La caducidad de la facultad de control de la contraloría general del estado, en virtud al término establecido en el Art. 26 de la Ley Orgánica de la Contraloría General del Estado.

Abstract

The objective of this paper is to carry out an analysis of the legal effects produced by the term of the 180 days established in article 26 of the Organic Law of the Office of the Comptroller General of the State, beginning with the issuance of the work order of the audit, until the approval of the same, being more specific, if the approval of the internal and external governmental audit reports issued by this Institution, cause the expiration of the faculty of control when they are approved later than the aforementioned term. An analysis in which it was possible to reach the conclusion that the Comptroller General of the State loses its power of control at the time of exceeding more than 180 days to approve the reports and activate the phase of determination of responsibility, which may be administrative , civil or indication of criminal responsibility. To this end, doctrine and legal bodies have been reviewed as criteria of several jurists about some concepts that are going to be analyzed later, the Constitution of the Republic, the Organic Law of the Comptroller General of the State and also analyzed rulings that both the Court Constitutional, as the National Court, have issued regarding this issue.