Presidential directive orders verification of contracts and prohibits payments without supporting documentation

The President of the Republic, Abelardo de la Espriella, issued Presidential Directive number 04 of 2026, which mandates ministers, directors of administrative departments, and legal representatives of the Executive Branch to verify the actual execution of contracts before authorizing any payment. The regulation, titled “Guidelines for the verification of contractual compliance and the protection of public resources,” was published in the Official Gazette number 53,651 of October 7, 2026, in its 112-page edition.

The directive, dated October 4 and signed by the Head of State, is based on the constitutional principles of morality, efficiency, economy, transparency, and responsibility, and recalls that the law imposes on public entities the duty to permanently monitor the correct execution of what has been contracted and to prevent acts of corruption. It is addressed to ministries, administrative departments, and entities of the central and decentralized sectors of the National Executive Branch, and its recipients include contract supervisors, legal representatives, and spending authorities.

Mandatory prior verification of all payments

• Supervisors, or those acting in their stead, must verify that contractual obligations and commitments have been effectively executed and are supported by suitable, sufficient, and verifiable evidence.
• All verification must be documented in the contractual file.
• It is not permitted to create, modify, or incorporate documents to certify activities that have not been performed.
• No payment may be processed without the prior verification of the fulfillment of the obligations that support it.
• In the event of possible non-compliance, legal representatives and spending authorities must urge the contractor to comply and adopt the necessary measures to safeguard the general interest and public resources.

Review of current contracts and early warning

The supervisor must conduct a comprehensive review of the contractual file and, if they find objective elements regarding inconsistencies in the quality of the goods and services acquired, facts that may constitute acts of corruption classified as punishable conduct, circumstances that jeopardize the fulfillment of the contract, or payments for unexecuted obligations, they must immediately inform the legal representative or spending authority so that the appropriate contractual, administrative, and judicial measures may be adopted.

When facts are observed that could reasonably compromise disciplinary, fiscal, criminal, or other types of liability, these must be brought to the attention of the competent authorities, who will be responsible for determining their existence and scope.

Supporting documents, publicity, and responsibilities of supervisors

• The information and documentation that allows for the verification of contractual compliance and supports payments must be organized, available, and incorporated into the file, and published in the Electronic System for Public Procurement (Secop) or the corresponding electronic medium.
• Such publication must respect legal reservations, the protection of personal data, and other legal guarantees.
• Supervisors may be civilly liable through indemnifications and may be subject to repetition actions or third-party notices (llamamiento en garantía).
• They may incur fiscal liability if their lack of control generates detriment to public assets, and criminal liability for crimes against public administration such as embezzlement, bribery, or malfeasance.
• They also incur disciplinary liability when they fail in their oversight duties, irregularly certify contractual compliance, or fail to report risks, possible breaches, or acts of corruption.

Internal Control: Roadmap in Ten Business Days

Within ten (10) business days following the issuance of the directive, the heads of the Internal Control Offices shall present to the Institutional Internal Control Committee of their entity a proposal or roadmap for a comprehensive review of control mechanisms, referring to contracts signed in the current term that were in effect as of August 7, 2026. The review must contemplate, at a minimum:

• The existence and effectiveness of controls for contractual supervision and payment processing.
• The main weaknesses or risks identified.
• Material deficiencies in the accreditation of contractual compliance.
• Corrective measures and opportunities for improvement.
• Facts that must be brought to the attention of the competent authorities.

Subsequently, the Internal Control Offices will monitor these measures and present a quarterly report as long as the conditions that gave rise to the directive persist. Ministers and department directors, as sector leaders, and the legal representatives of attached and linked entities must adopt the necessary internal measures to guarantee compliance.

The directive arrives at a time when contractual supervision becomes the State’s first anti-corruption filter: any contractor, supervisor, or spending authority is now exposed to civil, fiscal, criminal, and disciplinary sanctions if they certify unsupported payments, and entities have ten business days to demonstrate that their controls are functioning.

Source: Official Gazette, No. 53.651, October 7, 2026, Section I (General Provisions), p. 1 (official reference: Presidential Directive number 04 of 2026).