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Artículo 82 (86). /RV KRVSLWDOHV LQVWLWXFLRQDOHV LQFOXLGR HQ HVWD GHQRPLQD FLyQHOGHOD'LUHFFLyQGH3UHYLVLyQGH&DUDELQHURVHVWDUiQGHVWLQDGRVDSUHVWDU DVLVWHQFLDPpGLFDGHWRGRRUGHQSUHIHUHQWHPHQWHDOSHUVRQDOHQVHUYLFLRDFWLYR HQUHWLUREHQHILFLDULRVGHPRQWHStR\DVXVIDPLOLDUHV6XVDUDQFHOHVVHUiQGHWHU PLQDGRVSRUOD'LUHFFLyQ*HQHUDOFRQIRUPHDODVSURSRVLFLRQHVTXHOHIRUPXOHQ ODV'LUHFFLRQHVGHHVRVHVWDEOHFLPLHQWRVDVLVWHQFLDOHV Artículo 81 (85).(OSHUVRQDODFRJLGRDOUpJLPHQSUHYLVLRQDO\GHVHJXULGDG VRFLDO TXH HVWDEOHFH HVWD OH\ HQ DFWLYLGDG R HQ UHWLUR FRQWULEXLUi D ORV IRQGRV FRPXQHVGHEHQHILFLRVGHOD'LUHFFLyQGH3UHYLVLyQGH&DUDELQHURVFRQODVLPSR VLFLRQHVTXHGHWHUPLQHODOH\VLQSHUMXLFLRGHORVDSRUWHVILVFDOHV\RWURVLQJUHVRV GHIXHQWHS~EOLFDRSULYDGD &RUUHVSRQGHUiDHVWHRUJDQLVPRHOSDJRGHODVSHQVLRQHVGHUHWLUR\PRQWH StRGHODVLQGHPQL]DFLRQHVSRUIDOOHFLPLHQWR\GHODFXRWDIXQHUDULDDVtFRPRHO RWRUJDPLHQWRGHORVEHQHILFLRVTXHVHFRQWHPSOHQHQVXOH\RUJiQLFD Artículo 80 (84).6LQSHUMXLFLRGHORGLVSXHVWRHQHODUWtFXORODDVLVWHQFLD PpGLFDGHQWDOKRVSLWDODULDFXUDWLYDDPEXODWRULD\GHUHKDELOLWDFLyQGHOSHUVRQDO HQVHUYLFLRDFWLYRHQUHWLUR\GHORVEHQHILFLDULRVGHPRQWHStRGHOSHUVRQDODIHFWR DOUpJLPHQSUHYLVLRQDOGHOD'LUHFFLyQGH3UHYLVLyQGH&DUDELQHURVGH&KLOHFRPR DVLPLVPRODGHODVSHUVRQDVTXHVHDQFDXVDQWHVGHDVLJQDFLyQIDPLOLDUHQFRQIRU PLGDGDODOH\DXQFXDQGRQRSHUFLEDQGLFKREHQHILFLRHFRQyPLFRVHUiGHFDUJR GHGLFKD'LUHFFLyQHQODIRUPDTXHILMDVXOH\RUJiQLFD\FRQODVOLPLWDFLRQHVTXH GHWHUPLQHQVXVGLVSRQLELOLGDGHVSUHVXSXHVWDULDV Artículo 79 (83).(O)LVFRHIHFWXDUiDQXDOPHQWHXQDSRUWHVXILFLHQWHDORVRU JDQLVPRVTXHFRUUHVSRQGDSDUDFXEULUHOSDJRGHORVEHQHILFLRVSUHYLVLRQDOHV\ GHVHJXULGDGVRFLDOTXHHVWDEOHFHHVWDOH\HOTXHVHFRQVXOWDUiHQHOSUHVXSXHVWR GHOD1DFLyQ\VHSDJDUiPHQVXDOPHQWHSRUGXRGpFLPRVDQWLFLSDGRV6LQSHUMXLFLR GHORDQWHULRUFRQFXUULUiDOSDJRGHODVSHQVLRQHVLQLFLDOHVTXHVHRWRUJXHQHQXQ SRUFHQWDMHQRLQIHULRUDOGHHOODV\DODWRWDOLGDGGHWRGRUHDMXVWHRDXPHQWR GHHOODVTXHVHGLVSRQJD FDUUHUDSURIHVLRQDOODTXHH[LJHXQDUHQRYDFLyQSHULyGLFDGHODVGLIHUHQWHVSUR PRFLRQHV&RPSUHQGHEiVLFDPHQWHORVEHQHILFLRVGHSHQVLyQGHUHWLUR\PRQWHStR GHVDKXFLRLQGHPQL]DFLyQSRUIDOOHFLPLHQWRSUHVWDFLRQHVGHVDOXGSUHVWDFLRQHV VRFLDOHV\GHPiVEHQHILFLRVGHVHJXULGDGVRFLDOTXHODOH\HVWDEOH]FD /D 'LUHFFLyQ GH 3UHYLVLyQ GH &DUDELQHURV GH &KLOH HV XQ RUJDQLVPR IXQFLR QDOPHQWHGHVFHQWUDOL]DGRFRQSHUVRQDOLGDGMXUtGLFD\SDWULPRQLRSURSLRTXHVH UHODFLRQDUiFRQHO3UHVLGHQWHGHOD5HS~EOLFDDWUDYpVGHO0LQLVWHULRGHO,QWHULRU\ 6HJXULGDG3~EOLFDSRULQWHUPHGLRGHOD6XEVHFUHWDUtDGHO,QWHULRU\RWRUJDUiORV EHQHILFLRVTXHVHxDOHVXUHVSHFWLYDOH\RUJiQLFD1 /DDGPLQLVWUDFLyQGHOVLVWHPDGHVDOXGGHOSHUVRQDOGHSODQWDHQVHUYLFLRDFWLYR HVWDUiDFDUJRGHOD,QVWLWXFLyQ

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Artículo 103. 7UDWiQGRVHGHUHSDURVHQODVFXHQWDVGHHJUHVRVILVFDOHVSRU JDVWRVYDULDEOHVVHJ~QHOUpJLPHQSUHVXSXHVWDULRVHUiQGLUHFWD\VROLGDULDPHQWH UHVSRQVDEOHVORVIXQFLRQDULRVTXHDSDUH]FDQILUPDQGRHOJLUR\VHGDUiWUDVODGR GHHVWRVUHSDURVDGLFKRVIXQFLRQDULRVSURFHGLpQGRVHHQORGHPiVHQODIRUPD HVWDEOHFLGDHQHVWH7tWXOR 1RREVWDQWHHQFDVRGHTXHORVUHSDURVVHUHILHUDQDODRPLVLyQHQHOJLUR GHORVUHTXLVLWRVIRUPDOHVHVWDEOHFLGRVSRUOH\HV\UHJODPHQWRVDODRPLVLyQGH ODGRFXPHQWDFLyQFRUUHVSRQGLHQWHDOLQFXPSOLPLHQWRGHODVOH\HVGHWLPEUHV HVWDPSLOODV\RWURVLPSXHVWRVTXHJUDYHQORVGRFXPHQWRVRDODFLUFXQVWDQFLD GH KDEHUVH H[FHGLGR ODV DXWRUL]DFLRQHV FRUUHVSRQGLHQWHV D ORV JDVWRV HVWD Artículo 102. 6LHQHOFXUVRGHOH[DPHQVHDGYLUWLHUHQUHSDURVRLUUHJXODULGDGHV TXH KDJDQ SUHVXPLU OD H[LVWHQFLD GH KHFKRV GHOLFWXRVRV HO H[DPLQDGRU GHEHUi SRQHUORVLQPHGLDWDPHQWHHQFRQRFLPLHQWRGHVXMHIHeVWHFDOLILFDUiODJUDYHGDG GHO FDVR \ VL OR HVWLPD SURFHGHQWH LQIRUPDUi GHWDOODGDPHQWH \ SRU HVFULWR DO &RQWUDORUTXLHQSRGUiRUGHQDUTXHVHGpFXHQWDDODMXVWLFLDRUGLQDULD (QHVWH~OWLPRHYHQWRHOH[DPHQSURVHJXLUiKDVWDODIRUPXODFLyQGHOUHSDUR RHORWRUJDPLHQWRGHOILQLTXLWR5HVSHFWRGHOMXLFLRGHFXHQWDVVHHVWDUiDORSUH YHQLGRHQHODUWtFXOR Artículo 101. 6HUiQ PDWHULD GH UHSDURV HQ ODV FXHQWDV OD FLUFXQVWDQFLD GH FDUHFHUpVWDVGHDOJXQRGHORVUHTXLVLWRVVHxDODGRVHQORVDUWtFXORVSUHFHGHQWHV \ HQ JHQHUDO OD GH RPLWLUVH HO FXPSOLPLHQWR GH FXDOTXLHUD GLVSRVLFLyQ OHJDO R UHJODPHQWDULDTXHFRQVXOWHFRQWULEXFLyQDSRUWHVRLPSXHVWRVDIDYRUGHO)LVFRX RWUDVLQVWLWXFLRQHVRTXHRUGHQHDOJXQDPRGDOLGDGHQODIRUPDGHUHFDXGDUODV UHQWDVHIHFWXDUORVHJUHVRVRUHQGLUODVFXHQWDV /DVHQPLHQGDVTXHVHHVWLPHQHFHVDULRLQWURGXFLUSDUDODFRUUHFWDSUHVHQWDFLyQ GHODVFXHQWDV\RWUDVGHILFLHQFLDVTXHSRUVXQDWXUDOH]DQRVHDQFODVLILFDEOHV FRPRUHSDURVVHKDUiQSUHVHQWHVFRQHOFDUiFWHUGH´REVHUYDFLRQHVµ 3RGUiQ DVLPLVPR KDFHUVH SUHVHQWHV FRQ HO FDUiFWHU GH ´REVHUYDFLRQHVµ ODV RPLVLRQHVGHGRFXPHQWRV\ORVHUURUHVGHLPSXWDFLyQSHURVLGHQWURGHOSOD]R TXHVHVHxDOHSDUDHVWHHIHFWRQRIXHUHDWHQGLGDODREVHUYDFLyQUHVSHFWLYDVHIRU PXODUiGHUHFKDPHQWHHOUHSDUR Artículo 100. &XDQGRSDUDH[DPLQDUXQDFXHQWDVHQHFHVLWDUHFRQVXOWDUXQ GRFXPHQWRTXHQRVHKXELHUHDFRPSDxDGRRVHUHTXLHUDQH[SOLFDFLRQHVTXHDFOD UHQDOJXQDGXGDHOH[DPLQDGRUORVROLFLWDUiSRULQWHUPHGLRGHVXMHIHDQWHVGH LQIRUPDUODFXHQWD E 6LVHKDQREVHUYDGRORVSOD]RVHQTXHGHEDQSURGXFLUVHORVLQJUHVRV F 6LVHKDQFREUDGRORVLQWHUHVHVSHQDOHV\PXOWDVRVHKDQKHFKRHIHFWLYRVORV FRPLVRVXRWUDVVDQFLRQHVTXHHVWDEOH]FDQODVOH\HVRUHJODPHQWRVSDUDODPRUD RLQFXPSOLPLHQWRGHODVREOLJDFLRQHVWULEXWDULDV\ G 6LORVLQJUHVRVKDQVLGRFRUUHFWDPHQWHLPSXWDGRVGHQWURGHODVFXHQWDVGH UHQWDVRFXDQGRQRODVFRQVWLWX\HUHQGHQWURGHODVFXHQWDVGHGHSyVLWR DECRETO SUPREMO Nº 2.421 FIJA TEXTO REFUNDIDO DE LA LEY DE LA ORGANIZACIÓN Y ATRIBUCIONES DE LA CONTRALORÍA GENERAL DE LA REPÚBLICA



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