Efectos jurídicos de la inobservancia del artículo 26 de la ley de la Contraloría General del Estado

Abstract

The research work aimed to investigate and prove the legal effects of the breach of art. 26 of the Law of the Comptroller General of the State, by virtue of the fact that all public officials for their acts, facts or omissions have responsibilities in the exercise of their functions, which leads to main and accessory sanctions, given the scope of the indicated article. For the development of the work, the theories of state power and administrative control, the theory of behavior and administrative responsibility were analyzed. Its justification is due to the fact that, from the jurisdictional control, the exercise of the inspection is controllable, since it is designed to avoid the abuse of power and protect the rights of those administered. It is part of a dogmatic legal research, with a bibliographic design since it is based on the review, study and analysis of various documentary sources, the method was analysis and synthesis, the techniques used consisted of underlining, analytical summary and analysis Critically, the procedure was done in phases in a structured manner. It is concluded that the lack of action by the Comptroller General would lead to its expiration in its actions and loss of capacity, by virtue of the fact that, if the right is declared outside the legal period, it will be invalidated and would not have any legal effect. For this reason, it is recommended to extend the term for conducting audits, which is currently from seven years to ten years and thus avoid impunity and in this way the controlling entity can fulfill its mission.