The Comptroller sets a 15% performance bond for works contracted under the earthquake emergency
The office also published a contracting and disbursement guide and created a special unit to audit payments charged to the emergency trust.

The Comptroller General's Office published in Official Gazette No. 30647-A of November 2, 2026 three resolutions that set out how the response to the earthquake of October 9, 2026 will be contracted and paid for while the national state of emergency declared by Cabinet Resolution No. 108 of October 10, 2026 and its amendments remains in force. According to the recitals of Resolution 3343-DNFG/FySE, that declaration was set to run until December 31, 2026.
Resolution 3343-DNFG/FySE sets the performance bond at 15% of the total contract value for works contracts awarded under the special emergency procurement procedure in article 85 of the Consolidated Text of Law 22 of 2006 (first point). The measure applies from its publication until the effects of the declaration end (second point).
Resolution 3336-2026-DNMySC approves the Guide for Contracting and Disbursement Management during the National State of Emergency. Under the guide, the executing entity requests funds on the Panamá Conecta platform, the Ministry of Economy and Finance (MEF) allocates the resources in the trust, the Comptroller's Office countersigns the contract or purchase order and, after the work or goods are delivered, countersigns the payment request so that the MEF issues the disbursement order and Banco Nacional de Panamá pays the contractor. Every step must be recorded and published on PanamaCompra, and the Comptroller's Office may carry out on-site checks on the use of the funds.
Resolution 3334-DNFG creates the Emergency Audit Unit (UFEM), made up of the national directorates of Engineering, Legal Counsel and General Auditing and the top office, to review the actions of entities that use Administration Trust No. 0040 of Funds for National Emergencies and Disasters. It may operate with mobile units from the affected regions.
For builders and suppliers, the three rules set in advance the guarantee they must post and the path of each payment, which could reduce uncertainty in emergency contracts that are awarded quickly. At the same time, a 15% bond requires bonding capacity, a requirement that tends to weigh more on small and regional companies. The actual pace of payments will depend on MEF fund allocation and countersignature times.
Nexo Capital will follow the execution of the emergency funds.
Research assisted by Sentinel, with editorial verification of official sources. Discover Legislat.ai
Sources
- Resolución 3343-DNFG/FySE de 2 de noviembre de 2026, Contraloría General de la República, Gaceta Oficial N° 30647-A (02/11/2026)
- Resolución 3336-2026-DNMySC de 2 de noviembre de 2026, Contraloría General de la República, Gaceta Oficial N° 30647-A (02/11/2026)
- Resolución 3334-DNFG de 2 de noviembre de 2026, Contraloría General de la República, Gaceta Oficial N° 30647-A (02/11/2026)