Salvadoran State Book Report
Introduction
ATTACH will find a report on accounting expertise required by that Court, in the criminal proceedings that are instructed in Michelle Maria Rico France and Gerardo Ernesto Mendigar Molina, prosecuted for the crime of fraud to the public economy to the detriment of the Salvadoran State.
In compliance with art. 385 Criminal Procedure Code, as an accounting expert responsible for this expert report, manifest under oath that the content of this expert report is the truth according to my loyal knowledge and understand that prior to its elaboration and during its elaboration I have acted with objectivity , and I will do it in case of further requested any intervention on my part.
Developing
In turn, I state that I do not know about possible positions or interpretations that, if applied to the analysis object of this expert report they would have resulted in a different conclusion from that recorded in this document of an expert reporting report. Initially the First Court of Judgment proposed points of expertise, which were released to the experts by the First Judgment Court.
Who commissioned the experts an analysis and report to reliably determine the income that was perceived by the improper collection of seminars and training and the expenses incurred for payment of lease of vehicles, food and salaries of the contractual points during the period included of the first of January two thousand two to the thirty -first of two thousand four onwards. This expertise aims.
In order to develop the expert work, all those criteria related to the application of accounting principles, policies and internal control procedures, as well as the evaluation of conditions adjacent to accounting or that are an integral part of it, these criteria, these criteria used and developed were necessary for the evaluation of the main matter and the exhaustive analysis of the information contained in the documents related below
- Purchase requisitions
- Purchase quotes
- APPROVALS OF PURCHASING APPLICATIONS
- Training payment vouchers
- Seminar payment receipts
- Payment documents, checks, fertilizer notes, remittances
- Sworn statements of the accused
- Banking records of accounts of the accused
Limitations associated with work
During the realization of accounting expertise no situation was presented that would limit the development of procedures for evidence collection.
Use of this report
This report is prepared for exclusive use of the First Judgment Court and should not be used for other purposes. Responsible for the information subject to accounting expertise. The information subject to expertise was provided by the First Court of Judgment, other evidence were obtained by accounts made to banks with prior authorization from the judge, respecting the chain of custody of the evidence provided to be examined.
Responsibility of the accounting expert
I was sworn before the First Court of Judgment, with the purpose of carrying out accounting expertise, to attest and independent previously referred to the purpose of determining the material existence of the transactions and the amount derived from them in order to issue a report that shows the results obtained.
On the reliably determination of the income that were perceived by the improper collection of seminars and training and the expenses incurred for payment of vehicle lease, food and salaries of the contractual points during the period included from the first of January of the January of two thousand and two to thirty to thirty And May 1, two thousand and four onwards.
Identification of the rules under which this report was prepared
The work was developed by applying the technical standard standards for work to attest 3000. These standards require that you plan and develop the audits by applying all the necessary procedures that allow you to issue conclusions with a high level of security on the results of the work, and the respective codes of ethics, therefore, complies with the principles of independence, objectivity, impartiality, among others. My responsibility is to provide a conclusion on the point of expertise required by the First Judgment Court.
In order to develop the work, all those criteria related to the application of the Criminal Code, Criminal Procedure Code and the Mercantile Civil Procedure Code were considered for investigation understanding of the crime, and documentation of the required evidence. Consider that you request an extension to deliver the report, since the time initially assigned to carry out the expertise was 15 days. The expert may request that the deadline be extended and said period may be extended for up to ten business days when the investigation has not been completed. In its quality of expert has limitations to access information.
In the existence of limitations towards the expert, it must resort to the judge so that it eliminates said limitation, in the event that the judge cannot eliminate said limitation, the expert will have to express said limitation in his report issued. The expert points requested by the counterpart lawyers generate doubts or confuse the writing.
conclusion
May object to the judge that the point of expertise proposed by the counterpart, and this must immediate What you really need to know by the judge. Consider that as part of the expertise the use of work of specialists or experts is necessary when the work of an expert of the exercise professional, the exercise professional:
It will evaluate whether the expert has the competence, capacity and objectivity necessary for the purposes of the exercise professional, the evaluation of objectivity will include inquire about the interests and relationships that may mean a threat to the objectivity of said expert. Will obtain sufficient knowledge in the field of specialization of the expert of the fiscal professional. The nature, scope and objectives of the expert’s work will be agreed with the expert expert, the expert, scope and objectives
Will evaluate the appropriate work of the expert for the purposes of the fiscal professional. When the work of an expert of a responsible part is going to be used, the professional exercise: Evaluate the competence, capacity and objectivity of said expert. Will obtain knowledge of the work of said expert. Will evaluate the appropriate work of said expert as evidence.
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