La Gaceta — Diario Oficial · 13 Oct 2026 · 9 vistas
Montes de Oca regulates municipal sponsorships with transparency and control rules
Por FactBox Admin

The Municipal Council of Montes de Oca definitively approved the Sponsorship Management Regulations, the rule that establishes how the municipality receives or grants private support in money, in-kind, or services. The agreement was published in La Gaceta No. 193 on Tuesday, October 13, 2026, with the official reference IN202601131901, and is effective as of that publication.
The text was approved in ordinary session No. 125/2026, article 13.4, on September 21, 2026, and is signed by the president of the Council, Marta Corrales Sánchez, and the secretary Mauricio Antonio Salas Vargas. This is a second publication of the agreement.
The regulation is based on Article 8 of the Regulations to the General Public Procurement Law, reformed by Executive Decree No. 45782 of April 8, 2026, which exempts sponsorship from ordinary procurement procedures. The regulations are organized into nine chapters, 42 articles, and three annexes: a reasoned act model, a market survey matrix, and a file checklist.
Electronic File and Distribution of Competencies
All sponsorships must be documented in the Unified Digital System (SDU), a platform technically managed by RACSA through the Integrated Public Procurement System (SICOP), which serves as the official file. The use of the SDU does not imply the application of an ordinary public procurement procedure.
The regulations assign specific tasks:
- Municipal Mayor’s Office: approves, manages, and formalizes sponsorships.
- Municipal Council: must provide prior agreement when the value exceeds the mayor’s approval threshold or when the act corresponds to the Council according to the Municipal Code.
- Legal Counsel: issues a prior legal opinion on suitability, recognitions, brand use, and conflicts of interest.
- Procurement Office: manages the file in the SDU and conducts the survey and proportional advertising.
- Budget and Accounting: records contributions and economically values the goods or services received.
- Communications Department: gives approval to any piece or material featuring the institutional brand.
Mandatory Survey, Reasoned Act, and Closing
The procurement of sponsorships follows a defined route: initiative from the promoting unit with the director’s approval, authorization from the mayor or their delegate, a mandatory and documented survey of potential sponsors, an early warning registered in the SDU, a reasoned act, formalization through an agreement or contract, and a closing report.
The reasoned act must certify the public need, the economic or functional advantage of the contribution, the summary of the survey, the justification for the most favorable option, the authorized recognitions, and the essential conditions. When the municipality grants sponsorship, it must additionally incorporate a cost-benefit study. The final report includes the total economic value received, the fulfillment of obligations, the results, the lessons learned, and the evidence of publicity.
Infrastructure, adoption, and limits
The municipality may approve sponsorships for the design, construction, rehabilitation, improvement, conservation, or maintenance of infrastructure and urban furniture. The following, among others, may be subject to sponsorship:
- Parks, plazas, green areas, trails, and sidewalks.
- Recreational and sports facilities, children’s playgrounds, and community halls.
- Administrative buildings, culture centers, and libraries.
- Cemeteries, lighting, bus stops, benches, trash cans, and planters.
Works and improvements shall pass to the municipal heritage or the public domain, without generating exclusive rights for the sponsor. The figure of adoption programs is also created, through which a natural or legal person voluntarily assumes the maintenance or beautification of a municipal asset for a determined period, by means of an agreement.
Permitted recognitions—logos, plaques, public mentions, and presence at events—shall be accessory in nature and proportional to the contribution. It is prohibited to grant benefits that imply the waiver of public powers, unjustified exclusivity, direct economic advantages, or undue preferences in future contracting.
Integrity, AML/CFT, and active transparency
The sponsor must declare the lawful origin of the funds or contributions and accept integrity and anti-corruption clauses; failure to comply allows for the reduction of recognitions, the application of contractual sanctions, or the termination of the agreement. Sponsorships that damage the institutional image, condition public decisions, originate from disqualified persons, or establish exclusivity without sufficient motivation will not be accepted.
The municipality shall maintain a public registry of sponsorships received or granted, including the objective, sponsor, estimated value, validity, recognitions, responsible unit, and execution status. The complete file must be kept in the SDU with a folio and controlled version.
The relevance of the regulation is direct for companies, foundations, and organizations seeking to sponsor public works in the canton: from now on, they must undergo a documented survey, a reasoned act, and a unique electronic file, with a declaration of the origin of funds and a consultable public registry. The regulation also dictates what the sponsor can and cannot receive in exchange, and reserves the decision on the highest amounts for the Council.
Source: La Gaceta, No. 193 of October 13, 2026, Regulations section, pág. 92-96 (official reference: IN202601131901).