Turrialba regulates the processing of corruption complaints…

The Turrialba Municipal Council approved the Internal Audit Regulations of the Municipality of Turrialba for the handling of complaints and other means of knowledge of alleged irregular acts, which establishes the requirements, the procedure, and the grounds for archiving complaints regarding the misuse of public funds. The regulation is published in La Gaceta No. 194 on Wednesday, October 14, 2026, pages 77 to 80, under the official reference IN202601132542.

Approval and validity

The regulation was approved in Ordinary Session No. 124-2026 held by the Turrialba Municipal Council on Tuesday, September 8, 2026, in Article II (second reading), and signed in Turrialba on September 9, 2026, by Mayor Mag. Carlos Hidalgo Flores.

The Council acted based on articles 169 and 170 of the Political Constitution of Costa Rica and articles 4 paragraph a) and 13 paragraph c) of the Municipal Code; by its nature, the text is of external application according to article 43 of the same Municipal Code. Article 21 provides that the regulation takes effect from its second publication in the Official Gazette and repeals any other document issued on the subject within the Municipality of Turrialba.

How and where to file a complaint

Complaints may be submitted verbally or through a physical or electronic written document, via these channels:

The Complaint Submission Form, available on the Municipality’s website and requestable via email at denunciasauditoria@muniturrialba.go.cr.
Any written document other than the official form, including those forwarded by control bodies such as the Comptroller General of the Republic.
Before the Internal Auditor, who will complete the form as a result of the attention provided.

Article 8 requires that the facts be presented in a clear, precise, and detailed manner, including the time and place of occurrence, the identification of potential responsible parties, evidentiary elements, the address for notifications, and the complainant’s claim. If any requirement is missing, the Internal Audit office grants a period of 5 business days to complete or clarify the information, and the acknowledgment of receipt is sent within a period not exceeding 10 business days from reception.

Confidentiality and anonymous complaints

Article 11 establishes that the identity of the complainant, the information, the documentation, and the evidence of the investigation are confidential, in accordance with article 6 of the General Law of Internal Control and article 8 of the Law Against Corruption and Illicit Enrichment in Public Office. Protection is maintained even after the conclusion of the investigation and the administrative procedure, even if the complainant themselves discloses their identity.

Article 7 specifies that complaints submitted anonymously will not be processed; only in exceptional cases may a preliminary investigation be opened ex officio when there are supporting elements of evidence. Article 19 adds that information will not be provided to persons who have not identified themselves with an identity card in the complaint document nor indicated a place or means of notification.

Analysis, archiving, and prohibition of delegation

Once the initial analysis is concluded, Article 13 empowers the Internal Audit to initiate the investigation, refer the matter to internal or external authorities, incorporate the facts into an audit currently in execution or planning, or dismiss and archive the case. Article 16 lists the grounds for dismissal, including:

Lack of competence of the Internal Audit.
Facts already investigated or known by another competent instance.
Reiteration of resolved matters without new elements.
Strictly labor or personal conflicts between officials.
Cost of the investigation exceeding the value of the reported fact.
Anonymous complaint without elements of evidence.
Non-compliance with the basic requirements of Article 8.
Exclusively personal interests of the complainant.
Evident absence of a violation of the legal framework.

Article 15 prohibits delegating the processing and investigation of complaints to third parties, even when technical and professional support is available, and subordinates the priority of attention to available resources and the volume of cases in process.

Regulatory framework

The regulation is based on:

Law 8292, General Law of Internal Control.
Law 8422, Law Against Corruption and Illicit Enrichment in Public Service.
Decree 32333-MP-J, Regulation to the Law Against Corruption and Illicit Enrichment in Public Service.
General guidelines for the analysis of alleged irregular facts R-DC-102-2019.

With this regulation, Turrialba provides its Internal Audit with a public and verifiable procedure to channel complaints regarding the management of public funds, while setting clear limits: it does not process anonymous complaints, but permanently guarantees the confidentiality of those who identify themselves. For the inhabitants of the canton, the norm defines specific deadlines, requirements, and contact channels, and obliges the Active Administration to respond to the complaints transferred to it.

Source: La Gaceta, No. 194 of October 14, 2026, Municipalities section, pp. 77-80 (official reference: IN202601132542).