Law 2195 of 2022, in its Article 2, establishes the obligation of Non-Profit Entities (hereinafter “ESAL”) to implement a Transparency and Business Ethics Program (PTEE), in order to identify, detect, prevent and mitigate the risks of corruption or transnational bribery that may affect them. Additionally, Article 9 of this Law authorizes the inspection, oversight and control authorities, in coordination with the Transparency Secretariat of the Presidency of the Republic, to determine its content.
In this sense, the Departments, as territorial entities, exercise administrative functions of inspection, surveillance and control of the ESALs, for which they must set the conditions for the implementation of the Transparency and Business Ethics Programs (PTEE) in each department.
Since 2022, by means of Circular 058 of November 18, amended by Circular 013 of April 14, 2023, the Legal Secretariat of the District of Bogotá established the instructions for the preparation and presentation of the Business Transparency and Ethics Programs (PTEE) for ESALs domiciled in Bogotá.
Now, recently, the Government of Antioquia, through Resolution 2024060000475 of January 11, 2024, has set the instructions for the preparation and presentation of the Transparency and Business Ethics Programs (PTEE) for ESALs domiciled in the department of Antioquia. The following are the most relevant aspects of this Resolution:
Who are the obligated subjects?
All ESALs domiciled in the Department of Antioquia that are under the inspection, surveillance and control of the Department of Antioquia are obliged to prepare, submit and implement a Business Ethics and Transparency Program (PTEE), except for those that are in the process of liquidation.
What type of Transparency and Business Ethics Program (PTEE) must ESALs implement?
ESALs that meet the following conditions must implement a Transparency and Integral Business Ethics Program (PTEE-I):
– That their total assets as of December 31, 2023, be equal to or greater than one thousand (1,000) SMLMV.
– That they have implemented a risk management system.
On the other hand, ESALs that comply with the following must implement a Simplified Business Ethics and Transparency Program (PTEE-S):
– That their total assets as of December 31, 2023, are equal to or greater than one thousand (1,000) SMLMV.
– That they have not implemented a risk management system.
What is the deadline for implementing the Transparency and Business Ethics Program (PTEE)?
The presentation of the Transparency and Business Ethics Program (PTEE) for active ESALs will be made in 2024 as of August 1, 2024, after having sent the documentation for the end of fiscal year 2023, which must be provided under the terms of Circular K 2023090000018 of January 12, 2023, i.e., by April 31 of the respective year.
For ESALs incorporated as of January 1, 2024, the presentation of the Transparency and Business Ethics Program (PTEE) will be made in the following year until April 30, 2025, together with the documentation for the end of the fiscal year.
Does non-compliance with this obligation generate penalties?
Resolution 2024060000475 of January 11, 2024 establishes that ESALs must annually accredit the verification of their compliance and effectiveness, for which they must comply with the instructions given. Likewise, Law 2195 of 2022, provides that non-compliance with the instructions and orders issued by the inspection, surveillance and control authorities regarding Transparency and Business Ethics Programs (PTEE) will result in the imposition of the corresponding sanctions in accordance with the applicable regulations.
