Santo Domingo.- The Comptroller General of the Republic, Geraldo Espinosa, issued Circular IN-CGR-CIR-2026-0005, which establishes the technical guidelines for the registration, traceability, transparency, and proper financial management of the assignment of contracts for works, goods, and services signed by State institutions as of July 6, 2026.
The provision, addressed to ministers, general directors, heads of decentralized, autonomous, and Social Security institutions, as well as all entities under the scope of Law No. 10-07, responds to the new actions contained in Law No. 47-25 on Public Procurement, and seeks to standardize the treatment of contractual assignments to strengthen the traceability of operations, the consistency of financial records, and transparency in public administration.
The comptroller highlighted that “the circular represents an important step to ensure that contract assignments are carried out under clear technical criteria and with mechanisms that allow for the monitoring of each operation from its origin to its completion“.
The official maintained that a fundamental goal is the signing of a tripartite contract that guarantees joint and several liability before the State, represented by the contracting institution, the original beneficiary (assignor), and the assignee. The correct registration and payment procedure for each of the parties is also established.
Likewise, it provides that the contracting entity must previously verify that the assignee meets the same technical, legal, and financial conditions required for the original award and that they are registered as a beneficiary in the Integrated Financial Management System (Sigef).
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Similarly, the circular provides that assignments must comply with the conditions established in Article 151 of Law No. 47-25, which limits this procedure to exceptional cases and those of public interest, in addition to prohibiting it in certain types of contracts and stages of execution. It also requires the preparation of a technical report that justifies the assignment and details the financial and physical status of the contract before authorizing it.
As part of the control measures, the Comptroller’s Office instructs that all assignments must be registered through an addendum to the original contract in the Structured Regular Processing System (TRE Contrato), to allow for the precise identification of assigned amounts, outstanding balances, current guarantees, and the responsibilities assumed by each of the parties. Likewise, payment orders must be registered in the Sigef in the name of the corresponding beneficiary, in order to preserve the integrity and traceability of financial information.
“These measures allow for the avoidance of duplicate records, the correction of gaps in administrative processes, and the strengthening of transparency in State operations. Each transfer must be clearly reflected in the financial systems, ensuring reliable information for decision-making and accountability,” emphasized Espinosa.
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The circular also establishes that institutions may execute individual addenda with both the assignor and the assignee, respecting the limits established by current legislation and maintaining the proportionality of the amounts derived from the assignment. Furthermore, it provides that the guarantees required by Law No. 47-25 must be assumed by the assignee in the proportion corresponding to the transferred amount, preserving the protection of the public interest throughout the contractual execution.
The circular will apply to all contract assignments signed as of July 6, 2026, while those formalized prior to said date will continue to be governed by the regulations in force at the time of their signing. It is posted on the Comptroller’s website https://contraloria.gob.do to ensure its awareness and correct implementation by public agencies.
