Summary

SAI Colombia conducted an audit of the National Fund for Teachers' Social Benefits (Fondo Nacional de Prestaciones Sociales del Magisterio) for the fiscal year 2025. The audit revealed financial irregularities amounting to around 177 billion pesos (USD 55.15 million), as well as violations that may be subject to disciplinary and criminal sanctions. According to the auditors, teachers received unjustified payments in the form of half-year bonuses, which were made without compliance with legal requirements. In addition, violations were identified related to the misuse of fund resources for late-payment penalties, as well as pension payments made after the death of beneficiaries. SAI Colombia recommended developing mechanisms to ensure effective management of the resources and adopting measures to prevent unjustified payments.