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Abstract
The objective of the investigation is to demostrate that the contract guarantees issued by the insurance companies in Panama are not effective in regards to cases of breach of contract by the main deptor. The study applies the interview technique to thirty lawyers, from ministries and from autonomous entities, that comprise ninety-five percent of all public contracts that the state enters into. In the comptroller´s report from November 1, 2018 to October 31, 2019, 1,259,728 contracts, covenants, and agreements in the amount of B/22, 182, 634, 866.00 (page 48) were attended to in that period, just to give you an idea of the sheer number we’re dealing with and the total amount. The analysis includes the capital losses of the insurance bonds set forth in the title as an independent variable and in Panamanian public procurement as a dependent variable, which are complemented in this investigation. When applying the interview, guides are shown by the authors and he makes an analysis of cualitative data when collecting and evaluating them. The finding during this investigation show the State gave an advance of 31 million dolars to the Company Hidalgo & Hidalgo, guaranteed with an insurance Company that has not honored its obligation as guarantor. Article III of law 61 of 2017 refers to the Constitution of sureties: in cash, in government credits, in sureties issued by insurance companies, or by bank guarantees or certified or cashier’s cheks. It is determined that more than 90% of the guarantees are made whit insures, because the comptoller’s office has authorized a three-page concession format that releases them from their responsibility. The bank guarantee is half a page explaining in detail the parts, amounts, guarantee, and everything that will be covered until the process, work, or services are completed, with no conditions other than payment. The results of the investigation include that the surities of insurance companies have not represented any benefit for the panamanian state and have caused millions of dollars in losses.
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