ai'n#$ a(ini$rai+a$ Z'

"#5a"#$ ? $#an r#'#n(a(a$ #n (i'$ in%'r#$.

En #" a$' (# ? "'$ in%'r#$ 5#n#ra('$ (# &na ai,n (# 'nr'" n#n

'n "a !arii!ai,n (#" 0ini$#ri' P/b"i' Z' "a P'"i7a Nai'na" n'

'rr#$!'n(#r9 abrir in+#$i5ai,n !'"iia" ' in(a5a'ria !r#+ia a$7 ''

$'"iiar & 'r(#nar (# '%ii' "a a&ai,n (# !#riia$ 'nab"#$.

Brin(ar a!'' ni' a" Pr'&ra('r P/b"i' ' a" r#!r#$#nan# "#5a" (#

"a #ni(a( #n "'$ a$'$ #n ? (#ban iniiar$# ai'n#$ @&(iia"#$

(#ri+a(a$ (# &na ai,n (# 'nr'" !r#$an(' "a$ %ai"i(a(#$ Z'

a"arai'n#$ (#" a$' a"anan(' "a ('nai,n !r'ba'ria (# "a

r#$!'n$abi"i(a( in&rri(a.

L'$ (i+#r$'$ ,r5an'$ (#" Si$#a #@#r#n #$a$ arib&i'n#$ "a$ ?

#!r#$a#n# "#$ $#Fa"a #$a L# $&$ n'ra$ r#5"a#naria$.



29/82

1:. ;LA CONTRALORA GENERAL DE LA REP!LICA TIENE 9AC


30/82

%)La 'i$i,n #n "a !r#$#nai,n (# "a in%'rai,n $'"iia(a ' $& #@#&i,n #n

%'ra (#%ii#n# ' in'!'r&na $#5/n #" r#?rii#n' #%#&a('.

5) E" in&!"ii#n' #n "a r#i$i,n (# ('n'$ # in%'rai,n #n "'$ !"a'$

? $#Fa"#n "a$ "##$ r#5"a#n'$.

) C&an(' "a$ !#r$'na$ na&ra"#$ ' @&r7(ia$ !ri+a(a$ ? an#n5an

r#"ai'n#$ 'n #ni(a(#$ $&@#a$ a" Si$#a n' a&(an a &n r#?rii#n' ' n'

!r'!'ri'n#n in%'rai,n ('nai,n a "'$ r#!r#$#nan#$ (# "a

C'nra"'r7a G#n#ra" a #%#' (# !#riir "a +#ri%iai,n (# '!#rai'n#$

ran$ai'n#$ #%#&a(a$ 'n "a #ni(a( a&(ia(a 'n ##!i,n (# a?""a$

&a r#"ai,n $# (#ri+# (# '!#rai'n#$ !r'!ia$ r#a"ia(a$ 'n "a$ #ni(a(#$

a$'ia(a$.

i) In&!"ir 'n an#n#r a" (7a $&$ "ibr'$ r#5i$r'$ ('n'$ 'r(#na('$

(# ar(' a "' #$ab"#i(' !'r "a n'rai+a !'r &n !#r7'(' n' #n'r (# 1:

aF'$.

@) In&!"ii#n' (# "'$ r#?&i$i'$ !ara "a (#$i5nai,n (# S'i#(a( (#

A&(i'r7a.

) C&an(' #" !#r$'na" (# "a$ S'i#(a(#$ (# A&(i'r7a in&rra #n ani%i#$'

'n%"i' (# in#r#$#$ 'n "'$ (#b#r#$ ? "# i!'n# "a$ n'ra$ (# a&(i'r7a.

") La !r(i(a #!'ra" ' (#%inii+a (# "a 'n(ii,n (# 9bi" (# "a S'i#(a( (#

A&(i'r7a ' (# a"5&n' (# "'$ $'i'$ #n #" C'"#5i' (# C'na('r#$ P/b"i'$



31/82

'r'$ Or5ani$'$ 'n#'$ a "ab'r#$ (# a&(i'r7a #n "'$ ? $# #nnr#n

in$ri'$. !JZZ.'nra"'ria.5'b.!# 3

) E" in&!"ii#n' r#$'"&i,n ' r#$i$i,n (# 'nra' #"#bra(' 'n &na

S'i#(a( (# A&(i'r7a.

n) La $&$ri!i,n (ir#a (# 'nra'$ 'n #ni(a(#$ '!r#n(i(a$ #n #" 9bi'

(#" Si$#a !'r $#r+ii'$ (# a&(i'r7a 'r'$ 'n in%rai,n (#" R#5"a#n' (#

D#$i5nai,n (# S'i#(a(#$. ') C&an(' "a S'i#(a( (# A&(i'r7a in&rra #n

in'!aibi"i(a( $'br#+ini#n# ? "a inabi"i# !ara 'nin&ar 'n #" 'nra'

#"#bra(' 'n "a #ni(a( n' "' in%'r# a $a.

!) La !r#$#nai,n (# ('nai,n (# !r'#(#nia i"7ia !ara "'5rar #"

r#5i$r' Z' "a !arii!ai,n #n "'$ C'n&r$'$ P/b"i'$ (# 0ri'$.

?) La 'nraai,n (# S'i#(a(#$ (# A&(i'r7a &an(' $a$ #$n in&r$a$ #n

in'!aibi"i(a( !#ran#n# !ara 'nraar 'n #" E$a('. La$ 'n(&a$ ?

'n""#+an a "a$ ia(a$ in%rai'n#$ $# #nnran (#$arr'""a(a$ #n #"

R#5"a#n' (# In%rai'n#$ Sani'n#$ a!r'ba(' !'r R#$'"&i,n (#

C'nra"'r7a NX 24-2:1*-CG. L# NW 2822 ? '(i%ia "a L# NW 2446

#$ab"## "a %a&"a( $ani'na('ra #"&$i+a (# "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia #n a#ria (# r#$!'n$abi"i(a( a(ini$rai+a %&ni'na" $,"' !ara "'$

a$'$ (#ri+a('$ (# "'$ in%'r#$ (# 'nr'" #ii('$ !'r "'$ ,r5an'$ (#"

Si$#a Nai'na" (# C'nr'" #nin(a$# "a C'nra"'r7a G#n#ra" "'$ r5an'$

(# C'nr'" In$i&i'na" "a$ S'i#(a(#$ (# A&(i'r7a (#$i5na(a$) ?

i(#ni%i?n r#$!'n$abi"i(a(#$ 5ra+#$ ' & 5ra+#$ !'r #'$ '#i('$ '



32/82

&"ina('$ a !arir (#" (# abri" (# 2:11 #n &' a$' "a$ #ni(a(#$ (#b#n

inibir$# (# r#a"iar &a"?&i#r !r'#$' (# (#$"in(# (# r#$!'n$abi"i(a(#$. La

#@#&i,n (# "a$ $ani'n#$ !'r r#$!'n$abi"i(a( a(ini$rai+a %&ni'na"

i!$a$ !'r "a C'nra"'r7a G#n#ra" ' #" Trib&na" S&!#ri'r (#

R#$!'n$abi"i(a(#$ A(ini$rai+a$ $'n (# 'b"i5a'ri' &!"ii#n' !'r "'$

i&"ar#$ (# "a$ #ni(a(#$ #n &n !"a' 9i' (# &ar#na in' *) (7a$

a"#n(ari' ba@' r#$!'n$abi"i(a( (#" i$'. La r#%#ri(a !'#$a( !ara

$ani'nar $# #@#r# $'br# "'$ $#r+i('r#$ %&ni'nari'$ !/b"i'$ a ?&i#n#$ $#

r#%i#r# "a (#%inii,n b9$ia (# "a n'+#na (i$!'$ii,n %ina" (# "a L# NW 2446 -

L# Or59nia (#" Si$#a Nai'na" (# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia 'n !r#$in(#nia (#" +7n&"' "ab'ra" 'nra&a" #$a&ari'

a(ini$rai+' ' i+i" (#" in%ra'r (#" r5i#n ba@' #" &a" $# #nnr#. S#

#nnran ##!&a(a$ "a$ a&'ri(a(#$ #"#5i(a$ !'r +'ai,n !'!&"ar "'$

i&"ar#$ (# "'$ 'r5ani$'$ 'n$i&i'na"#n# a&,n''$ "a$ a&'ri(a(#$

? nan 'n "a !r#rr'5ai+a (#" an#@&ii' !'"7i'. Enr# "a$ in%rai'n#$

$&@#a$ a "a !'#$a( $ani'na('ra (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia

$# i#n# "a$ $i5&i#n#$J

a) In&!"ir "a$ (i$!'$ii'n#$ ? in#5ran #" ar' "#5a" a!"iab"# a "a$

#ni(a(#$ !ara #" (#$arr'""' (# $&$ ai+i(a(#$ a$7 '' "a$ (i$!'$ii'n#$

in#rna$ +in&"a(a$ a "a a&ai,n %&ni'na" (#" $#r+i('r ' %&ni'nari' !/b"i'.

b) In&rrir #n &a"?&i#r ai,n & 'i$i,n ? $&!'n5a "a ran$5r#$i,n 5ra+# (#

"'$ !rini!i'$ (#b#r#$ !r'ibii'n#$ $#Fa"a('$ #n "a$ n'ra$ (# ia

!r'bi(a( (# "a %&ni,n !/b"ia.



33/82

) R#a"iar a'$ !#r$i5&i#n(' &n %in !r'ibi(' !'r "# ' r#5"a#n'.

() In&rrir #n &a"?&i#r ai,n & 'i$i,n ? i!'r# n#5"i5#nia #n #"

(#$#!#F' (# "a$ %&ni'n#$ ' #" &$' (# #$a$ 'n %in#$ (i$in'$ a" in#r$

!/b"i'. Cab# $#Fa"ar ? "a (#$ri!i,n #$!#i%iai,n (# "a$ 'n(&a$

'n$i&i+a$ (# r#$!'n$abi"i(a( a(ini$rai+a %&ni'na" 5ra+#$ ' & 5ra+#$)

? $# #nnran #n #" 9bi' (# "a !'#$a( !ara $ani'nar (# "a C'nra"'r7a

G#n#ra" a$7 '' #" !r'#$ai#n' (# "a$ in%rai'n#$ "#+#$ (# '!##nia

(#" i&"ar (# "a #ni(a( $# #nnran r#5&"a(a$ #n #" R#5"a#n' (#

In%rai'n#$ Sani'n#$ !ara "a r#$!'n$abi"i(a( a(ini$rai+a %&ni'na"

(#ri+a(a (# "'$ in%'r#$ #ii('$ !'r "'$ ,r5an'$ (#" Si$#a Nai'na" (#

C'nr'" a!r'ba(' !'r D#r#' S&!r#' NW :23-2:11-PC0. Ba$# "#5a"J

Ar7&"'$ 11X *1W *2X *X *W (# "a L# NW 2446 KL# Or59nia (#" Si$#a

Nai'na" (# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia $&$

'(i%ia'ria$ R#5"a#n' (# In%rai'n#$ Sani'n#$ !ara "a

r#$!'n$abi"i(a( a(ini$rai+a %&ni'na" (#ri+a(a (# "'$ in%'r#$ #ii('$ !'r

"'$ ,r5an'$ (#" Si$#a Nai'na" (# C'nr'" a!r'ba(' !'r D#r#' S&!r#'

NW :23-2:11-PC0 #" R#5"a#n' (# In%rai'n#$ Sani'n#$ (# "a

C'nra"'r7a G#n#ra" (# "a R#!/b"ia a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a

NW 24-2:1*-CG.



34/82

1:.1. Sani'n#$ ? a!"ia "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia

R#$!#' a "a$ in%rai'n#$ $&@#a$ a "a !'#$a( $ani'na('ra !'r

in%rai'n#$ a" #@#rii' (#" 'nr'" "a C'nra"'r7a G#n#ra" $#5/n "a 5ra+#(a(a!"ia "a$ $i5&i#n#$ $ani'n#$J

- A'n#$ai,n

- 0&"a

- S&$!#n$i,n (#" R#5i$r' (# S'i#(a(#$ (# A&(i'r7a

- E"&$i,n (#%inii+a (#" R#5i$r' (# S'i#(a(#$ (# A&(i'r7a D# raar$# (#

in%rai'n#$ #n a#ria (# r#$!'n$abi"i(a( a(ini$rai+a %&ni'na" "a

C'nra"'r7a G#n#ra" a!"ia "a$ $i5&i#n#$ $ani'n#$J

- Inabi"iai,n !ara #" #@#rii' (# "a %&ni,n !/b"ia (# &n' 1) a in' )

aF'$.

- S&$!#n$i,n #!'ra" #n #" #@#rii' (# "a$ %&ni'n#$ $in 5'# (#

r#&n#rai'n#$ n' #n'r (# r#ina 3:) (7a$ a"#n(ari' ni a'r (#

r#$i#n'$ $#$#na 3:) (7a$ a"#n(ari'.

Ba$# "#5a"J Ar7&"'$ *3W *4W (# "a L# NW 2446 KL# Or59nia (#" Si$#a


'(i%ia'ria$ ar7&"'$ 1*W 1W (#" R#5"a#n' (# In%rai'n#$ Sani'n#$

!ara "a r#$!'n$abi"i(a( a(ini$rai+a %&ni'na" (#ri+a(a (# "'$ in%'r#$



35/82

#ii('$ !'r "'$ ,r5an'$ (#" Si$#a Nai'na" (# C'nr'" a!r'ba(' !'r

D#r#' S&!r#' NW :23-2:11-PC0 ar7&"' 4W (#" R#5"a#n' (#

In%rai'n#$ Sani'n#$ a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 24-

2:1*-CG.

11. E'%e$ia&idade' de &o' %#o(e'iona&e' >e t#aba?an en &a Cont#a&o#3aGene#a& de &a Re%+b&i$a

C'n$i(#ran(' #" ar9#r ni' #$!#ia"ia(' &"i(i$i!"inari' (#" 'nr'"

5&b#rna#na" #$# Or5ani$' S&!#ri'r (# C'nr'" na 'n !r'%#$i'na"#$

(# (i+#r$a$ #$!#ia"i(a(#$ a"#$ '' 'na('r#$ #'n'i$a$ ab'5a('$

in5#ni#r'$ a(ini$ra('r#$ n&rii'ni$a$ (i'$ #.

Ba$# "#5a"J Ar7&"' 8W (# "a L# NW 2446 KL# Or59nia (#" Si$#a Nai'na"

(# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia $&$ '(i%ia'ria$.

12. ;@i5n $ont#o&a a &a Cont#a&o#3a Gene#a& de &a Re%+b&i$a=

E" C'n5r#$' (# "a R#!/b"ia %i$a"ia "a 5#$i,n (# "a C'nra"'r7a G#n#ra".

Ba$# "#5a"J Ar7&"' 2W (# "a (# "a L# NW 2446 KL# Or59nia (#" Si$#a


'(i%ia'ria$.



36/82

1". Ge'ti0n P+b&i$a

Para %in#$ (#" 'nr'" 5&b#rna#na" $# #ni#n(# !'r G#$i,n P/b"ia a"

'n@&n' (# ai'n#$ #(ian# "a$ &a"#$ "a$ #ni(a(#$ i#n(#n a" "'5r' (# $&$%in#$ 'b@#i+'$ #a$ "'$ ? #$9n #nara('$ !'r "a$ !'"7ia$

5&b#rna#na"#$ #$ab"#i(a$ !'r #" P'(#r E@#&i+'.

E$9 'ri#na(a a r#$&"a('$ #n %a+'r (#" i&(a(an'. Ba$# "#5a"J N'+#na

Di$!'$ii,n


37/82

a(ini$rai+'$. A$ii$' %ai"ia "a #@'ra #n "a 'a (# (#i$i'n#$ $in

in#r%#rir #n "'$ !r'#$'$ (# (ir#i,n 5#r#nia a$7 '' !'(r9 'n$i(#rar$#

#n "'$ an##(#n#$ !ara #" #@#rii' (#" 'nr'" !'$#ri'r ? 'rr#$!'n(a.

Cab# !r#i$ar ? 'n%'r# a "' (i$!$' #n "a$ N'ra$ G#n#ra"#$ (#

C'nr'" G&b#rna#na" a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 243-2:1*-

CG "a Dir#i+a NW ::- 2:1*-CGZAPROD KE@#rii' (#" C'nr'" Si&"9n#'K

a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW **-2:1*-CG ? #nrar9 #n

+i5#nia a !arir (#" :2 (# #n#r' (# 2:1 (#@ar9 $in #%#' "a Dir#i+a NW

::2-2::8-CG-CA KE@#rii' (#" C'nr'" Pr#+#ni+' !'r "a C'nra"'r7a G#n#ra"

(# "a R#!/b"ia - CGR "'$ r5an'$ (# C'nr'" In$i&i'na" - OCI #" $#r+ii'

(# 'nr'" $i&"9n#' #$ a?" ? $# r#a"ia a "a$) ai+i(a(#$) (# &n

!r'#$' #n &r$' 'rr#$!'n(i#n# a "a 5#$i,n (# "a #ni(a( 'n #" 'b@#' (#

a"#rar '!'r&na#n# a" Ti&"ar (# "a #ni(a( $'br# "a #i$#nia (# #'$ ?

!'n#n #n ri#$5' #" r#$&"a(' ' #" "'5r' (# $&$ 'b@#i+'$ a %in (# !r''+#r "a

a('!i,n (# "a$ #(i(a$ !r#+#ni+a$ !#rin#n#$ ? 'nrib&an a ii5ar

(# $#r #" a$' a $&!#rar #" ri#$5' i(#ni%ia('. Di$!'n# a(#9$ ? $&

#@#rii' n' $&!'n# "a 'n%'ri(a( (# "'$ a'$ (# 5#$i,n (# "a #ni(a( ni

"iia #" #@#rii' (#" 'nr'" !'$#ri'r a$ii$' ? n' 'n""#+a a "a in@#r#nia

#n "'$ !r'#$'$ (# (ir#i,n 5#r#nia a ar5' (# "a a(ini$rai,n (# "a

#ni(a(. Ba$# L#5a"J A9!i# II KG"'$ari' (# Trin'$ (# "a Dir#i+a NX ::2-

2::8-CG-CA KE@#rii' (#" C'nr'" Pr#+#ni+' !'r "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia - CGR "'$ r5an'$ (# C'nr'" In$i&i'na" [ OCI.



38/82

1*.1. &in#$ #@#r#n #" C'nr'" Pr#+#ni+'

E" 'nr'" !r#+#ni+' $# #@#r# (# '%ii' !'r (i$!'$ii,n (# "a C'nra"'r7a

G#n#ra" n'rai+a #!r#$a ' !'r r#?rii#n' #$ri' (#" Ti&"ar (# "a Eni(a(' ?&in a5a $&$ +##$ r#a"i9n('$# ba@' (i+#r$a$ '(a"i(a(#$ an#$

(&ran# "a r#a"iai,n (# "a$ '!#rai'n#$ ' ai+i(a(#$ a ar5' (# "a Eni(a(.

La C'nra"'r7a G#n#ra" (# "a R#!/b"ia !(# #nar5ar ' (#$i5nar a 'r'

,r5an' (#" Si$#a #" #@#rii' (#" 'nr'" !r#+#ni+'. En #$# $#ni(' #"

r5an' (# C'nr'" In$i&i'na" #n $& a"i(a( (# ,r5an' (#" Si$#a Nai'na"

(# C'nr'" i#n# '' %&ni,n #%#&ar #" 'nr'" !r#+#ni+' #n "a #ni(a(

(#nr' (#" ar' (# "' #$ab"#i(' #n "a$ (i$!'$ii'n#$ #ii(a$ !'r "a

C'nra"'r7a G#n#ra" 'n #" !r'!,$i' (# 'nrib&ir a "a #@'ra (# "a 5#$i,n $in

? #""' '!r'#a #" #@#rii' (#" 'nr'" !'$#ri'r. La$ N'ra$ G#n#ra"#$

(# C'nr'" G&b#rna#na" a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 243-

2:1*-CG #n 'n'r(ania 'n "a Dir#i+a NW ::-2:1*-CGZAPROD KE@#rii'

(#" C'nr'" Si&"9n#'K a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW **-2:1*-

CG (i$!'n#n ? "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia ' #" r5an' (#

C'nr'" In$i&i'na" #%#/an #" 'nr'" $i&"9n#' (# an#ra $#"#i+a #n "a

'(a"i(a( '!'r&ni(a( ? 'rr#$!'n(a $'br# "a ba$# (# "'$ ri#ri'$

ara#r7$ia$ #$ab"#i(a$ #n "a Dir#i+a #n #" ar' (# "'$ "in#ai#n'$

i!ari('$ !'r "a C'nra"'r7a G#n#ra" #n $& a"i(a( (# #n# r#'r (#" Si$#a

Nai'na" (# C'nr'".



39/82

Ba$# L#5a"J Ar7&"' 6W (# "a L# NW 2446 KL# Or59nia (#" Si$#a


'(i%ia'ria$ "i#ra" () (#" ar7&"' 2:W (#" R#5"a#n' (# "'$ r5an'$ (#

C'nr'" In$i&i'na" +#r$i,n a&a"ia(a a!r'ba(a !'r R#$'"&i,n (#

C'nra"'r7a NW 22:-2:11-CG nra" 1. a9!i# KDi$!'$ii'n#$

G#n#ra"#$ (# "a Dir#i+a NX ::2-2::8-CG-CA KE@#rii' (#" C'nr'"

Pr#+#ni+' !'r "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia - CGR "'$ r5an'$ (#

C'nr'" In$i&i'na" - OCI +#r$i,n a&a"ia(a a!r'ba(a !'r R#$'"&i,n (#

C'nra"'r7a NW 118-2:12-CG Nra" .2 (# "a$ N'ra$ G#n#ra"#$ (# C'nr'"

G&b#rna#na" a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 243-2:1*-CG

nra" .3 (# "a Dir#i+a NW ::-2:1*-CGZAPROD KE@#rii' (#" C'nr'"

Si&"9n#'K a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW **-2:1*-CG.

1*.2. 0'(a"i(a(#$ #n ? $# #@#r# #" 'nr'" !r#+#ni+' !'r "'$ r5an'$ (#

C'nr'" In$i&i'na"

La$ '(a"i(a(#$ #n ? $# #@#r# #" C'nr'" Pr#+#ni+' 'n%'r# a "'

(i$!$' #n "a Dir#i+a NX ::2-2::8-CG-CA KE@#rii' (#" C'nr'" Pr#+#ni+'

!'r "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia - CGR "'$ r5an'$ (# C'nr'"

In$i&i'na" - OCI +i5#n# a "a %#a $'n "a$ $i5&i#n#$J

a) ##(&r7a$.

b) Ab$'"&i,n (# C'n$&"a$.

) Ori#nai,n (# O%ii'.



40/82

() Pr''i,n (#" &!"ii#n' (# "a A5#n(a (# C'!r'i$'$ (# "a Eni(a(

C'n%'r# a "' (i$!$' #n "a$ N'ra$ G#n#ra"#$ (# C'nr'" G&b#rna#na"

a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 243-2:1*-CG #n "a Dir#i+a NW

::-2:1*-CGZAPROD KE@#rii' (#" C'nr'" Si&"9n#'K a!r'ba(a !'r

R#$'"&i,n (# C'nra"'r7a NW **-2:1*-CG ? #nrar9 #n +i5#nia a !arir (#"

:2 (# #n#r' (# 2:1 (#@ar9 $in #%#' "a Dir#i+a NW ::2-2::8-CG-CA an#$

ia(a "a$ '(a"i(a(#$ (#" $#r+ii' (# 'nr'" $i&"9n#' $'nJ

a) Ai,n Si&"9n#a

b) Ori#nai,n (# O%ii'

) i$ia (# C'nr'" Ba$# "#5a"J Nra" 1.1 (#" r&br' 1 Lin#ai#n'$ !ara #"

#@#rii' (#" C'nr'" Pr#+#ni+' (#" A9!i# I KDi$!'$ii'n#$ E$!#7%ia$ (#

"a Dir#i+a NX ::2-2::8-CG-CA KE@#rii' (#" C'nr'" Pr#+#ni+' !'r "a

C'nra"'r7a G#n#ra" (# "a R#!/b"ia - CGR "'$ r5an'$ (# C'nr'"

In$i&i'na" - OCI +#r$i,n a&a"ia(a a!r'ba(a !'r R#$'"&i,n (#

C'nra"'r7a NW 118-2:12- CG Nra"#$ 1.14 .* . . .4 (# "a$

N'ra$ G#n#ra"#$ (# C'nr'" G&b#rna#na" a!r'ba(' !'r R#$'"&i,n (#

C'nra"'r7a NW 243-2:1*-CG Nra" .1 (# "a$ KDi$!'$ii'n#$ E$!#7%ia$

(# "a Dir#i+a NW ::-2:1*-CGZAPROD KE@#rii' (#" C'nr'" Si&"9n#'K

a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW **-2:1*-CG.



41/82

1*. A$$i0n Si/&tBnea

La Ai,n Si&"9n#a #$ &n $#r+ii' (# 'nr'" $i&"9n#' ? 'n$i$# #n

#+a"&ar #" (#$arr'""' (# &na ' 9$ ai+i(a(#$ #n #@#&i,n (# &n !r'#$' #n&r$' +#ri%ian(' r#+i$an(' ('na" %7$ia#n# ? $# r#a"i#

'n%'r# a "a n'rai+a a!"iab"# (i$!'$ii'n#$ in#rna$ #$i!&"ai'n#$

'nra&a"#$. Ba$# "#5a"J Nra" .* (# "a$ N'ra$ G#n#ra"#$ (# C'nr'"

G&b#rna#na" a!r'ba(a !'r R.C. NW 243-2:1*-CG '(i%ia'ria Nra"

.2 (# "a Dir#i+a (# NW ::-2:1*-CGZAPROD KE@#rii' (#" C'nr'"


1. O#ienta$i0n de O(i$io

La Ori#nai,n (# O%ii' #$ &n $#r+ii' (# 'nr'" $i&"9n#' ? $# #@#r#

a"#ran(' !'r #$ri' (# an#ra !&n&a" a" Ti&"ar (# "a #ni(a( ' ?&i#n a5a

$&$ +##$ $'br# "a !r#$#nia (# $i&ai'n#$ ? !(an 'n""#+ar a "a 5#$i,n

a in&rrir #n #rr'r#$ 'i$i'n#$ ' in&!"ii#n'$ #n #" (#$arr'""' (# &na '

9$ ai+i(a(#$ (# &n !r'#$' (# "'$ &a"#$ $# !(# 'ar 'n'ii#n' a

ra+$ (# "a i$a #ni(a( & 'ra$ %n#$. Ba$# "#5a"J Nra" . (# "a$

N'ra$ G#n#ra"#$ (# C'nr'" G&b#rna#na" a!r'ba(a !'r R.C. NW 243-

2:1*-CG Nra" .3 (# "a Dir#i+a (# NW ::-2:1*-CGZAPROD KE@#rii'

(#" C'nr'" Si&"9n#'K a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW **-2:1*-

CG. !JZZ.'nra"'ria.5'b.!# 2:



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1. i'ita de Cont#o&

La +i$ia (# 'nr'" #$ &n $#r+ii' (# 'nr'" $i&"9n#' ? 'n$i$# #n

!r#$#niar a'$ ' #'$ #n &r$' r#"ai'na('$ a "a #nr#5a (# bi#n#$ $#r+ii'$ #" #$a(' (# "a$ 'bra$ an#nii#n' (# "a in%ra#$r&&ra !/b"ia

'n$aan(' ? $& #@#&i,n $# r#a"i# 'n%'r# a "a n'rai+a a!"iab"#

(i$!'$ii'n#$ in#rna$ #$i!&"ai'n#$ 'nra&a"#$. Ba$# "#5a"J Nra" .

(# "a$ N'ra$ G#n#ra"#$ (# C'nr'" G&b#rna#na" a!r'ba(a !'r R.C. NW

243-2:1*-CG Nra" .* (# "a Dir#i+a (# NW ::-2:1*-CGZAPROD

KE@#rii' (#" C'nr'" Si&"9n#'K a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW

**-2:1*-CG.

1. C0/o e?e#$e e& Cont#o& P#e7enti7o e& #6ano de Cont#o& In'tit$iona&

E" 'nr'" !r#+#ni+' $# #@#r# (# '%ii' !'r (i$!'$ii,n (# "a C'nra"'r7a

G#n#ra" (# "a R#!/b"ia n'rai+a #!r#$a ' !'r r#?rii#n' #$ri' (#"

Ti&"ar (# "a #ni(a( ' ?&i#n a5a $&$ +##$ r#a"i9n('$# an#$ (&ran# "a

#@#&i,n (# "a$ '!#rai'n#$ ' ai+i(a(#$ a ar5' (# "a #ni(a(. Para $&

a(#&a(' &!"ii#n' $'n (# a!"iai,n "'$ !rini!i'$ ? r#5&"an #" 'nr'"

5&b#rna#na". \$# n' in#r%i#r# #n "'$ !r'#$'$ (# (ir#i,n 5#r#nia a

ar5' (# "a a(ini$rai,n (# "a Eni(a( ni "iia #" #@#rii' (#" 'nr'"

!'$#ri'r ? 'rr#$!'n(a. La$ N'ra$ G#n#ra"#$ (# C'nr'" G&b#rna#na"

a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 243-2:1*-CG "a Dir#i+a NW ::-

2:1*-CGZAPROD KE@#rii' (#" C'nr'" Si&"9n#' an#$ ia(a (i$!'n#n ?

"a C'nra"'r7a G#n#ra" (# "a R#!/b"ia ' #" r5an' (# C'nr'" In$i&i'na"

#%#/an #" 'nr'" $i&"9n#' (# an#ra $#"#i+a #n "a '(a"i(a(

'!'r&ni(a( ? 'rr#$!'n(a $'br# "a ba$# (# "'$ ri#ri'$ ara#r7$ia$



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#$ab"#i(a$ #n "a Dir#i+a #n #" ar' (# "'$ "in#ai#n'$ i!ari('$ !'r "a

C'nra"'r7a G#n#ra" #n $& a"i(a( (# #n# r#'r (#" Si$#a Nai'na" (#

C'nr'". Ba$# L#5a"J nra"#$ 1. 1. (#" A9!i# Di$!'$ii'n#$

G#n#ra"#$ (# "a Dir#i+a NW ::2- 2::8-CG-CA KE@#rii' (#" C'nr'" Pr#+#ni+'

!'r "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia - CGR "'$ r5an'$ (# C'nr'"

In$i&i'na" - OCI +#r$i,n a&a"ia(a a!r'ba(a !'r R#$'"&i,n (#

C'nra"'r7a NW 118-2:12-CG Nra" .2 (# "a$ N'ra$ G#n#ra"#$ (# C'nr'"


nra" .3 (# "a Dir#i+a NW ::- 2:1*-CGZAPROD KE@#rii' (#" C'nr'"


16.1. Ca$'$ #n ? #" r5an' (# C'nr'" In$i&i'na" n' (#b# #@#r#r #" 'nr'"!r#+#ni+'

L'$ a$'$ #n "'$ ? n' (#b# in#r+#nir #" r5an' (# C'nr'" In$i&i'na" !'r

n' 'n$i&ir 'nr'" !r#+#ni+' $# #nnranJ

a) In#r+#nir #n "a a('!i,n (# (#i$i'n#$ in#r#n#$ a "a 5#$i,n (# "a #ni(a(.

b) In#5rar #?&i!'$ !'r (i$!'$ii,n (# "a a(ini$rai,n !ara a) 'a (#

in+#nari'$ (# ai+'$ %i@'$ b) inin#rai,n (# ('n'$ ) ba@a (# ai+'$

() r##!i,n ' #nr#5a (# bi#n#$ ('na('$ & 'r'$ (# na&ra"#a $ii"ar.

) E%#&ar raba@'$ +in&"a('$ 'n #" !r'#$' (# "a 'nabi"i(a( !r#$&!$'

? %&ni'na"#n# $'n (# r#$!'n$abi"i(a( (# "'$ ni+#"#$ '!##n#$ (# "a

a(ini$rai,n.



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() Ora$ ai+i(a(#$ ? 'n$i&an "ab'r#$ in'!aib"#$ 'n "a$ %&ni'n#$

(#" r5an' (# C'nr'" In$i&i'na" a ? a# r#%#r#nia #" ar7&"' 23W (#"

R#5"a#n' (# "'$ r5an'$ (# C'nr'" In$i&i'na". La$ N'ra$ G#n#ra"#$ (#

C'nr'" G&b#rna#na" a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 243-2:1*-

CG "a Dir#i+a NW ::-2:1*-CGZAPROD KE@#rii' (#" C'nr'" Si&"9n#'

an#$ ia(a$ $#Fa"an #!r#$a#n# ? #" #@#rii' (#" 'nr'" $i&"9n#' n'

'n""#+a a "a in@#r#nia #n "'$ !r'#$'$ (# (ir#i,n 5#r#nia a ar5' (# "a

a(ini$rai,n (# "a #ni(a(. Ba$# "#5a"J nra" 1.2 (#" r&br' 1. Lin#ai#n'$

!ara #" #@#rii' (#" C'nr'" Pr#+#ni+' (#" A9!i# I KDi$!'$ii'n#$

G#n#ra"#$ (# "a Dir#i+a NW ::2-2::8-CG-CA KE@#rii' (#" C'nr'"

Pr#+#ni+' !'r "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia - CGR "'$ r5an'$ (#

C'nr'" In$i&i'na" - OCI +#r$i,n a&a"ia(a a!r'ba(a !'r R#$'"&i,n (#

C'nra"'r7a NW 118-2:12- CG nra" .2 (# "a$ N'ra$ G#n#ra"#$ (# C'nr'"


nra" .3 (# "a Dir#i+a NW ::-2:1*- CGZAPROD KE@#rii' (#" C'nr'"

Si&"9n#'K a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW **- 2:1*-CG.

14. Cont#o& So$ia&

C'n$i$# #n "a !arii!ai,n ai+a (# "a i&(a(an7a #n #" !r'#$' (# 5#$i,n

'nr'" !/b"i' '' %n# (# in%'rai,n a"i%ia(a !#ran#n# $'br#

9r#a$ r7ia$ (# "a a(ini$rai,n !/b"ia (##i,n (# a'$ (# 'rr&!i,n.

Ba$# "#5a"J N'+#na Di$!'$ii,n


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2:. Sob#e &a Co/ni$a$i0n a& ,ini'te#io P+b&i$o 'ob#e e$o'e7iden$iado' d#ante e& de'a##o&&o de& 'e#7i$io de $ont#o& %o'te#io#2:.1. C&9n(' !r'#(# "a C'&niai,n a" 0ini$#ri' P/b"i' (# #'$ ?+#r$#n ' #$n +in&"a('$ a &na in+#$i5ai,n %i$a"

La '&niai,n #%#&a(a !'r "a C'nra"'r7a a" 0ini$#ri' P/b"i' #$ &na

#(i(a ##!i'na" ? !r'#(# &an('J

i) L'$ #'$ '!r#n(i('$ #n "a in+#$i5ai,n %i$a" $# #nnr#n (#nr' (#"

a"an# (#" $#r+ii' (# 'nr'" !'$#ri'r.

ii) L'$ #'$ $# #nnr#n (#bi(a#n# #+i(#nia('$

iii) P'r "a na&ra"#a (# "'$ #'$ #+i(#nia('$ a %in (# a$#5&rar "a n'

a%#ai,n (# "'$ #(i'$ !r'ba'ri'$ r#$&"# n##$ari' 'a(&+ar a "a

'!'r&na #%#i+a a(#&a(a in+#$i5ai,n %i$a". Ba$# "#5a"J Nra" .2 (#

"a Dir#i+a NW ::*-2:1*-CG-PRON. #r$i,n a&a"ia(a a!r'ba(a !'r R.C. NW

8-2:1*-CG (# 18.DIC.2:1*. P&b"ia(a #" 2:.DIC.2:1*.



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2:.2. & (#b# 'n#n#r "a Car!#a (# C'nr'" ?&i#n#$ $# #nar5an (# $"ab'rai,n

La ar!#a (# 'nr'" (#b# 'n#n#r "a (#$ri!i,n 'b@#i+a 'ni$a (# "'$

#'$ "a$ n'ra$ ran$5r#(i(a$ #" !#r@&ii' 'a$i'na(' (# $#r #" a$') a$7

'' "a r#"ai,n (# !arii!an#$ $in i!i%iar $&$ 'n(&a$. A$ii$' (#b#

'!r#n(#r "a$ #+i(#nia$ 'b#ni(a$ (&ran# #" (#$arr'""' (#" $#r+ii' (#

'nr'" !'$#ri'r. La ar!#a (# 'nr'" (#b# $#r #"ab'ra(a !'r "'$

r#$!'n$ab"#$ (#" $#r+ii' (# 'nr'" !'$#ri'r #" #$!#ia"i$a. Ba$# "#5a"J

Nra" .* (# "a Dir#i+a NW ::*-2:1*-CG-PRON. #r$i,n a&a"ia(a

a!r'ba(a !'r R.C. NW 8-2:1*-CG (# 18.DIC.2:1*. P&b"ia(a #" 2:.DIC.2:1*.

2:.3. En ?& $&!$'$ "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia r#i# "aar!#a (# C'nr'" a "a$ C'i$i'n#$ In+#$i5a('ra$ (#" C'n5r#$' (# "aR#!/b"ia ' "a C'i$i,n Or(inaria !'r #nar5' #!r#$' (#" P"#n' (#" C'nr'"

Dia in%'rai,n $# r#i# #n +ir&( (# "' (i$!$' #n #" ar7&"' 84W (# "a

C'n$i&i,n P'"7ia $i#!r# ? "'$ #'$ (#$ri'$ #n "a ar!#a (# 'nr'"

5&ar(#n r#"ai,n 'n #" a$' in+#$i5a(' !'r "a 'i$i,n r#$!#i+a. Cab#

$#Fa"ar ? "a C'i$i,n ? a#(a a &na Car!#a (# C'nr'" (#b# a('!ar

"a$ #(i(a$ n##$aria$ a %in (# a"ar ? "a in%'rai,n 'n#ni(a #n (ia

ar!#a 'n$#r+# "a !r'#i,n ? "# 'n%i#r# #" !rini!i' (# r#$#r+a (# 'nr'"

5&b#rna#na". Ba$# "#5a"J Nra" .6 (# "a Dir#i+a NW ::*-2:1*-CG-

PRON. #r$i,n a&a"ia(a a!r'ba(a !'r R.C. NW 8-2:1*-CG (#

18.DIC.2:1*. P&b"ia(a #" 2:.DIC.2:1*.

2. Sob#e &a Adito#3a a &a Centa Gene#a& de &a Re%+b&i$a2*.1. C&9" #$ "a ba$# "#5a" ? %&n(a#na "a #"ab'rai,n (#" In%'r# (#A&(i'r7a a "a Cna G#n#ra"



47/82

E" ar7&"' 61W (# "a C'n$i&i,n P'"7ia (#" P#r/ #$ab"## ? "a Cna

G#n#ra" (# "a R#!/b"ia a'!aFa(a (#" In%'r# (# A&(i'r7a (# "a

C'nra"'r7a G#n#ra" #$ r#ii(a !'r #" Pr#$i(#n# (# "a R#!/b"ia a" C'n5r#$'.

E" "i#ra" %) ar7&"' 22W (# "a L# NW 2446 '(i%ia'ria$ [ L# Or59nia (#"

Si$#a Nai'na" (# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia

#$ab"## '' arib&i,n (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia !r#$#nar

an&a"#n# a" C'n5r#$' (# "a R#!/b"ia #" In%'r# (# E+a"&ai,n a "a Cna

G#n#ra" (# "a R#!/b"ia.

La L# NW 264:6 KL# G#n#ra" (#" Si$#a Nai'na" (# C'nabi"i(a(

'(i%ia'ria$ (i$!'n# #n #" ini$' 31.2 (#" ar7&"' 31W ? "a C'nra"'r7a

G#n#ra" (# "a R#!/b"ia #$ "a #nar5a(a (# r#a"iar "a a&(i'r7a a "a Cna

G#n#ra" (# "a R#!/b"ia. A$ii$' "a Dir#i+a NW ::-2:1*-CGZA


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E" In%'r# (# A&(i'r7a a "a Cna G#n#ra" #"ab'ra(' !'r "a C'nra"'r7a

G#n#ra" (# "a R#!/b"ia #$ !r#$#na(' a" 0ini$#ri' (# E'n'7a


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2*. Adito#3a 9inan$ie#a Gbe#na/enta&

C'n%'r# a "' (i$!$' #n "a$ N'ra$ G#n#ra"#$ (# C'nr'" G&b#rna#na"

#n "a Dir#i+a NW ::-2:1*-CGZA


50/82

2.1. r5an'$ (# "a C'nra"'r7a G#n#ra" ? r#a"ian "a a&(i'r7a %inani#ra5&b#rna#na".

La$ a&(i'r7a$ %inani#ra$ 5&b#rna#na"#$ !(#n $#r r#a"ia(a$ !'r "a$

S'i#(a(#$ (# A&(i'r7a !r#+ia#n# (#$i5na(a$ 'nraa(a$ 'n%'r# a "a

n'rai+a a!"iab"# !'r "'$ r5an'$ (# C'nr'" In$i&i'na" !'r #"

D#!ara#n' (# A&(i'r7a


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#n%'? (# "a a&(i'r7a $& a"an#. Ba$# "#5a"J Nra" 4.1.1 (# "a Dir#i+a

NW ::-2:1*-CGZA


52/82

2.. Ea!a (# E"ab'rai,n (# in%'r#

E$9 r#%#ri(a a "a %ina"iai,n ' 'n"&$i,n (#" raba@' (# a&(i'r7a a "a

#+a"&ai,n (# "a$ 'n"&$i'n#$ #ra7(a$ (# "a #+i(#nia (# a&(i'r7a 'b#ni(a!ara $&$ #nar "a '!ini,n (#" a&(i'r $'br# "'$ #$a('$ !r#$&!$ari'$

%inani#r'$ (# "a #ni(a( a&(ia(a. Ba$# "#5a"J Nra" 4.1.3 (# "a Dir#i+a NW

::-2:1*-CGZA


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2.2. A ?& $# 'ri#na "a A&(i'r7a (# D#$#!#F'

S# 'ri#na a "a b/$?(a (# #@'ra$ #n "a 5#$i,n !/b"ia 'n$i(#ran(' #"

i!a' !'$ii+' #n #" bi#n#$ar (#" i&(a(an' %'#n9n('"a i!"##nai,n(# &na 5#$i,n !ara r#$&"a('$ "a r#n(ii,n (# na$. C'n$i(#ra &n

#n%'? 'ri#na(' a !r'b"#a$ "' &a" i!"ia #+i(#niar 'n@&na#n# 'n

"a$ Eni(a(#$ P/b"ia$ a?""a$ 9r#a$ (# #@'ra #n "a 5#$i,n !/b"ia !ara

i(#ni%iar ana"iar $&$ !rini!a"#$ a&$a$ (#$(# "a$ (i$ina$ (i#n$i'n#$ a

%in (# %'r&"ar r#'#n(ai'n#$ ? !#rian $& i!"##nai,n #(ian# "a$

ai'n#$ (# #@'ra 'rr#$!'n(i#n#$. La A&(i'r7a (# D#$#!#F' n' #$9

'ri#na(a a "a i(#ni%iai,n (# r#$!'n$abi"i(a( a(ini$rai+a %&ni'na" i+i" '

!#na" n' 'b$an# $i a ri#ri' (# "a C'i$i,n A&(i'ra $# a(+i#r#n #'$

r#$!#' (# "'$ &a"#$ (#ba r#a"iar$# &na #+a"&ai,n '!"##naria $#

(#b#r9 (# '&niar a "a &ni(a( 'r59nia '!##n# (# "a CGR 'n #"

a(#&a(' $&$#n' !ara "a a('!i,n (# "a$ #(i(a$ ? 'rr#$!'n(an. S&

an9"i$i$ !(# a(?&irir &n ar9#r ran$+#r$a" (a(' ? #aina "a #nr#5a (#

bi#n#$ ' !r#$ai,n (# $#r+ii'$ !/b"i'$ #n "a ? !(#n in#r+#nir (i+#r$a$

#ni(a(#$ (# (i$in'$ $#'r#$ ' ni+#"#$ (# 5'bi#rn'. Ba$# "#5a"J Nra"

.1.3 (# "a Dir#i+a NW :11-2:13-CGZA


54/82

2. Adito#3a de C/%&i/iento

La a&(i'r7a (# &!"ii#n' #$ &n i!' (# $#r+ii' (# 'nr'" !'$#ri'r

r#a"ia(' !'r "a$ &ni(a(#$ 'r59nia$ (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia "'$ r5an'$ (# C'nr'" In$i&i'na" (# ar(' a $& '!##nia %&ni'na"

#n #" ar' (# "a n'rai+a !rini!i'$ (#" 'nr'" 5&b#rna#na"

#$ab"#i('$ #n "a L# NW 2446 L# Or59nia (#" Si$#a Nai'na" (# C'nr'"

(# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia a$7 '' "a$ n'ra$ '('$

!r'#(ii#n'$ ni'$ #$ab"#i('$ !'r #$# Or5ani$'$ S&!#ri'r (# C'nr'".

E$ &n i!' (# #a#n 'b@#i+' !r'%#$i'na" ? i#n# '' !r'!,$i'

(##rinar #n ?& #(i(a "a$ #ni(a(#$ $&@#a$ a" 9bi' (#" Si$#a an

'b$#r+a(' "a n'rai+a a!"iab"# (i$!'$ii'n#$ in#rna$ "a$ #$i!&"ai'n#$

'nra&a"#$ #$ab"#i(a$ #n #" #@#rii' (# "a %&ni,n ' "a !r#$ai,n (#"

$#r+ii' !/b"i' #n #" &$' 5#$i,n (# "'$ r#&r$'$ (#" E$a('. Ti#n# !'r

%ina"i(a( %'ra"##r "a 5#$i,n ran$!ar#nia r#n(ii,n (# na$ bn

5'bi#rn' (# "a$ #ni(a(#$ #(ian# "a$ r#'#n(ai'n#$ in"&i(a$ #n #"

in%'r# (# a&(i'r7a ? !#rian '!iiar $&$ $i$#a$ a(ini$rai+'$ (#

5#$i,n (# 'nr'" in#rn'. Ba$# "#5a"J Nra" 4. (# "a$ N'ra$ G#n#ra"#$

(# C'nr'" G&b#rna#na" a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 243-

2:1*-CG $& '(i%ia'ria Nra" .1 (# "a Dir#i+a NW ::4-2:1*-

CGZA


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24.1. A"an# (# "a a&(i'r7a (# &!"ii#n'

C'!r#n(# "a r#+i$i,n #+a"&ai,n (# &na $ra (# "a$ '!#rai'n#$

!r'#$'$ ' ai+i(a(#$ (# "a #ni(a( a$7 '' (# "'$ a'$ r#$&"a('$ (# "a5#$i,n !/b"ia r#$!#' a "a a!ai,n &$' & (#$in' (# "'$ r#&r$'$ bi#n#$

!/b"i'$ !'r &n !#ri'(' (##rina('. Ba$# "#5a"J Nra" .2 (# "a Dir#i+a

NW ::4-2:1*-CGZA


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2446 ar7&"'$ 4W (#" R#5"a#n' (# "'$ r5an'$ (# C'nr'" In$i&i'na"

a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 22:-2:11-CG

26.1. Prini!a"#$ %&ni'n#$ (#" r5an' (# C'nr'" In$i&i'na"

La$ !rini!a"#$ %&ni'n#$ (#" r5an' (# C'nr'" In$i&i'na" $'n "a$

$i5&i#n#$J

- E@#r#r #" 'nr'" in#rn' !'$#ri'r a "'$ a'$ '!#rai'n#$ (# "a #ni(a(

$'br# "a ba$# (# "'$ "in#ai#n'$ &!"ii#n' (#" P"an An&a" (# C'nr'"

#" 'nr'" ##rn'.

- E%#&ar a&(i'r7a$ a "'$ #$a('$ %inani#r'$ !r#$&!$ari'$ (# "a #ni(a(

a$7 '' a "a 5#$i,n (# "a i$a.

- E%#&ar "ab'r#$ (# 'nr'" a "'$ a'$ '!#rai'n#$ (# "a #ni(a(.

- E@#r#r 'nr'" !r#+#ni+' #n "a #ni(a(.

- R#iir "'$ in%'r#$ r#$&"an#$ (# $&$ ai'n#$ (# 'nr'" a "a C'nra"'r7a

G#n#ra" (# "a R#!/b"ia a$7 '' a" Ti&"ar (# "a #ni(a( (#" $#'r &an('

'rr#$!'n(a.

- A&ar (# '%ii' &an(' #n "'$ a'$ '!#rai'n#$ (# "a #ni(a( $# a(+i#ran

in(ii'$ ra'nab"#$ (# i"#5a"i(a( (# 'i$i,n ' (# in&!"ii#n' in%'ran('

a" Ti&"ar (# "a #ni(a( !ara ? a('!# "a$ #(i(a$ 'rr#i+a$ !#rin#n#$.



57/82

- Ori#nar r#ibir Z' a#n(#r "a$ (#n&nia$ ? %'r&"#n "'$ $#r+i('r#$

%&ni'nari'$ !/b"i'$ i&(a(an7a #n 5#n#ra".

- E%#&ar #" $#5&ii#n' (# "a$ #(i(a$ 'rr#i+a$ ? a('!# "a #ni(a(

'' r#$&"a(' (# "a$ ai'n#$ ai+i(a(#$ (# 'nr'". Ba$# "#5a"J Ar7&"'

2:W (#" R#5"a#n' (# "'$ r5an'$ (# C'nr'" In$i&i'na" a!r'ba(' !'r

R#$'"&i,n (# C'nra"'r7a NW 22:-2:11-CG.

26.2. Eni(a(#$ ? i#n#n "a 'b"i5ai,n (# 'nar #n $& #$r&&ra 'r59nia'n &n r5an' (# C'nr'" In$i&i'na"

La$ #ni(a(#$ '!r#n(i(a$ #n "'$ ini$'$ a) b) ) () (#" ar7&"' 3W (# "a

L# NW 2446 a$7 '' "a$ #!r#$a$ #n "a$ ? #" E$a(' #n5a &na

!arii!ai,n ai'naria 'a" ' a'riaria. Ba$# "#5a"J Ar7&"' 14W (# "a L# NW

2446 L# Or59nia (#" Si$#a Nai'na" (# C'nr'" (# "a C'nra"'r7a

G#n#ra" (# "a R#!/b"ia '(i%ia'ria$.

26.3. Lab'r#$ in'!aib"#$ 'n "a$ %&ni'n#$ (#" r5an' (# C'nr'"In$i&i'na"

L'$ r5an'$ (# C'nr'" In$i&i'na" r#a"iar ' in#r+#nir #n %&ni'n#$

ai+i(a(#$ in#r#n#$ a" 9bi' (# '!##nia r#$!'n$abi"i(a( (# "a

a(ini$rai,n 5#$i,n (# "a #ni(a( #n 'n'r(ania 'n #""' $# #nnran

i!#(i('$ (#J

- R#a"iar ai'n#$ (# 'nr'" # in+#$i5ai'n#$ ? #n5an '' 'b@#i+'

+#ri%iar (#n&nia$ ?@a$ r#"a'$ & 'r'$ a$!#'$ r#"ai+'$ a "a$ r#"ai'n#$

"ab'ra"#$ (# "'$ %&ni'nari'$ $#r+i('r#$ (# "a #ni(a(.



58/82

- S&$i&ir a "'$ %&ni'nari'$ $#r+i('r#$ (# "a #ni(a( #n #" &!"ii#n' (#

$&$ %&ni'n#$.

- i$ar r#%r#n(ar ' #iir ('n'$ '' r#?&i$i' !ara a!r'bai,n (# a'$

& '!#rai'n#$ (# "a a(ini$rai,n 'n ##!i,n (# a'$ !r'!i'$ (#" r5an'

(# C'nr'".

- E%#&ar 'a (# in+#nari' r#5i$r' (# '!#rai'n#$ !arii!ar #n "a$

ai'n#$ (# $#5&ri(a( ' !r'#i,n (# bi#n#$ !r'!ia$ (# "a "ab'r (# "a

a(ini$rai,n. Parii!ar '' i#br' (# "'$ C'i$ E$!#ia"#$ (#

C'nraai,n A(?&i$ii'n#$ (# ar(' a "a$ (i$!'$ii'n#$ +i5#n#$. Ba$#

"#5a"J Ar7&"' 23W (#" R#5"a#n' (# "'$ r5an'$ (# C'nr'" In$i&i'na"

a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 22:-2:11-CG.

24. Sob#e &a T#an'%a#en$ia e& A$$e'o a &a In(o#/a$i0n P+b&i$a en &aCont#a&o#3a Gene#a& de &a Re%+b&i$a28.1 C,' $# !(# a#(#r a "'$ r#$&"a('$ (# "a$ a&(i'r7a$ a &a"?&i#rin%'rai,n r#"ai'na(a 'n "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia

Para a#(#r a &a"?&i#r in%'rai,n ? #n5a r#"ai,n 'n "a C'nra"'r7a

G#n#ra" (# "a R#!/b"ia #" in#r#$a(' (#b# !r#$#nar #" %'r&"ari' #$ri' '

+ir&a" (# $'"ii&( (# a#$' a "a in%'rai,n !/b"ia (iri5i(' a" S#r#ari'

G#n#ra" $i $# raa $'br# #a$ (# ar9#r a(ini$rai+' a" G#r#n# (# "a

G#r#nia C#nra" (# Ca"i(a( $i $# raa (# $'"ii&(#$ $'br# $#r+ii'$ (#

'nr'" $#r+ii'$ a "a$ O%iina$ (# C''r(inai,n R#5i'na" O%iina$

R#5i'na"#$ (# C'nr'" (#nr' (#" 9bi' (# $&$ '!##nia$ (# 'nr'"

('n(# $# 'n$i5na "' $i5&i#n#J



59/82

a) N'br#$ a!#""i('$ '!"#'$ #" n/#r' (#" ('n' (# i(#ni(a( '

R#5i$r' ni' (# C'nribn#$ R=C) ('ii"i' #n $& a$' "a a"i(a( (#

r#!r#$#nan# a ?&i#n !JZZ.'nra"'ria.5'b.!# *1 r#!r#$#na. A$7 ''

"a (ir#i,n (#" "&5ar ('n(# (#$#a r#ibir "a$ n'i%iai'n#$ (#" !r'#(ii#n'.

b) D# $#r #" a$' n/#r' (# #"%'n' ' 'rr#' #"#r,ni'.

) L&5ar %#a %ira ' ""a (i5ia" #n a$' (# n' $ab#r %irar ' #$ar

i!#(i('.

() E!r#$i,n 'nr#a !r#i$a (# "a in%'rai,n $'"iia(a.

#) D# 'n'#r "a (#!#n(#nia ? !'$#a "a in%'rai,n (#b#r9 in(iar$# #n "a

$'"ii&(.

%) O!i'na"#n# "a %'ra ' '(a"i(a( #n "a ? !r#%i#r# #" $'"iian# ? "a

Eni(a( #nr#5 "a in%'rai,n. A$ii$' (#b# &!"ir 'n !a5ar #" '$' (#

r#!r'(&i,n "' (# a!r'ba(a "a !r'#(#nia (# "a in%'rai,n $'"iia(a (#

ar(' a" $i5&i#n# (#a""#J C'!ia$ %''$9ia $i!"# ' %#(a#a(a '

r#!r'(&i,n) !'r a(a '@aJ :::2Y (# "a =IT. P'r CD &ni(a()J ::3*2Y (#

"a =IT. Ba$# "#5a"J Ar7&"' 1:W (#" R#5"a#n' (# "a L# NW 246: KL# (#

Tran$!ar#nia A#$' a "a In%'rai,n P/b"ia a!r'ba(' !'r D#r#'

S&!r#' NW :42-2::3-PC0 '(i%ia'ria$ Pr'#$' NW :6 [ A#$' a "a

in%'rai,n (#" T#' ni' Or(#na(' (# Pr'#(ii#n'$ A(ini$rai+'$ (# "a

C'nra"'r7a G#n#ra" a!r'ba(' !'r R#$'"&i,n (# C'nra"'r7a NW 28-2:1*- CG.



60/82

":. La Cont#a&o#3a Gene#a& de &a Re%+b&i$a 'ie/%#e e'tB ob&i6ada aent#e6a# &a in(o#/a$i0n >e &e 'o&i$itan

Si $a"+' ? $#a (# a!"iai,n a"5&na (# "a$ ##!i'n#$ !r#+i$a$ !'r "a L#

(# Tran$!ar#nia A#$' a "a In%'rai,n P/b"ia. En #$# $#ni(' "a

C'nra"'r7a G#n#ra" (# "a R#!/b"ia #$9 ##!&a(a (# (i%&n(ir ' #nr#5ar

in%'rai,n #n "'$ $i5&i#n#$ a$'$J

C&an(' "a in%'rai,n $'"iia(a $# #nnr# ba@' #" !rini!i' (# r#$#r+a

in%'rai,n 'n%i(#nia") #n 'n$i(#rai,n a ? "a #nr#5a (# (ia

in%'rai,n !(a a&$ar (aF' a "a #ni(a( a $& !#r$'na" ' a" Si$#a '

(i%i&"# "a ar#a (# #$# /"i'.

C&an(' "a in%'rai,n $'"iia(a $# #nnr# "a$i%ia(a '' $#r#a

r#$#r+a(a ' #n5a #" ar9#r (# 'n%i(#nia". Ba$# "#5a"J Ar7&"'$ 1W 1W

14W (#" T#' ni' Or(#na(' (# "a L# NW 246: KL# (# Tran$!ar#nia

A#$' a "a In%'rai,n P/b"ia a!r'ba(' !'r D#r#' S&!r#' NW :*3-2::3-

PC0 '(i%ia'ria$ "i#ra" n) (#" ar7&"' 8W (# "a L# NW 2446 KL#

Or59nia (#" Si$#a Nai'na" (# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia $&$ '(i%ia'ria$ nra"#$ 4.3.1 4.3.2 (# "a Dir#i+a NW

::3-2::*-CGZSGE KN'ra$ $'br# (i%&$i,n a#$' a "'$ In%'r#$ (# C'nr'"

G&b#rna#na" a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW :1-2::*- CG

.



61/82

3:.1. C&9n(' #$a #" Prini!i' (# R#$#r+a r#$!#' a in%'r#$ #ii('$ !'r "aC'nra"'r7a

E" !rini!i' (# r#$#r+a r#$!#' a in%'r#$ #ii('$ !'r "a C'nra"'r7a G#n#ra"

(# "a R#!/b"ia #$a #n %&ni,n a "a na&ra"#a (# "a in%'rai,n #n "a

'!'r&ni(a( ? $# (#a""a a 'nin&ai,nJ

En "'$ In%'r#$ (# C'nr'" ? i(#ni%i?n r#$!'n$abi"i(a( a(ini$rai+a

%&ni'na" &na +# ? $# aa iniia(' #" (#$"in(# (# r#$!'n$abi"i(a(

a(ini$rai+' %&ni'na" R#$'"&i,n (# in$a&rai,n (# Pr'#$' A(ini$rai+'Di$i!"inari' ' a' #(ian# #" &a" $# iniia #" !r'#$' in+#$i5a'ri' !ara #"

!#r$'na" $'#i(' a" r5i#n "ab'ra" !ri+a(').

En "'$ In%'r#$ E$!#ia"#$ ? i(#ni%i?n r#$!'n$abi"i(a( (# i!' !#na"

&an(' #" 0ini$#ri' P/b"i' r#$"+a (#"arar i!r'#(#n# #(ian#

r#$'"&i,n (#%inii+a "a (#n&nia in#r!$a ' &an(' $# inii# #" !r'#$'

!#na" r#$!#i+' A&' a!#r'ri' (# in$r&i,n)

En "'$ In%'r#$ E$!#ia"#$ ? i(#ni%i?n r#$!'n$abi"i(a( i+i" &na +# ?

$# aa iniia(' #" !r'#$' i+i" r#$!#i+' A&' a(i$'ri' (# "a (#an(a).

En "'$ In%'r#$ (# C'nr'" ? ar#an (# r#'#n(ai'n#$ !ara #" (#$"in(#

(# r#$!'n$abi"i(a(#$ 'n "a #nr#5a (#" In%'r# a" Ti&"ar (# "a #ni(a( ' #n $&

a$' a "'$ %&ni'nari'$ ? #n5an '!##nia !ara $& a!"iai,n. Ba$# "#5a"J

Nra" 4.* (# "a Dir#i+a NW ::3-2::*-CGZSGE [ KN'ra$ $'br# (i%&$i,n

a#$' a "'$ In%'r#$ (# C'nr'" a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW

:1-2::*-CG.



62/82

3:.2. A&'ri(a(#$ ? !(#n a#(#r a "'$ In%'r#$ (# C'nr'" ?'n#n5an in%'rai,n "a$i%ia(a '' S#r#a R#$#r+a(a ' ? #n5a #"ar9#r (# C'n%i(#nia"

La$ a&'ri(a(#$ ? !(#n #n#r a#$' a (ia in%'rai,n $'nJ

a) E" C'n5r#$' (# "a R#!/b"ia #(ian# &na C'i$i,n In+#$i5a('ra %'ra(a

(# ar(' a" ar7&"' 84W (# "a C'n$i&i,n P'"7ia "a C'i$i,n Or(inaria (#

In#"i5#nia.

b) E" P'(#r &(iia" a ra+$ (#" @ #n #@#rii' (# $&$ arib&i'n#$

@&ri$(ii'na"#$ #n &n (##rina(' a$' $'br# a?""a in%'rai,n ? $#a

i!r#$in(ib"# !ara ""#5ar a "a +#r(a(.

) E" D#%#n$'r (#" Pb"' i#n# a#$' a "a in%'rai,n #n #" 9bi' (# $&$

arib&i'n#$ (# (#%#n$a (# "'$ (#r#'$ &an'$.

() E"


63/82

::3-2::*-CGZSGE QN'ra$ $'br# (i%&$i,n a#$' a "'$ In%'r#$ (# C'nr'"

G&b#rna#na" a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW :1-2::*-CG.

3:.3. Pr'#(ii#n' ? "'$


64/82

"2. Denn$ia' Pa#ti$i%a$i0n Cidadana32.1. ;& (i%#r#nia #i$# #nr# &na (#n&nia &na $'"ii&( (# a&(i'r7a>

Tan' &na (#n&nia '' &na $'"ii&( (# a&(i'r7a !r#$#na(a$ an# "a

C'nra"'r7a G#n#ra" ' #" r5an' (# C'nr'" In$i&i'na" 'rr#$!'n(i#n# (#b#n

#$ar r#%#ri(a$ a "'$ a'$ & '!#rai'n#$ ? r#+#"#n !'r ai,n & 'i$i,n

#'$ arbirari'$ ' i"#5a"#$ ? a%##n "'$ r#&r$'$ bi#n#$ (#" E$a(' #n

"a$ #ni(a(#$ $&@#a$ a" Si$#a Nai'na" (# C'nr'" #n 'nra+#ni,n a "a$

(i$!'$ii'n#$ "#5a"#$. E" !r'#(ii#n' !ara "a %'r&"ai,n !r#$#nai,n

raiai,n (# "a$ (#n&nia$ $# #nnra r#5&"a(' #n "a Dir#i+a NX ::-

2:11-CGZGSND &a +#r$i,n a&a"ia(a a $i(' a!r'ba(a !'r R#$'"&i,n (#

C'nra"'r7a NW 36-2:11-CG. Para #" a$' (# "a$ $'"ii&(#$ (# ai'n#$ (#

'nr'" !'r !ar# (# "a$ #ni(a(#$ $&@#a$ a 'nr'" (#b# #n#r$# !r#$#n# "a$

(i$!'$ii'n#$ "in#ai#n'$ ri#ri'$ (#$ina('$ a r#5&"ar "a a#ni,n '!'r&na

(# !#(i('$ (# ai'n#$ (# 'nr'" #$ab"#i('$ #n "a Dir#i+a NX ::2-2::*-

CGZSGE a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW :36-2::*-CG. D#b#

!r#i$ar$# ? "a$ $'"ii&(#$ (# ai'n#$ (# 'nr'" 'n$in #nar5'$ (#

ai'n#$ (# 'nr'" !'$#ri'r "a$ &a"#$ !'r "a '!'r&ni(a( (# $& !r#$#nai,n

a(?&i#r#n #" ar9#r (# n' !r'5raa(a$ #$an(' !'r #""' $&@#a$ a "'$

"in#ai#n'$ !r'#(ii#n'$ ? (ia "a C'nra"'r7a G#n#ra" r#"ai'na('$

'n #" P"an An&a" (# C'nr'" !ara "'$ r5an'$ (#" Si$#a #n #" r&br' (#

ai+i(a(#$ n' !r'5raa(a$. Ba$# "#5a"J "a Dir#i+a NX ::-2:11-CGZGSND

KSi$#a Nai'na" (# A#ni,n (# D#n&nia$ +#r$i,n a&a"ia(a a!r'ba(a

!'r R#$'"&i,n (# C'nra"'r7a NW 36-2:11-CG.



65/82

32.2. Ti!'$ (# (#n&nia$ ? !(# r#a"iar &a"?&i#r i&(a(an'

C&a"?&i#r i&(a(an' in"&i('$ "'$ %&ni'nari'$ $#r+i('r#$ (# "a$ #ni(a(#$

$&@#a$ a 'nr'" !(# !r#$#nar an# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia' #" r5an' (# C'nr'" In$i&i'na" ? 'rr#$!'n(a (#n&nia$ ? +#r$#n

$'br# !r#$&n'$ #'$ arbirari'$ ' i"#5a"#$ ? '&rran #n &a"?&i#r #ni(a(

!/b"ia ? 'nra+#n5an "a$ (i$!'$ii'n#$ "#5a"#$ +i5#n#$ a%##n '

!'n5an #n !#"i5r' "a %&ni,n ' $#r+ii' !/b"i' (# 'n%'ri(a( 'n "'$

#$ab"#i(' #n "a$ "##$ NW 2446 KL# Or59nia (#" Si$#a Nai'na" (#

C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia 28*2 KL# (# !r'#i,n

a" (#n&nian# #n #" 9bi' a(ini$rai+' (# '"ab'rai,n #%ia #n #" 9bi'

!#na".

Ba$# "#5a"J Nra"#$ .1 .2 (# "a Dir#i+a NX ::-2:11-CGZGSND

KSi$#a Nai'na" (# A#ni,n (# D#n&nia$ +#r$i,n a&a"ia(a a!r'ba(a

!'r R#$'"&i,n (# C'nra"'r7a NW 36- 2:11-CG.

32.3. R#?&i$i'$ a #n#r #n na !ara "a !r#$#nai,n (# (#n&nia$ an# "aC'nra"'r7a G#n#ra" (# "a R#!/b"ia

La$ (#n&nia$ !r#$#na(a$ an# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia

(#b#r9n &!"ir "'$ $i5&i#n#$ r#?&i$i'$J

- N'br# a!#""i(' '!"#' ('ii"i' (# $#r #" a$' n/#r' #"#%,ni'

'rr#' #"#r,ni' (#" (#n&nian# a(@&nan(' '!ia (#" r#$!#i+' ('n'

(# i(#ni(a(.



66/82

- E" 'n#ni(' (# "a (#n&nia +#r$# $'br# !r#$&n'$ #'$ arbirari'$ '

i"#5a"#$ (# 'n%'ri(a( 'n "' #$ab"#i(' #n "a$ "##$ NW 2446 28*2.

- L'$ a'$ & '!#rai'n#$ a#ria (# (#n&nia $# #nnr#n #!$'$ #n

%'ra !r#i$a 'r(#na(a (#a""a(a '#r#n# %&n(a#na(a a(@&n9n('$# '

in(i9n('$# "a in%'rai,n ' ('nai,n n##$aria ? !#ria $&

#+a"&ai,n $&b$#n# +#ri%iai,n (# $#r #" a$'.

- "'$ a'$ & '!#rai'n#$ 'b@#' (# "a (#n&nia n' 'n$i&an a$&n'$ '

$#an a#ria (# 'nr'+#r$ia $&@#'$ a "a '!##nia 'n$i&i'na" Z' "#5a"

(# 'r'$ 'r5ani$'$ (#" E$a(' $in !#r@&ii' (# "a a&'n'7a %&ni'na" ?

'rr#$!'n(a a" Si$#a Nai'na" (# C'nr'".

- $# in"&a "a in(i+i(&a"iai,n (# "'$ a&'r#$ $i %r# #" a$' (#

?&i#n#$ !arii!ar'n #n "'$ #'$ (#n&nia('$.

- 'n#n5a "a $&$ri!i,n (#" '!r'i$' (#" (#n&nian# a brin(ar

in%'rai,n &an(' $#a r#?ri(' !ara &a"?&i#r a"arai,n ' (&(a (# $#r #"

a$'.

- L&5ar %#a %ira ""a (i5ia". Ba$# "#5a"J Nra" .3 (# "a Dir#i+a NX

::-2:11-CGZGSND KSi$#a Nai'na" (# A#ni,n (# D#n&nia$ +#r$i,n

a&a"ia(a a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW 36-2:11-CG.



67/82

"". C0/o 'e %#o$e'an &a' denn$ia' >e (o#/&a &a $idadan3a ante &aCont#a&o#3a Gene#a& de &a Re%+b&i$a

La$ (#n&nia$ !(#n $#r !r#$#na(a$ an' an# "a C'nra"'r7a G#n#ra" (# "a

R#!/b"ia '' an# #" r#$!#i+' r5an' (# C'nr'" In$i&i'na" (# "a

#ni(a( "a$ &a"#$ i#n#n #" $i5&i#n# !r'#$' (# a#ni,nJ

- Re$e%$i0n.- La C'nra"'r7a G#n#ra" (# "a R#!/b"ia "'$ r5an'$ (#

C'nr'" In$i&i'na" r#ib#n r#5i$ran "a (#n&nia r##!"aan(' "a i(#ni(a(

(#" (#n&nian# !'r &n ,(i5'. E" r#5i$r' (# "a$ (#n&nia$ $# r#a"ia #n &na!"iai+' in%'r9i' #" i$' ? #i# &n %'ra' ? 'ni#n# "a

in%'rai,n r#"ai+a a "'$ r#?&i$i'$ (# "a (#n&nia #" '!r'i$' (#

'"ab'rai,n 'n #" Si$#a Nai'na" (# C'nr'" !'r !ar# (#" i&(a(an'.

- Ad/i'i0n.- R#ibi(a "a (#n&nia #" Si$#a Nai'na" (# A#ni,n (#

D#n&nia$ [ SISNAD (##rina #" 9bi' (# '!##nia $'br# "'$ #'$

(#n&nia('$.

- O#6ani8a$i0n de& $a'o.- A(ii(a "a (#n&nia $# !r'#(#r9 'n #" an9"i$i$

(# "'$ #'$ (# ar(' a $& na&ra"#a 'n#ni(' 'n$i$#nia

'#r#nia '!'r&ni(a( #+i(#nia$ a!'ra(a$ an##(#n#$ r#&rr#nia

'n "a %ina"i(a( (# #$ab"##r $& +#rai(a( $i na 'n $&$#n' !ara $&

!'$#ri'r +#ri%iai,n.

- P#o6#a/a$i0n.-E" r'n'5raa !ara $& +#ri%iai,n 'ar9 #n na #nr#

'r'$ "'$ ri#ri'$ (# !ri'riai,n $i5&i#n#$J a!ai(a( '!#rai+a (i$!'nib"#



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r#"#+ania $'ia" ' #'n,ia #n #" #n'rn' (# $& #@#&i,n 'n(ii'n#$ (#

$#5&ri(a( ? !#rian #" (#$arr'""' (# "a "ab'r (# 'nr'".

- e#i(i$a$i0n.-A!r'ba(a "a !r'5raai,n "a 'i$i,n (# 'nr'" (#$i5na(a

(#$arr'""a "a !"ani%iai,n #@#&i,n (#" raba@' (# a!' &i"ian(' "'$

!r'#(ii#n'$ nia$ !#rin#n#$ !ara "a +#ri%iai,n (# "'$ #'$

!r#$&na#n# irr#5&"ar#$ #n "a$ #ni(a(#$ 'rr#$!'n(i#n#$ 'ri#na(a a

'nra$ar "a in%'rai,n r#ibi(a (##rinan(' $& +#rai(a( ra'nabi"i(a(

#iin('$# '!'r&na#n# #" r#$&"a(' 'n $&@#i,n a "a n'rai+a (# 'nr'"

5&b#rna#na" +i5#n#.

- Co/ni$a$i0n de& #e'&tado.- E$ "a #a!a #n "a ? $# !'n# #n

'n'ii#n' (# "a$ in$ania$ !#rin#n#$ "'$ r#$&"a('$ (# "a +#ri%iai,n

#%#&a(a. La '&niai,n a" (#n&nian# !(# $#r r#a"ia(a #n #"

ran$&r$' (# "a$ (i+#r$a$ #a!a$ (# raai#n' (# "a (#n&nia. Dia

'&niai,n n' #$9 $&@#a a r#&r$' i!&5nai+' !'r 'n$i&ir &n a' (#

a(ini$rai,n in#rna.

Ba$# "#5a"J Nra"#$ .1.1 .1.2 .1.3 .1.* .1. .1. (# "a Dir#i+a NX

::-2:11- CGZGSND KSi$#a Nai'na" (# A#ni,n (# D#n&nia$ +#r$i,n

a&a"ia(a a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW 36-2:11-CG.



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33.1. C&9n(' $# !r'#(# a "a $&b$anai,n (# "a$ (#%ii#nia$ & 'i$i'n#$ (#&na (#n&nia

C&an(' r#ibi(a "a (#n&nia $# #$ab"#a "a in'b$#r+ania (# r#?&i$i'$ #"

SISNAD !'(r9 'n#(#r a" (#n&nian# &n !"a' n' a'r (# 1: (7a$ 9bi"#$

!ara "a $&b$anai,n (# (#%ii#nia$ & 'i$i'n#$ (##a(a$.

D# n' '&rrir #""' $# !r'#(#r9 a" ari+' (# "a (#n&nia ra9n('$# (#

#'$ 'n#ni('$ #n (#n&nia$ ? n' &!"an 'n in(iar #" J n'br#

a!#""i('$ ('ii"i' #"%'n' 'rr#' #"#r,ni' $&$ribir #" '!r'i$' (#"(#n&nian# a brin(ar in%'rai,n &an(' $#a r#?ri(' $#Fa"ar "&5ar

%#a %ira ""a (i5ia" (#" nra" .3 &an(' a ri#ri' (# "a

C'nra"'r7a "a in%'rai,n !r'!'ri'na(a n# 'n %&n(a#n' a#ria"i(a(

' in#r$ !/b"i' !'(r9n $#r raia(a$ (# '%ii'. Ba$# "#5a"J Nra" .1.2 (#

"a (# "a Dir#i+a NX ::-2:11-CGZGSND KSi$#a Nai'na" (# A#ni,n (#

D#n&nia$ +#r$i,n a&a"ia(a a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW

36- 2:11-CG

33.2. Si &na (#n&nia n' r#/n# #" ri' ' $&$#n' (#bi(' ;?& r9i# "#'rr#$!'n(# #%#&ar a "a C'nra"'r7a G#n#ra">

Si (# "a #+a"&ai,n #%#&a(a $# #$ab"## ? "a (#n&nia n' r#/n# #" ri'

' $&$#n' (#bi(' (ar9 "&5ar a" ari+' (# "a (#n&nia "' ? $# '&niar9

'!'r&na#n# a" (#n&nian#. A$ii$' (# (##rinar$# ? !'r "a

na&ra"#a (# "a !r##n$i,n ' (# "'$ #'$ #!$'$ $'$ 'rr#$!'n(#n

%&ni'na"#n# $#r 'n'i('$ Z' r#$"'$ !'r 'ra$ a&'ri(a(#$ & ,r5an'$

##rn'$ '!##n#$ $'br# "a a#ria #""' $#r9 i5&a"#n# a#ria (#

'&niai,n '!'r&na a" (#n&nian# $# (#ri+ar9 "a in%'rai,n



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!r'!'ri'na(a a "a #ni(a( '!##n# $#5/n $& ri' a"9n('$# "a

'n%i(#nia"i(a( (# "a i$a. Ba$# "#5a"J Nra" .1.2 (# "a (# "a Dir#i+a NX

::-2:11-CGZGSND KSi$#a Nai'na" (# A#ni,n (# D#n&nia$ +#r$i,n

a&a"ia(a a!r'ba(a !'r R#$'"&i,n (# C'nra"'r7a NW 36- 2:11-CG.

33.3 Traai#n' ? brin(a "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia a "a$(#n&nia$ r#ii(a$ !'r #" C'n5r#$' (# "a R#!/b"ia #" P'(#r E@#&i+' ' "a$%'r&"a(a$ !'r "'$ #(i'$ (# '&niai,n

La$ (#n&nia$ r#ii(a$ !'r #" C'n5r#$' (# "a R#!/b"ia #" P'(#r E@#&i+' &

'ra$ #ni(a(#$ !/b"ia$ $#r9n raia(a$ 'n%'r# a "a (ir#i+a (# A#ni,n

(# D#n&nia$ #n "' ? 'rr#$!'n(a (#" i$' '(' #$ a!"iab"# a "'$

#'$ ? $'n (# 'n'ii#n' !/b"i' a ra+$ (# "'$ #(i'$ (#

'&niai,n ? 'n$i&an (#n&nia a(i$ib"#. Ba$# "#5a"J Nra" .1.1

(# "a Dir#i+a NX ::-2:11-CGZGSND.

". L$a $ont#a &a Co##%$i0n3*.1. C'nra"'r7a G#n#ra" (# "a R#!/b"ia #n "a L&a C'nra "a C'rr&!i,n

En a#ni,n a "a$ arib&i'n#$ '!##nia$ a$i5na(a$ #n "a C'n$i&i,n

P'"7ia "a L# NW 2446 "a C'nra"'r7a G#n#ra" #" Si$#a Nai'na" (#

C'nr'" #@#r#n &n r'" %&n(a#na" %r#n# a "a "&a 'nra "a 'rr&!i,n

(#$arr'""an(' $&$ arib&i'n#$ (# $&!#r+i$ar "a 'rr#a ran$!ar#n#

&i"iai,n (# "'$ r#&r$'$ !/b"i'$ (#" #@#rii' (# "a %&ni,n #n'#n(a(a

!ara !r#+#nir (##ar a'$ irr#5&"ar#$ Z' i"7i'$ !#na"#$ a$7 ''

(##rinan(' '' 'n$#nia (# $& ai,n %i$a"ia('ra "a$

r#$!'n$abi"i(a(#$ ##r5#n#$ (# "'$ %&ni'nari'$ $#r+i('r#$ !/b"i'$ !ara

$#r !$a$ #n 'n'ii#n' (# "a$ a&'ri(a(#$ '!##n#$.



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La +in&"ai,n #$!#7%ia (# "a !r'b"#9ia (# "a 'rr&!i,n 'n #" ai'nar

(#" Si$#a Nai'na" (# C'nr'" $# 'nr#a an' a ni+#" (#" 'nr'" in#rn'

'' (#" 'nr'" !'$#ri'r (#nr' (# "'$ 'n'i('$ i"'$ (#" 'nr'"

a(ini$rai+' (#" E$a(' an #$ a$7 ? #nr# 'r'$ a$!#'$ a ra+$ (# "a

L# (# N#!'i$' $& r#5"a#n' "a L# $'br# In'!aibi"i(a(#$

Pr'ibii'n#$ (# "'$


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In#rn' !ara &na C&"&ra (# In#5ri(a( Tran$!ar#nia R#$!'n$abi"i(a( #n "a


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La 'b$#r+ania (# "'$ 'n%"i'$ (# in#r#$#$ #$ab"#i('$ !ara #" !r'b'

(#$#!#F' (# "a %&ni,n !/b"ia.

E" ni+#" (# r#$!'n$abi"i(a( 'n ? $# 'n( "'$ a5#n#$ !/b"i'$. La

ran$!ar#nia in%'rai+a r#$!#' (# "'$ Si$#a$ (# A(ini$rai,n


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"*. Cont#a&o# Gene#a& de &a Re%+b&i$a3.1. D#$i5nai,n

E" C'nra"'r G#n#ra" (# "a R#!/b"ia #$ (#$i5na(' !'r &n !#r7'(' (# $i##

aF'$ r#'+i(' !'r #" C'n5r#$' (# "a R#!/b"ia (# ar(' a "a C'n$i&i,n

P'"7ia.

C&9"#$ $'n "'$ r#?&i$i'$ !ara $#r C'nra"'r G#n#ra" (# "a R#!/b"ia> L'$

r#?&i$i'$ $'n "'$ $i5&i#n#$J

a) S#r !#r&an' (# naii#n'.

b) G'ar (#" !"#n' #@#rii' (# "'$ (#r#'$ i+i"#$.

) T#n#r a" i#!' (# "a (#$i5nai,n n' #n'$ (# *: aF'$ (# #(a(.

() T#n#r 7&"' !r'%#$i'na" &ni+#r$iari' #$ar abi"ia(' !'r #" '"#5i'

!r'%#$i'na" 'rr#$!'n(i#n#.

#) T#n#r &n #@#rii' !r'%#$i'na" n' #n'r a 1: aF'$.

%) T#n#r 'n(&a inaab"# r#'n'i(a $'"+#nia # i('n#i(a( 'ra".

Ba$# "#5a"J Ar7&"' 26W (# "a L# NW 2446 KL# Or59nia (#" Si$#a Nai'na"

(# C'nr'" (# "a C'nra"'r7a G#n#ra" (# "a R#!/b"ia $&$ '(i%ia'ria$.



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". CONCL


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". CRITICAS

P#i/e#o. $'"' a&a &an(' a &na (#n&nia (# !'r #(i' !ara

a#r "a in+#$i5ai,n.

Se6ndo. N' i#n#n $#(#$ a ni+#" nai'na" !'r "' ? n' !(#n a&ar

in#(iaa#n# %a"a (# !#r$'na").

Te#$e#o. S'"' (a &n r#$&"a(' (# $& #+a"&ai,n a$ n' (#$i5na &n

r#$!'n$ab"#.

". !I!LIOGRA9IA



77/82

.'nra"'ria.5'b.!# !JZZ.'n'5ra%ia$.'Z .'a$.'r5Z@&ri(i'Z #$.$"i(#$ar#.n#Zanaaria!'r'arr#r'r'@a$Z/ono6#a(ia-6*668 !JZZ('.'nra"'ria.5'b.!#Z('n'$Z

"4. ANEOSR#"ai,n (# C'nra"'r#$ #n "a i$'ria (#" P#r/

Cont#a&o# Pe#3odo

La Contralora de la Republica Pgina
http://www.contraloria.gob.pe/http://www.contraloria.gob.pe/


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Riar(' 0a(F' R'$a$ 1828 [ 1832

0an" Enri? Tira(' R##$ 1832 [ 18*3

G&i""#r' B#rnar(' R'na"( A"&ar(' 18** [ 18*8

$ar C'an' 0ar? 18*8 [ 18:

Ei"i'


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CONTRALOR GENERAL

!dgar "larc#n $e%ada %ur# co&o nue'o Contralor (eneral para el perodo

2016)2023



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A"ar,n T#@a(a ?&i#n a$a a'ra $# (#$#!#F, '' +i#'nra"'r 2:13-

2:1) i#n# 18 aF'$ (# #!#ri#nia #n "a C'nra"'r7a #$ #!#r' #n 'nr'"

5&b#rna#na" 5#$i,n !/b"ia.



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E't#$t#a o#6Bni$a de &a Cont#a&o#3a Gene#a&

Cont#a&o#3a Gene#a&

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