Intervention of Comfaguajira is lifted, but installation of the new Board of Directors is demanded

The Superintendency of Family Subsidies lifted the total administrative intervention of the Family Compensation Fund of La Guajira (Comfaguajira), a measure that will only take effect once the corporation’s new Board of Directors is installed. The decision is contained in Resolution number 0898 of 2026, signed on November 11, 2026, by the superintendent Edna María Tafur Mejía and published in the Official Gazette number 53,689 on Friday, November 13, 2026.

The act closes the procedure initiated with Resolution number 0562 of July 17, 2026, corrected by Resolution number 0564 of July 21, 2026, and ends an intervention that began four years ago. The original measure was ordered via Resolution number 0780 of November 11, 2022, for 24 months, following the takeover of the EPS program by the National Superintendency of Health, and was extended for another 24 months with Resolution number 0783 of November 8, 2024, with expiration set for November 11, 2026.

The corporation, identified with NIT 892.115.006-5, administers 4% payroll contributions and social security functions in the department. According to the act, the cause of insolvency was overcome: the EPS program was liquidated and extinguished, equity rose to $209,957.1 million in September 2026, and indebtedness was reduced to 31.0%.

A lifting tied to the formation of corporate governance

The second article provides that the lifting will materialize by operation of law, without an additional act, on the date of the installation of the Board of Directors, once the following are completed in order:

• The holding of the General Assembly of Affiliates, convened by the Special Agent within ten business days following the communication of the act.
• The finalization of the election of the employers’ representatives to the Board and the Statutory Auditor.
• The authorization of the swearing-in of the workers’ representatives designated by the Ministry of Labor through Resolution number 2527 of August 5, 2026 (five principals and five alternates for the 2026-2030 period).
• The installation of the Board of Directors, with the formal handover of management by the Special Agent within the following 15 days.

Until that date, the intervention retains all its legal effects and Dr. Paula Marcela Ojeda Ojeda, designated via Resolution number 0802 of October 16, 2026, continues to exercise the functions of the Board of Directors. Once the lifting is materialized, she herself will assume the role of Special Vigilance Agent.

Special vigilance for six months

Article six adopts the precautionary measure of special surveillance for six months, extendable for six more, counted from the materialization of the lifting. The measure does not affect the ordinary management of the corporation and seeks to consolidate the residual risks identified in a special visit conducted in Riohacha between October 26 and 28, 2026.

The resolution sets a time limit: neither the initial term nor the extension may extend beyond June 21, 2027, when the regulations serving as its foundation lose validity according to Judgment C-298 of 2025. The Special Surveillance Improvement Plan must be approved by the Board of Directors within eight business days following its installation.

The risks justifying reinforced supervision

The case file identified critical deficiencies in the post-liquidation administration of the EPS program, executed through Mandate Contract number 001-2025:

• Between September 9 and 25, 2026, a total of $612.5 million left Bancoomeva account number 32051000000039 with a single signature, without authorization from the supervisor and without payments to creditors.
• Of that amount, $536.98 million correspond to three transfers labeled “Payment 1, 2, and 3” in favor of R Cuadrados Consultant S.A.S. (NIT 902.010.172-3), equivalent to 35.69% of the collection, and $75.5 million to self-payment of fees.
• The Government of La Guajira transferred $8,933.4 million through Resolution number 1673 of September 23, 2026, in favor of the “Liquidated EPS Comfaguajira,” with ownership not yet defined.
• Six of the corporation’s 22 properties have attachment notations.
• Judicial claims total $202,760 million across 88 processes, with a provision of $1,461 million, equivalent to a coverage of 0.72%.

The act orders a joint signature scheme or fiduciary trust over the mandate account within five business days, the regularization of debits and fees, a legal sanitation plan for the attached properties within 30 calendar days, and the transfer of information to the National Superintendency of Health and the Comptroller’s Office. Only a motion for reconsideration before the Superintendent of Family Subsidies is applicable against the resolution, within ten business days following its notification.

Impact for affiliates and workers

The decision returns the direction of the fund to its statutory bodies, but keeps the parafiscal resources it administers for the benefit of affiliated workers and their families in La Guajira under state supervision. The return to ordinary administration will depend on the Assembly of Affiliates electing the employers, the Ministry of Labor authorizing the inauguration of the workers’ representatives, and the new Board of Directors formally receiving the management.

Source: Official Gazette, number 53,689 of November 13, 2026, Superintendencies, p. 46 (official reference: Resolution number 0898 of 2026).