Activities

The Evaluation and Control System, which is established for the public institutions of the Republic of Paraguay in Law 1535 of 1999, provides a structure for the Control of the agencies and entities of the State, in order to guarantee the development of its administrative function Under the principles of responsibility, efficiency, effectiveness, speed and transparency, thereby contributing to the fulfillment of its institutional objectives, in the context of the social goals of the Paraguayan State.

The Model has been formulated based on the National Constitution and the aforementioned Law, with the purpose that the Institutions and agencies of the State can improve their institutional performance, through the strengthening of previous controls by the administrative authorities; also to strengthen the positive control in charge of the Internal Audit and the General Audit of the Executive Power, hoping to unify criteria and guidelines for evaluation, control, audit and continuous improvement.

The Standard Model of Internal Control for State Institutions and Agencies establishes a structure for the permanent control of the institution; the principles, fundamentals and basic concepts that support it as a tool to support its management. It has the following characteristics:

• Promotes the generation of an ethical environment around the administrative function of the public institution.

• Establishes a standard internal control structure that unifies the criteria of control in the State, guarantees an integral control to the management of the public Institutions, promotes the continuous improvement and enhance the fulfillment of its objectives.

• It has a systemic approach, in which each of the parts that comprise it have unique characteristics and are necessary for its operation. These parts are called Corporate Control Components, Control Components and Control Standards, themselves.

• Each of the components and standards of Model Control, in their interaction and effective interrelation, ensure the assurance in planning, making, checking and acting of the public institution, for the achievement of an integrated, efficient, transparent and timely administrative function.

• Maintains a permanent orientation to control the risks that can inhibit the achievement of the purposes of the State agencies and institutions.

• Directs the Administration of the institution towards Process Management, which is expected to consolidate in Quality Management systems.

• Establishes the Communication as a process of control to the transparency and the diffusion of information to the different groups of interest of the public sector.

• It gives a preponderant value to the evaluation, whether it is an administrative one, carried out by the managers responsible for each unit, by the Internal Audit or by the Comptroller General of the Republic.

• It gives great impact to the Plans of Improvement, as a mechanism that consolidates the recommendations for the improvement of the institutional making. It generates a culture of continuous improvement and guarantees the projection of the public institution towards administrative excellence.

The Standard Model of Internal Control for State Institutions so defined has been developed in two parts:

• The Conceptual Framework proposes, firstly, the basic concepts that give rise to and conceptually and methodologically support the Standard Model of Internal Control for State agencies and entities. Secondly, it raises the control structure defined for the Standard Model of Internal Control, and the conceptualization that bases and relates each of the parts that compose it. Thirdly, it establishes the role and responsibility of each authority in the Paraguayan State, in relation to Internal Control, with scope in the Control instances, defined in accordance with Law 1535/1999 and its regulations.

• An Implementation Manual, which provides the necessary methodologies, procedures and instruments for the application of the Standard Model, presenting the basic tools for the execution of Internal Control, and making it a permanent self-control tool for the public institution, in order to ensure the fulfillment of its institutional and social objectives.

The Internal Audit of each institution, based on the regulations issued by the competent State organs, must periodically, independently and objectively evaluate the degree of progress in its implementation, verifying in a permanent manner the efficiency of the controls and Its possibility of continuous improvement.

In turn, the Comptroller General of the Republic, in accordance with Resolution 425 of 2008, will evaluate the Internal Control of the audited entities, taking into account the existence of the standards proposed in the Standard Model of Internal Control, considering that they constitute the minimum elements necessary to control the integrity, efficiency, effectiveness and transparency of administrative, economic, financial and social management in State agencies and entities.