Decreto Supremo que modifica el Reglamento de la Ley N° 29976, Ley que crea la Comisión de Alto Nivel Anticorrupción, aprobado por Decreto Supremo Nº 089-2013-PCM\n

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ley Nº 31358

LA PRESIDENTA DEL CONGRESO

DE LA REPÚBLICA

POR CUANTO:

EL CONGRESO DE LA REPÚBLICA;

Ha dado la Ley siguiente:

LEY QUE ESTABLECE MEDIDAS PARA LA EXPANSIÓN DEL CONTROL CONCURRENTE

Artículo 1. Objeto de la Ley

La ejecución de inversiones que genere el desembolso de recursos públicos y/o garantías financieras o no financieras por parte del Estado, lo que incluye a las obras públicas, las inversiones mediante los mecanismos de obras por impuestos y asociaciones público privadas u otros mecanismos de inversión, a cargo de los pliegos del gobierno nacional, regional y local, entidades de tratamiento empresarial, empresas públicas en el ámbito del Fondo Nacional de Financiamiento de la Actividad Empresarial del Estado (FONAFE), fondos y toda entidad o empresa bajo el ámbito del Sistema Nacional de Control, cuyos montos superen los diez millones de soles, son objeto de control concurrente por parte de la Contraloría General de la República.

Artículo 2. Financiación del control concurrente

2.1. Para la aplicación del mecanismo de control gubernamental en las inversiones a que se refiere el artículo 1 de la presente ley, se destina para su financiamiento hasta el 2% (dos por ciento) de su valor total, desde la fase de formulación y evaluación, incorporando dentro de su estructura de costos, como costos indirectos u otros costos, un rubro denominado Control Concurrente, el cual corresponde al financiamiento de las acciones a ser efectuadas por la Contraloría General de la República bajo dicha modalidad de control gubernamental.

2.2. Los pliegos comprendidos en esta modalidad de control gubernamental, habilitan el rubro Control Concurrente dentro de la genérica de gasto 2.6 Adquisición de Activos No Financieros de la categoría del gasto de capital, con cargo al presupuesto institucional de las entidades, como parte de la estructura de componentes a ejecutar.

Artículo 3. Iniciativas de contratación

Asimismo, toda ejecución de cualquier iniciativa de contratación de bienes y servicios que no constituyan inversión, por parte de los pliegos del gobierno nacional, regional y local, entidades de tratamiento empresarial, empresas públicas en el ámbito del FONAFE, fondos y toda entidad o empresa bajo el ámbito del Sistema Nacional de Control, cuyos montos convocados superen los diez millones de soles, son objeto de control concurrente por parte de la Contraloría General de la República. Para este efecto, los pliegos comprendidos en dicha modalidad de control gubernamental deben destinar para su financiamiento hasta el 2% del monto convocado con cargo a su presupuesto institucional en la categoría de gasto corriente.

Artículo 4. Transferencias

4.1. Para el cumplimiento de la presente ley, autorízase a los pliegos involucrados del gobierno nacional, regional y locales, a cargo de las intervenciones a que se refieren los artículos 1 y 3 de la presente ley, a realizar modificaciones presupuestales en el nivel funcional programático para habilitar la genérica de gasto 2.4 Donaciones y Transferencias tanto para la categoría de gasto corriente y gasto de capital, quedando exceptuadas de las restricciones presupuestarias en el marco de lo establecido en las leyes anuales de presupuesto, a fin de poder realizar transferencias financieras a favor del pliego 019 - Contraloría General de la República, a solicitud de dicha entidad fiscalizadora superior, conforme a los cronogramas de ejecución de obras anuales valorizadas vigentes, programa de ejecución de obras, planes de inversión, plan anual de contrataciones o documentos de similar naturaleza.

4.2. Las transferencias a que se refiere el párrafo precedente, se aprueban mediante resolución del titular del pliego en el caso del gobierno nacional, o con resolución ejecutiva regional o resolución de alcaldía, en el caso de los gobiernos regionales y locales, respectivamente. La resolución del titular del pliego del gobierno nacional y la resolución ejecutiva regional se publican en el diario oficial El Peruano y la resolución de alcaldía, que se publica en su página web.

4.3. Asimismo, autorízase a las entidades de tratamiento empresarial, empresas públicas en el ámbito del FONAFE, fondos y toda entidad o empresa bajo el ámbito del Sistema Nacional de Control a realizar transferencias financieras a favor del pliego 019 - Contraloría General de la República, a solicitud de dicha entidad fiscalizadora superior. Las citadas transferencias se aprueban por decisión de la máxima autoridad ejecutiva de las mismas y se publican en su página web.

4.4. La Contraloría General de la República incorpora los recursos transferidos en el marco de lo dispuesto en el presente artículo, en la categoría de gasto corriente en la fuente de financiamiento de donaciones y transferencias, a fin de garantizar la oportunidad de los servicios de control. Estos recursos pueden ser destinados a las intervenciones de control gubernamental a nivel nacional.

Artículo 5. Implementación

5.1. En la fase de formulación y evaluación, y en la fase de ejecución de aquellas inversiones públicas cuyo monto supere los diez millones de soles, la misma debe contar en su estructura de costos, una partida para el financiamiento de las acciones de control concurrente a cargo de la Contraloría General de la República, conforme a lo dispuesto en la presente ley.

5.2. Autorízase al Ministerio de Economía y Finanzas, a cargo del Sistema de Programación Multianual y Gestión de Inversiones - Invierte.pe, a incorporar, en sus instrumentos de gestión, la implementación de la previsión de recursos financieros para el control concurrente.

Artículo 6. Medidas para garantizar el control gubernamental durante el proceso de absorción de los órganos de control institucional a la Contraloría General de la República

6.1. Las entidades del gobierno nacional, de los gobiernos regionales y locales, así como las entidades de tratamiento empresarial, empresas públicas en el ámbito del FONAFE, fondos y toda entidad o empresa bajo el ámbito del Sistema Nacional de Control mantienen, con cargo a su presupuesto institucional, el financiamiento para la asignación de recursos humanos para el apoyo técnico administrativo, así como de recursos logísticos tales como servicios, mobiliarios y materiales; e infraestructura necesaria para garantizar el normal desempeño de las funciones de los órganos de control institucional (OCI).

6.2. Excepcionalmente, la Contraloría General de la República podrá incorporar a los OCI de las entidades señaladas en el párrafo precedente, que no hayan realizado la transferencia financiera, sin perjuicio de continuar con las gestiones administrativas e identificación de responsabilidades que correspondan.

6.3. Durante el proceso de incorporación progresiva de los OCI, establecido en la tercera disposición complementaria final de la Ley 30742, Ley de Fortalecimiento de la Contraloría General de la República y del Sistema Nacional de Control, exceptúase a la Contraloría General de la República de la presentación de los documentos de gestión institucional para la actualización de los registros en el Aplicativo Informático para el Registro Centralizado de Planillas y de Datos de los Recursos Humanos del Sector Público.

Artículo 7. Responsabilidad

El titular de la entidad, así como los funcionarios que, en el marco de sus funciones, son responsables de los procesos de transferencia, incurren en responsabilidad, cuando omiten, rehúsan o retardan la efectiva transferencia de los recursos solicitados por la Contraloría General de la República, en el marco de las disposiciones de la presente ley.

DISPOSICIÓN COMPLEMENTARIA TRANSITORIA

Única. Inversiones en fase de ejecución

Para aquellas inversiones que se encuentren en fase de ejecución, los pliegos quedan facultados a financiar este mecanismo de control con cargo a su presupuesto institucional de gastos de capital, sin demandar recursos adicionales al tesoro público; incorporando dentro de los costos indirectos u otros costos, de la estructura de costos de la inversión, el rubro denominado Control Concurrente, dentro de la genérica de gasto 2.6 Adquisición de Activos No Financieros, de la categoría del gasto de capital, con cargo al presupuesto institucional de las entidades, como parte de la estructura de componentes a ejecutar.

DISPOSICIONES COMPLEMENTARIAS FINALES

Primera. Modalidades de control

El control concurrente no limita a la Contraloría General de la República la ejecución de cualquier otra modalidad de control a las inversiones o contrataciones de bienes y servicios a los que hace referencia la presente ley. Asimismo, no limita la posibilidad de que la misma disponga la ejecución de control concurrente en el marco de sus competencias, conforme a su normativa de control.

Segunda. Regulaciones

La Contraloría General de la República emite las disposiciones complementarias que resulten necesarias para la aplicación de la presente ley.

POR TANTO:

Habiendo sido reconsiderada la Ley por el Congreso de la República, insistiendo en el texto aprobado en sesión del Pleno realizada el día dieciséis de junio de dos mil veintiuno, de conformidad con lo dispuesto por el artículo 108 de la Constitución Política del Perú, ordeno que se publique y cumpla.

En Lima, a los quince días del mes de noviembre de dos mil veintiuno.

MARÍA DEL CARMEN ALVA PRIETO

Presidenta del Congreso de la República

LADY MERCEDES CAMONES SORIANO

Primera Vicepresidenta del Congreso de la República

2011619-1

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