The Bogotá District Legal Secretariat issued guidelines and recommendations for ESALs to implement the PTEE

The Directive seeks to strengthen the prevention of corruption and transnational bribery and increase transparency in the social sector, comply with international and national standards on ethics and transparency, and promote public trust and institutional sustainability.

Why is this directive being issued?

This measure is issued under the framework of the District Development Plan “Bogotá Camina Segura” (Bogotá walks safely), as well as district regulations on inspection, surveillance, and control (IVC) and national obligations derived from the OECD Anti-Bribery Convention, Law 1778 of 2016, and Law 2195 of 2022.

This reflects the need for effective measures to prevent corruption and transnational bribery in ESALs, especially given the recent ruling by the Council of State (May 2025) ordering all inspection, surveillance, and control authorities to regulate the content of the PTEE.

It is important to note that the provisions contained in the Directive are only recommendations and will not be mandatory until the DAPRE issues the corresponding minimum guidelines for mandatory compliance. 

Scope of application

All active ESALs domiciled in the Capital District of Bogotá, under the inspection, supervision, and control of the Mayor's Office of Bogotá, may develop and implement a Business Transparency and Ethics Program (PTEE), considering their level of risk (low, medium, or high).

ESAL risk classification criteria

Based on objective quantitative and qualitative criteria, as noted below, ESALs will be classified into one of the following risk levels, with the highest level always prevailing when an entity simultaneously meets the factors associated with different levels.

Low Level:

ESAL meets any of the following criteria:

• Total income for the immediately preceding year equal to or less than 3,000 SMMLV.
• Total assets equal to or less than 5,000 SMMLV.

Medium Level:

 ESAL meets any of the following criteria:

• Total income for the immediately preceding year greater than 3,000 SMMLV and less than or equal to 10,000 SMMLV.
• Total assets greater than 5,000 SMMLV and less than or equal to 15,000 SMMLV.
• They have international operations or operations with entities belonging to high-risk sectors, either directly or through commercial establishments, temporary unions or consortiums or other entities, whose amount for the fiscal year is less than or equal to (individually or jointly) 1,000 SMMLV.
• Enter into contracts with state entities, either directly or indirectly, whose amount for the fiscal year is less than or equal to (individually or collectively) 1,000 SMMLV and/or involve future terms.

 High Level:

 ESAL meets any of the following criteria:

• Total income for the immediately preceding year exceeding 10,000 SMMLV.
• Total assets exceeding 15,000 SMMLV.
• They have international operations or operations with entities belonging to high-risk sectors, either directly or through commercial establishments, temporary unions or consortiums or other entities, whose amount for the fiscal year exceeds (individually or jointly) 1,000 SMMLV.
• Enter contracts with state entities, either directly or indirectly, whose amount for the fiscal year exceeds (individually or jointly) 1,000 SMMLV and/or involve future terms.

What should the PTEE include depending on the level of risk?

At the Low level, it should include the following:

• Due diligence process.
• Declaration of zero tolerance for corruption and transnational bribery.
• Appointment of a person responsible for ethics and transparency.
• Establish a mailbox or channel for complaints and reports.
• Disclose the PTEE at least once a year. 

At the Medium level, it should include the following:

•  All elements included for low-risk ESALs, plus
• Annual training in ethics and prevention of corruption and transnational bribery risks.

At the High level, it must include at least:

• Enhanced due diligence.
• Appointment of a compliance officer (independent of management, audit, and control bodies).
• Complaint and reporting channel administered by the compliance officer.
• Disclosure and training twice a year.
• System for identifying, managing, detecting, and reporting C/ST risk.
• Specific policies on: Government procurement, donations, expenses (gifts, travel, entertainment), political financing, lobbying.
• Code of Ethics.
• Protocol for filing and document retention.

Responsible for implementing PTEE

• Low- and medium-risk ESAL: this may be the legal representative or a person designated by them.
• High-risk ESAL: a Compliance Officer is recommended, with specific requirements (independence, decision-making capacity, technical knowledge, residence in Colombia, and no other administrative, auditing, or control positions).  

It should be noted that the role of Compliance Officer or Person Responsible for the implementation and compliance of the PTEE may be outsourced.

Approval and updating

The PTEE must be approved by the Board of Directors or by the highest corporate body. Once approved, it must be implemented and updated by the obligated entity at any time when changes occur due to:

• Regulations of inspection, surveillance, and control entities.
• The dynamics of the development of its corporate purpose.
• Changes in its asset structure, in the amount of assets or income.
• Changes in the dynamics of donors and cooperators. 

Effective date

This Directive shall take effect upon publication, i.e., on December 4, 2025, and repeals Circular 058 of 2022, issued by the District Legal Secretary, as well as Circulars 013 of 2023 and 013 of 2024, which amend it.

How can we help you?

At Forvis Mazars, we have a team of professionals who are experts in the design, implementation, execution, and monitoring of the elements and stages of the PTEE for ESALs. If you need support in implementing or complying with the provisions mentioned in this bulletin, please do not hesitate to contact us. We are here to assist you in the proper implementation of the PTEE and to ensure compliance with applicable regulations.