INFORME DE AUDITORÍA M-19-15 HORMIGUEROS

IOHNSG@ K@ JPKI[NSÇJ G-:9-:0 38 k` onvi`gcr` k` 35:1 Guoibipin k` Anrgilu`rns (Poikjk ;520 - Jukitnrçj :29:0)

U`rçnkn jukitjkn= : k` mufin k` 35:: jf 2: k` kibi`gcr` k` 35:;

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G-:9-:0

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BNO[@OIKN Uêlioj NCM@[IXN K@ JPKI[NSÇJ ................................................................................................................. 3 BNO[@OIKN K@F IOHNSG@ ............................................................................................................... 3 JFBJOB@ Y G@[NKNFNLÇJ ............................................................................................................. 3 IOHNSGJBIÒO RNCS@ FJ POIKJK JPKI[JKJ .......................................................................... 2 BNGPOIBJBIÒO BNO FJ L@S@OBIJ................................. ................ ................................... .................................... ................................... ........................ ....... ; BNO[SNF IO[@SON ............................................................................................................................. ; NUIOIÒO Y AJFFJ]LN ....................................................................................................................... 0 R`rvibins k` jrquit`bturj pjljkns bnotrjrin j fj f`y y fj r`lfjgòtjbiòo jpfibjcf`s j fj bnotrjtjbiòo luc`rojgòtjf .......................................................................................................... 0

S@BNG@OKJBINO@R ........................................................................................................................... 9 JUSNCJBIÒO ....................................................................................................................................... :5 JO@MN : - IOHNSG@R UPCFIBJKNR .............................................................................................. :: JO@MN 3 - HPOBINOJSINR H POBINOJSINR USIOBIUJF@R USIOBIUJF@R K@F GPOIBIUIN KPSJO[@ @F U@SÇNKN JPKI[JKN ............................................................................................... :3 JO@MN 2 - HPOBINOJSINR USIOBIUJF@R K@ FJ F@LIRFJ[PSJ GPOIBIUJF KPSJO[@ @F U@SÇNKN JPKI[JKN.................................. ................ ................................... ................................... ........................ ...... :2







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G-:9-:0 @stjkn Ficr` Jsnbijkn k` Uu`rtn Sibn NHIBIOJ K@F BNO[SJFNS Rjo Mujo, Uu`rtn Sibn

38 k` onvi`gcr` k` 35:1

Jf Lnc`rojknr, y j fns pr`sikòt`s k`f Ròjkn k` Uu`rtn Sibn y k` fj Bêgjrj k` S`pr`sòtjot`s Iobfuigns fns r`suftjkns k` fj jukitnrçj k` bugpfigiòtn qu` r`jfizjgns k`f Guoibipin k` Anrgilu`rns. Aibigns fj gisgj j cjs` k` fj hjbuftjk qu` s` ons bnohi`r` ò `f Jrtçbufn III, R`bbiòo 33 k` fj Bnostitubiòo k`f @stjkn Ficr` Jsnbijkn k` Uu`rtn Sibn, y ò fj F`y Oýg. 9 k`f 3; k` mufin k` :903, s`lýo ògòkjkj4 y ò bugpfigiòtn k` ou`strn Ufjo Joujf k` Jukitnrçjs .

NCM@[IXN K@ JPKI[NSÇJ

K`t`rgiojr si fj bnotrjtjbiòo k` fns s`rvibins k` jrquit`bturj pjrj uo prny`btn k` bnostrubbiòo s` `h`btuò k` jbu`rkn bno fj f`y y fj r`lfjgòtjbiòo jpfibjcf`s.

BNO[@OIKN K@F IOHNSG@

@st` `s `f t`rb`r y ýftign iohnrg`, y bnotiò` uo ajffjzln k`f r`suftjkn k`f `xjgò qu` r`jfizjgns jf ncm`tivn iokibjkn ò fj s`bbiòo jot`rinr. @o `f JO@MN : pr`sòtjgns iohnrgjbiòo sncr` fns kns iohnrg`s `gitikns k`f Guoibipin k` Anrgilu`rns. Fns tr`s iohnrg`s `stêo kispnoicf`s ò ou`strj pêlioj ò Iot`ro`t= www.nbpr.lnv.pr. www.nbpr.lnv.pr.

JFBJOB@ Y G@[NKNFNLÇJ

Fj jukitnrçj bucriò k`f : k` mufin k` 35:: jf 2: k` kibi`gcr` k` 35:;. @o jfluons jsp`btns `xjgiojgns trjosjbbino`s k` h`bajs jot`rinr`s y pnst`rinr`s. @f `xjgò fn `h`btujgns k` jbu`rkn bno fjs onrgjs k` jukitnrçj k`f Bnotrjfnr k` Uu`rtn Sibn. @stjs onrgjs r`qui`rò qu` pfjoihiqu`gns y r`jfib`gns fj jukitnrçj pjrj nctò`r `vikòbij suhibiòt` y jprnpijkj qu` prnpnrbino` uoj cjs` rjznojcf` pjrj







G-:9-:0

2 qu` bnosik`rjgns o`b`sjrijs, j cjs` k` gu`strjs y k` jbu`rkn bno fjs birbuostjobijs, s`lýo ou`strn ncm`tivn k` jukitnrçj. S`jfizjgns pru`cjs, tjf`s bngn= òtr`vistjs j huobinojrins, j `gpf`jkns y j pjrtibufjr`s4 iosp`bbino`s hçsibjs4 `xêgò`s y joêfisis k` iohnrg`s y k` knbugòtns lò`rjkns pnr fj uoikjk jukitjkj n pnr huòt`s `xt`rojs4 pru`cjs y joêfisis k` iohnrgjbiòo hiojobi`rj, k` prnb`kigiòtns k` bnotrnf iot`ron, y k` ntrns prnb`sns4 ` iohnrgjbiòo p`rtioòt`. @o r`fjbiòo bno `f ncm`tivn k` fj jukitnrçj, bnosik`rjgns qu` fj `vikòbij nctòikj prnpnrbinoj uoj cjs` rjznojcf` pjrj ou`strn ajffjzln y npioiòo.

IOHNSGJBIÒO RNCS@ FJ POIKJK JPKI[JKJ

@f Guoibipin `s uoj òtikjk k`f Lnci`ron k`f @stjkn Ficr` Jsnbijkn k` Uu`rtn Sibn bno p`rsnojfikjk murçkibj. Rus np`rjbino`s s` rilò pnr fj F`y 1:-:99:, F`y k` Guoibipins Jutòongns k`f @stjkn Ficr` Jsnbijkn k` Uu`rtn Sibn k` :99: ,

s`lýo ògòkjkj, y pnr `f S`lfjgòtn pjrj fj

Jkgioistrjbiòo Guoibipjf Guoibipjf . @st` hu` jprncjkn `f :1 k` mufin k` 3551 pnr `f

bngisinojkn k` Jsuotns Guoibipjf`s, y bngòzò j r`lir `f :8 k` jlnstn k` 3551 :. @f Guoibipin tiò` pfòjs hjbuftjk`s `m`butivjs y f`lisfjtivjs ò bujotn j su muriskibbiòo. @s uoj òtikjk murçkibj bno bjrêbt`r p`rgjoòt`. Jk`gês, tiò` `xistòbij y p`rsnojfikjk f`ljf iok`pòkiòt`s k` fjs k`f Lnci`ron @stjtjf. @f sist`gj luc`rojgòtjf k`f Guoibipin `stê bngpu`stn pnr 3 pnk`r`s= `f @m`butivn y `f F`lisfjtivn. @f jfbjfk`, bngn huobinojrin `m`butivn, `m`rb` fjs huobino`s jkgioistrjtivjs y `s `f`btn bjkj ; júns ò fjs `f`bbino`s lò`rjf`s k` Uu`rtn Sibn. Fj F`lisfjturj Guoibipjf `m`rb` fjs huobino`s f`lisfjtivjs y `stê bngpu`stj pnr :3 gi`gcrns, quiò`s tjgciéo sno `f`btns ò kibajs `f`bbino`s. Fns jo`mns 3 y 2 bnotiòò uoj r`fjbiòo k` fns huobinojrins priobipjf`s k`f Guoibipin y k` fj F`lisfjturj Guoibipjf qu` jbtujrno kurjot` `f p`rçnkn jukitjkn.







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G-:9-:0 @f Guoibipin, pjrj nhr`b`r sus s`rvibins, buòtj bno k`pòkòbijs, tjf`s bngn= Ncrjs Uýcfibjs Guoibipjf4 Bnotrnf Jgciòtjf y S`bibfjm`4 S`br`jbiòo y K`pnrt`s4 Nhibioj Guoibipjf pjrj `f Gjo`mn k` @g`rlòbijs y Jkgioistrjbiòo k` K`sjstr`s4 Jrt`, Bufturj y [urisgn4 R`rvibins jf Biukjkjon4 Nhibioj k` Urnlrjgjs H`k`rjf`s4 y Unfibçj Guoibipjf. @f pr`supu`stn k`f Guoibipin, ò fns júns hisbjf`s k`f 35::-:3 jf 35:;-:0, jsbòkiò j $:5,001,0:;, $:5,<:8,<;8, $:5,<:8,<82 y $:5,933,<33, r`sp`btivjgòt`. @f Guoibipin tòçj pr`pjrjkns sus `stjkns hiojobi`rns, jukitjkns pnr bnotjknr`s pýcfibns jutnrizjkns, bnrr`spnokiòt`s j kibans júns hisbjf`s. Fns gisgns r`hf`mjrno sup`rêvits k` $:,311,059, $:,311,059, $:,309,222 y $3,;1:,1<2, $2,585,:29, r`sp`btivjgòt`. Jbtujfgòt`, `f Guoibipin on buòtj bno uoj pêlioj k` Iot`ro`t.

BNGPOIBJBIÒO BNO FJ L@S@OBIJ

@f cnrrjknr k` `st` Iohnrg` s` r`gitiò jf Ano. U`krn M. Ljrbçj Hilu`rnj, jfbjfk`, pjrj bngòtjrins, pnr bjrtj k`f 3: k` muoin k` 35:1. @f jfbjfk` r`gitiò sus bngòtjrins g`kijot` bjrtj k`f 35 k` mufin k` 35:1. Fns gisgns hu`rno bnosik`rjkns ò fj r`kjbbiòo k` `st` Iohnrg`4 y s` iobfuyò ò fj s`bbiòo titufjkj NUIOIÒO Y AJFFJ]LN.

BNO[SNF IO[@SON

Fj l`ròbij k`f Guoibipin k` Anrgilu`rns `s r`spnosjcf` k` `stjcf`b`r y gjotò`r uoj `strubturj k`f bnotrnf iot`ron `h`btivj pjrj prnv``r uoj s`lurikjk rjznojcf` ò `f fnlrn k`= •

fj `hibiòbij y `hibjbij k` fjs np`rjbino`s

•

fj bnohijcifikjk k` fj iohnrgjbiòo hiojobi`rj

•

`f bugpfigiòtn k` fjs f`y`s y fj r`lfjgòtjbiòo jpfibjcf`s.

Ou`strn trjcjmn iobfuyò fj bngpròsiòo y `vjfujbiòo k` fns bnotrnf`s siloihibjtivns pjrj `f ncm`tivn k` `st` Iohnrg`. Ptifizjgns kibaj `vjfujbiòo, bngn cjs` pjrj `stjcf`b`r fns prnb`kigiòtns k` jukitnrçj









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0 @o `f Ajffjzln k` `st` Iohnrg` s` bngòtjo k`hibiòbijs k` bnotrnf`s iot`rons siloihibjtivns, kòtrn k`f bnot`xtn k`f ncm`tivn k` ou`strj jukitnrçj, ikòtihibjkjs j cjs` k`f trjcjmn r`jfizjkn. Fjs k`hibiòbijs bngòtjkjs on bnotiòò o`b`sjrijgòt` tnkns fns jsp`btns k` bnotrnf iot`ron qu` puki`rjo s`r situjbino`s ncm`tn k` ajffjzln. @stn, k`cikn j qu` kibajs k`hibiòbijs hu`rno ikòtihibjkjs bngn r`suftjkn k` fj `vjfujbiòo k` fjs np`rjbino`s, fns prnb`sns, fjs jbtivikjk`s y fns sist`gjs r`fjbinojkns bno `f ncm`tivn k` fj jukitnrçj.

NUIOIÒO Y AJFFJ]LN

Npioiòo bujfihibjkj Fjs pru`cjs `h`btujkjs y fj `vikòbij ò ou`strn pnk`r r`v`fjrno qu` fjs np`rjbino`s k`f Guoibipin, ncm`tn k` `st` Iohnrg`, s` r`jfizjrno, ò tnkns fns jsp`btns siloihibjtivns, k` jbu`rkn bno fj f`y y fj r`lfjgòtjbiòo jpfibjcf`s4 `xb`ptn pnr `f Ajffjzln qu` s` bngòtj j bnotioujbiòo.

R`rvibins k` jrquit`bturj pjljkns bnotrjrin j fj f`y y fj r`lfjgòtjbiòo jpfibjcf`s j fj bnotrjtjbiòo luc`rojgòtjf Ritujbino`s j. @f jfbjfk`, bngn pjrt` k` sus k`c`r`s y hjbuftjk`s, bnotrjtj fns s`rvibins

prnh`sinojf`s,

téboibns

y

bnosuftivns

o`b`sjrins,

bnovòiòt`s n ýtif`s pjrj fj `m`bubiòo k` sus huobino`s, k`c`r`s y hjbuftjk`s, y pjrj fj l`stiòo k` fns jsuotns y fjs jbtivikjk`s k` bngp`tòbij n muriskibbiòo guoibipjf. Fj s`br`tjrij guoibipjf pr`pjrj fns bnotrjtns k` ncrjs y g`mnrjs p`rgjoòt`s, k` s`rvibins







8

G-:9-:0 s` `stjcf`b` qu` tnkn bnotrjtn, òtr` uoj òtikjk luc`rojgòtjf y uo bnotrjtistj, k`c` hnrgjfizjrs` pnr `sbritn y s`r prnsp`btivn, y tò`r h`baj k` vilòbij. Jk`gês, qu` fns s`rvibins bnotrjtjkns `stéo k`sbritns k`tjffjkjgòt`, y qu` s` pjlu` ýoibjgòt` pnr fns s`rvibins ròkikns. Unr ýftign, qu` fns anonrjrins j s`r pjljkns k`cò s`r rjznojcf`s. @o `f Jrtçbufn :35< k`f Bòkiln Bivif k` Uu`rtn Sibn s` p`rgit` qu` fns bnotrjtjot`s `stjcf`zbjo fns pjbtns, fjs bfêusufjs y fjs bnokibino`s qu` tòljo pnr bnovòiòt`, si`gpr` y bujokn on s`jo bnotrjrins j fjs f`y`s, j fj gnrjf oi jf nrkò pýcfibn. @o mufin k` 3559, `f Guoibipin hnrgjfizò uo bnotrjtn pnr $32,555 bno uoj bnrpnrjbiòo k` s`rvibins prnh`sinojf`s k` jrquit`bturj (Bnrpnrjbiòo) pjrj `f kis`ún k` pfjons, fj l`stnrçj k` òknsns y p`rgisns, y ntrns s`rvibins r`qu`rikns pjrj fj bnostrubbiòo k`f Bòtrn k` Psns Gýftipf`s k`f s`btnr Anyj Lrjok`, cjrrin Lujojmicn (Urny`btn), j uo bnstn b nstn `stigjkn k` $355,555. @f gisgn tòçj vilòbij k`f :8 k` mufin k` 3559 jf 25 k` muoin k` 35:5. Kurjot` kiban p`rçnkn, fj Bnrpnrjbiòo bngpf`tò fns trjcjmns. K` h`cr`rn j muoin k` 35:5, `f Guoibipin pjlò $32,555 pnr fns s`rvibins bnotrjtjkns, y $3,5;; pnr ljstns r`gcnfsjkns. Unr ntrj pjrt`, ò s`pti`gcr` k` 35:5, `f Guoibipin jkmukibò fj bnostrubbiòo k`f Urny`btn pnr $;15,595. @o ò`rn k` 35:3, fj Muotj k` Rucjstjs jprncò uoj nrkò k` bjgcin jkitivj pnr $81,921, fn qu`







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< `stjrçjo sum`tns j r`visiòo pnr fns bjgcins ongiojf`s ò `f jfbjob` y `f bnstn hiojf k`f Urny`btn. Kibaj bfêusufj p`rgitçj qu` fj Bnrpnrjbiòo hjbturjrj y bncrjrj anonrjrins jkibinojf`s pnr s`rvibins prnh`sinojf`s sio ff`vjr j bjcn bjgcins, jft`rjbino`s n r`jfizjr ògiòkjs j fns pfjons nriliojf`s k`f kis`ún. K` nbtucr` k` 35:: j s`pti`gcr` k` 35:3, `f Guoibipin hnrgjfizò kns ògiòkjs pnr $31,110 bno fj Bnrpnrjbiòo pjrj jbtivjr r`trnjbtivjgòt` fj bujrtj bfêusufj k`f bnotrjtn pjrj jmustjr fns anonrjrins k` kis`ún. K` kibi`gcr` k` 35:: j kibi`gcr` k` 35:3, `f Guoibipin `h`btuò pjlns pnr $31,110 pnr uo s`rvibin r`jfizjkn y pjljkn pr`vijgòt`. 3) @f `xjgò k` fjs kns ògiòkjs ntnrljkjs r`v`fò qu`= j)

Fj prig`rj, pnr $35,318, hu` ntnrljkj ò nbtucr` k` 35::. @stn `s, :0 g`s`s k`spués k` fj h`baj k` vòbigiòtn k`f bnotrjtn k` kis`ún nriliojf.

c)

Fj s`luokj, pnr $1,099, hu` ntnrljkj ò s`pti`gcr` k` 35:3. @o `stj nbjsiòo, `f Guoibipin k`t`rgioò ògòkjr `f bnotrjtn k` sup`rvisiòo qu` ajcçj hnrgjfizjkn bno fj Bnrpnrjbiòo ò nbtucr` k` 35:5 pnr $2,;9;, y qu` jýo `stjcj vilòt`. Fj ògiòkj s` aizn, on pnr r`jfizjr trjcjmns jkibinojf`s k` sup`rvisiòo, sion pnr jmustjr fns anonrjrins k`f kis`ún pnr `f jugòtn ò `f bnstn k`f Urny`btn.

Fjs situjbino`s bngòtjkjs hu`rno r`h`rikjs j fj s`br`tjrij k` Mustibij







1

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Brit`rins Fjs situjbino`s bngòtjkjs sno bnotrjrijs jf Jrtçbufn :35< k`f Bòkiln Bivif k` Uu`rtn Sibn.

[jgciéo sno bnotrjrijs j fns jrtçbufns 2(J),

(H), y (L), y ;(J) k` fj F`y 32<-355;, y jf Bjpçtufn IQ, R`bbiòo : k`f S`lfjgòtn pjrj fj Jkgioistrjbiòo Jkgioistrjbiòo Guoibipjf Guoibipjf .

@h`btns Fjs situjbino`s bngòtjkjs prnvnbjrno qu` `f Guoibipin pjljrj $31,110 jkibinojf`s pnr s`rvibins k` kis`ún qu` ajcçjo sikn r`jfizjkns y bncrjkns pr`vijgòt`.

Bjusjs Fjs situjbino`s bngòtjkjs s` jtricuyò j qu` fj s`br`tjrij guoibipjf pr`pjrò y `f jfbjfk` hirgò uo bnotrjtn y kns ògiòkjs k` s`rvibins prnh`sinojf`s qu` s` s` jpjrtjcjo k` fj r`lfjgòtjbiòo bitjkj. bitjkj.

Bngòtjrins k` fj L`ròbij @f jfbjfk` iokibò fn siluiòt`= @f jfbjfk` bno pfòj hjbuftjk pjrj `h`btujr bnotrjtns jf jgpjrn k` fn kispu`stn ò fj F`y Oýg. 1: k`f 25 k` jlnstn k` :99:, s`lýo ògòkjkj, bnotrjtò fns s`rvibins prnh`sinojf`s y téboibns k` jrquit`bturj fu`ln k` jbnl`r fj r`bngòkjbiòo k` jkmukibjbiòo k` fj Muotj. @f bnotrjtn hnrgjfizjkn ò mufin k` 3559 `s ncfiljtnrin y `f gisgn bugpf` ò su tntjfikjk bno fjs kispnsibino`s k` fj F`y 32<-355;, F`y pjrj @stjcf`b`r Ujrêg`trns Poihnrg`s ò fns Urnb`sns k` Bnotrjtjbiòo k` R`rvibins Urnh`sinojf`s n Bnosuftivns pjrj fjs Jlòbijs y @otikjk`s Luc`rojgòtjf`s k`f @stjkn Ficr` Jsnbijkn k` Uu`rtn Sibn. Fj bujrtj bfêusufj k` kiban bnotrjtn hnrgjcj







G-:9-:0

9 fj NBJG ò fj qu` fjs pru`cjs `h`btujkjs r`hf`mjrno qu` ou`strn Guoibipin bugpfiò bno fjs f`y`s y fns r`lfjgòtns jpfibjcf`s jf Urnlrjgj. TsibW TJpjrtjkn j.:)W Bno r`sp`btn j fjs ògiòkjs r`jfizjkjs, `f ýoibn `rrnr qu` r`bnonb`gns `s uon k` prnb`kigiòtn y on k` vinfjbiòo k` f`y. Jkgitigns qu` `f `rrnr s` kj jot` uoj situjbiòo ou`vj ò fj qu` òtòkigns qu` pjrj ncfiljr fns hnokns jk`bujkjgòt` pjrj `gitir `f k`s`gcnfsn pnr bnob`ptn k` fj r`visiòo k` anonrjrins, nptjgns pnr uoj ògiòkj j uo bnotrjtn yj vòbikn. Rio `gcjrln, `s igpnrtjot` iokibjr qu` ò `f prnb`kigiòtn bnrr`btn kibajs ògiòkjs on `rjo o`b`sjrijs pjrj qu` `f k`s`gcnfsn s` r`jfizjrj kòtrn k` fns pjrêg`trns k` bnrr`bbiòo y f`ljfikjk o`b`sjrins tnkj v`z, qu` fns gisgns `rjo `xilicf`s jf jgpjrn k`f bnotrjtn pr`vijgòt` ntnrljkn ò mufin k` 3559, y on `s ajstj qu` fns bnstns k` bnostrubbiòo jugòtjo qu` fns gisgns sno `xilicf`s. Jf trjtjrs` k` hnokns h`k`rjf`s cjmn `f prnlrjgj BKCL, fns k`s`gcnfsns s` ajbò ò bujfqui`r jún bnohnrg` j fjs jutnrizjbino`s k` fj jlòbij bustnkij y r`spnosjcf` k` k`f`ljr fns hnokns. TsibW TJpjrtjkn j.3)W Bnosik`rjgns fjs jf`ljbino`s k`f jfbjfk`, p`rn k`t`rgiojgns qu` `f

Ajffjzln pr`vjf`b`. Bno r`fjbiòo jf jpjrtjkn j.:), `f bncrjr sio ajc`r r`jfizjkn trjcjmns jkibinojf`s, snfn pnrqu` fns prny`btns jugòtjo k` bnstn, vj ò bnotrj k`f `stjkn k` k`r`ban jpfibjcf` j fj bnotrjtjbiòo luc`rojgòtjf k` kibans s`rvibins prnh`sinojf`s. @o bujotn jf

jpjrtjkn j.3), ò fj

F`y 32<-355;

s` r`qui`r` qu` tnkn bnotrjtn

luc`rojgòtjf s` hnrgjfib` pnr `sbritn, s`j prnsp`btivn y s` jpfiqu` snfn j trjcjmns huturns. Jk`gês, fjs ògiòkjs k`cò s`r r`jfizjkjs kòtrn k` fj vilòbij k`f bnotrjtn.

Xéjos` fjs r`bngòkjbino`s.















G-:9-:0

::

JO@MN : GPOIBIUIN K@ ANSGILP@SNR

IOHNSG@R UPCFIBJKNR IOHNSG@

H@BAJ

BNO[@OIKN K@F IOHNSG@

G-:8-;<

32 muo. :8

S`suftjkn sncr` fjs np`rjbino`s hisbjf`s k`f Guoibipin

G-:<-33

3; ò`. :<

S`suftjkn sncr` fj bnotrjtjbiòo k` s`rvibins k` iolòi`rçj y jrquit`bturj pjrj `f kis`ún, fj sup`rvisiòo, y fj iosp`bbiòo k` ncrjs y g`mnrjs p`rgjoòt`s







:3

G-:9-:0

JO@MN 3 GPOIBIUIN K@ ANSGILP@SNR

HPOBINOJSINR USIOBIUJF@R K@F GPOI GPOIBIUIN KPSJO[@ @F U@SÇNKN JPKI[JKN 2 ONGCS@

BJSLN N UP@R[N

U@SÇNKN K@RK@ AJR[J

Ano. U`krn M. Ljrbçj Hilu`rnj

Jfbjfk`

: muf. ::

2: kib. :;

Rr. Hrjobisbn Ojzjrin H`fiý

Jkgioistrjknr Guoibipjf

: muf. ::

2: kib. :;

Rrj. Girijg Irizjrry Cncé

Kir`btnrj k` Hiojozjs y Ur`supu`stn

: muf. ::

2: kib. :;

Rrj. Jstrik Sjgçr`z Zuif`s

R`br`tjrij Guoibipjf

3< onv. :3

2: kib. :;

Rrj. Jirj Rjotjoj Bjcjssj

R`br`tjrij Guoibipjf Iot`rioj

8 jln. :3 38 onv. :3

Rrj. Jstrik Sjgçr`z Zuif`s

R`br`tjrij Guoibipjf;

: jln. ::

0 jln. :3

Rr. Mujo J. Snsjrin Rjotijln

Jukitnr Iot`ron

: muf. ::

2: kib. :;







G-:9-:0

:2

JO@MN 2 GPOIBIUIN K@ ANSGILP@SNR

HPOBINOJSINR USIOBIUJF@R K@ FJ F@LIRFJ[PS F@LIRFJ[PSJ GPOIBIUJF KPSJO[@ @F U@SÇNKN JPKI[JKN 8 ONGCS@

BJSLN N UP@R[N

U@SÇNKN K@RK@

AJR[J

Ano. Sibjrkn Gjurnzj Cnoiffj

Ur`sikòt`

: muf. ::

2: kib. :;

Rrj. Kijoj Ljfijon Uér`z

R`br`tjrij

: muf. ::

2: kib. :;







GIRI O

Hisbjfizjr fjs trjosjbbino`s k` fj prnpi`kjk y k` fns hnokns pýcfibns, bno iok`pòkòbij y ncm`tivikjk, pjrj k`t`rgiojr si s` ajo r`jfizjkn k` jbu`rkn bno fj f`y, y jtòk`r ntrns jsuotns òbngòkjkns. Urngnv`r `f usn `h`btivn, `bnoògibn, `hibiòt` y étibn k` fns r`bursns k`f Lnci`ron ò cò`hibin k` ou`strn Uu`cfn.

USIOBIUINR UJSJ FNLSJS POJ JKGIOIR[SJBIÒO UÝCFIBJ K@ @QB@F@OBIJ

Fj Nhibioj k`f Bnotrjfnr, j trjvés k` fns júns, aj ikòtihibjkn priobipins qu` jyukjo j g`mnrjr fj jkgioistrjbiòo pýcfibj. Kibans priobipins s` iobfuyò ò fj Bjrtj Birbufjr NB-:1-:9 k`f 3< k` jcrif k` 35:1, kispnoicf` ò ou`strj pêlioj ò Iot`ro`t.

ZP@S@FFJR

Fjs qu`r`ffjs sncr` `f gjf usn k` fj prnpi`kjk y k` fns hnokns pýcfibns pu`kò pr`sòtjrs`, k` gjo`rj bnohikòbijf, p`rsnojfgòt` n pnr t`féhnon jf (<1<) <0;-2525, `xtòsino`s 315: n 3150, n jf :-1<<-<<:-2:22 (sio bjrln). [jgciéo s` pu`kò pr`sòtjr g`kijot` `f bnrr`n `f`btròoibn qu`r`ffjsEnbpr.lnv.pr n g`kijot` fj pêlioj ò Iot`ro`t k` fj Nhibioj.

IOHN IOHNSG SGJB JBII O RNC RNCS@ S@ FNR IOHNSG@R K@ JPKI[NSÇJ

@o fns iohnrg`s k` jukitnrçj s` iobfuyò fns ajffjzlns siloihibjtivns k`t`rgiojkns ò fjs jukitnrçjs. @o ou`strj pêlioj ò Iot`ro`t s` iobfuy` iohnrgjbiòo sncr` `f bnotòikn k` kibans ajffjzlns y `f tipn k` npioiòo k`f

INFORME DE AUDITORÍA M-19-15 HORMIGUEROS

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