Santa Ana approves the regulations for its municipal Audit Committee

The Municipal Council of Santa Ana definitively approved the Organization and Operation Regulations of the Audit Committee of the Local Government of Santa Ana, a collegiate advisory body of mandatory constitution. The decision was made during Ordinary Session No. 124 on September 16, 2026, via Agreement number 29, with seven votes, and the text is published in La Gaceta No. 191 on Friday, October 9, 2026 (reference IN202601128801).

The regulations are issued under the General Internal Control Law, Law No. 8292, and the Internal Control Standards for the Public Sector, as well as the municipal autonomy recognized by articles 169 and 170 of the Political Constitution and articles 4, 13, and 43 of the Municipal Code. The Comptroller General of the Republic incorporated the provisions on audit committees through Resolution No. R-DC-00123-2025, published in Supplement No. 147 to La Gaceta No. 215 on November 14, 2025, regulations later reformed by Resolution No. R-DC-00057-2026, published in Supplement No. 80 to La Gaceta No. 116 on June 24, 2026.

The text justifies the creation of the body because the Municipality of Santa Ana exceeds the threshold of 50,560,000 Development Units (UD) established in numeral 2.7.1 of the Internal Control Standards for the mandatory constitution of the Audit Committee. The regulations take effect from the date of their publication and were signed in Santa Ana on September 18, 2026, by the municipal secretary, Adriana Herrera Quirós.

An advisory body that does not replace Internal Audit

The Audit Committee is defined as a permanent collegiate body, advisory and strategic in nature for the head of the institution, created to strengthen institutional governance and the Internal Control System. Its criteria and recommendations are non-binding, although the head of the institution must consider them in the decision-making process.

The Committee shall not perform functions of active administration, direction, execution, inspection, operational supervision, or auditing, nor shall it assume the competencies of the Internal Audit, the Institutional Internal Control Commission, the Internal Control Process, or subordinate officials. Its competencies include advising on comprehensive risk management, analyzing financial information and critical risks, reviewing reports from the Internal Audit and the Comptroller’s Office, and alerting the head of the institution to situations that compromise legality, the continuity of public services, or municipal assets.

Composition, requirements, and conflicts of interest

• Three full members and two alternates, appointed exclusively by the head of the organization through a reasoned administrative resolution.
• Demonstrable knowledge and experience in internal control, auditing, comprehensive risk management, public administration, finance, law, or corporate governance.
• Annual sworn statement of absence of conflicts of interest.
• Not having been sanctioned in the last two years for acts linked to the weakening of internal control.
• Not being disqualified from holding public office nor subject to incompatibilities.

The appointment remains in effect as long as the required suitability conditions persist. Termination occurs due to resignation, death, subsequent loss of requirements, incompatibilities or prohibitions, serious or repeated breach of duties, permanent conflict of interest or failure to disclose it, always through a reasoned resolution and with respect for due process.

Sessions, support, and alerts to the head of the organization

The Committee shall meet ordinarily at least once every four months and extraordinarily when determined by the Presidency or requested by at least two full members. It shall hold valid sessions with an absolute majority of its voting members and shall adopt agreements by simple majority; sessions may be held in person, virtually, or in a mixed format.

It will have a Presidency, a Secretariat, and a Member, appointed by agreement of the Committee itself during the installation session. The internal auditor or their designee shall participate in the sessions with a voice but without a vote, preserving their functional independence; the head of the organization, when deemed appropriate; and officials, specialists, or external experts, the latter serving ad honorem.

The Committee must present an annual report to the head of the organization on the fulfillment of its functions. If it identifies inaction, undue delay, or significant urgency in addressing critical alerts, it must communicate these facts to the competent external bodies, including control and supervision organs or judicial authorities.

With this regulation, Santa Ana formalizes a technical advisory body that organizes the relationship between the municipal head, the internal audit, and the oversight bodies, and establishes rules for suitability, confidentiality, and the management of conflicts of interest. For the residents, the change implies a regulated channel so that critical risks and alerts regarding municipal assets reach the political level with documentary traceability.

Source: La Gaceta No. 191, Friday, October 9, 2026, Regulations, pp. 98-103 (official reference: IN202601128801).