Administrative file in venezuela

The formation of a file, whatever it may be, is a manifestation of the duty of documentation that has its origin in the need to reliably certify acts, facts or actions, following a logical order, according to when the events occurred. (…).

Supreme Court of Justice Judgment No. 00220 of the Political-Administrative Chamber. File No. 0358 dated 02/07/2002

Organic Law of the General Comptroller of the Republic and the National Fiscal Control System, published in the Official Gazette of the Bolivarian Republic of Venezuela, No. 37,347 dated December 17, 2001.

Article 81. “Of the actions carried out in accordance with article 77 of this Law, a file will be formed and its results will be recorded in a report, based on which the fiscal control body, by reasoned order, will order the file of the actions carried out or the beginning of the procedure provided for in Chapter IV of this Title, for the formulation of objections, determination of administrative responsibility or imposition of fines, as appropriate. ”

Regulation of the Organic Law of the General Comptroller of the Republic and the National Fiscal Control System, published in the Official Gazette of the Bolivarian Republic of Venezuela No. 39,240 dated August 12, 2009.

“Article 73. When a fiscal control body considers that there are sufficient merits that allow the occurrence of acts, facts or omissions contrary to a legal or sub-legal provision to be presumed; that damage has been caused to the public patrimony, if it were the case, as well as the origin of fiscal actions related to the declaration of administrative responsibility, or to the formulation of objections, will dictate the order of proceeding that will head the file that will form for this purpose and shall contain at least the following:

(…) 5. The order that all the necessary steps be taken in order to verify the occurrence of the presumably irregular acts, facts or omissions and that the corresponding file be formed, in which they will be inserted in the original or duly certified copy, all the documents that are collected during the investigation. (…)

Introduction

The Comptroller General of the Republic, the Comptroller of the States, the Districts, Metropolitan Districts and the Municipalities; The General Comptroller's Office of the National Armed Forces and the Internal Audit Units are fiscal control bodies with competence to carry out investigations in order to verify the violation of a legal or regulatory norm, establish the amount of damages caused to public assets, if where applicable, as well as identifying and determining the exercise of fiscal actions.

The present work was carried out with the purpose of contributing to the correct formation of the administrative file instructed by the respective fiscal control body, which is the ordered collection of all the actions carried out during the investigative procedure and which comes to constitute the materialization formal power of investigation.

Basically, regulatory and procedural provisions related to administrative investigation were used, provided for in the Organic Law of the General Comptroller of the Republic and the National Fiscal Control System, its Regulations and in the Manual of Norms and Procedures in Matters of Investigative Power dictated by the Comptroller General of the Republic.

Each of the activities that must be carried out during the formation of the administrative file is described in detail and simply, for which purpose, forms, official forms, reports and orders contained in the Manual of Standards and Procedures in Matter were taken as reference. Investigative Power of the General Comptroller of the Republic

The order to proceed

When elements of conviction or evidence arise from the preliminary assessment of the final report on the control action (exams, audits, inspections, inspections, among others) that allow the occurrence of acts, facts or omissions contrary to a legal or sub-legal provision., damages caused to the public patrimony, as well as the origin of fiscal actions, the fiscal control body will dictate the Order to Proceed, which must contain, fundamentally, the following aspects:

Identification of the fiscal control body that carried out or carries out the respective control activity Identification of the agency that carried out or is carrying out the control action, in accordance with the provisions of article 46 of the Organic Law of the General Comptroller of the Republic and the National Fiscal Control System. Likewise, the scope of the action must be indicated and the body or entity that is the object thereof must be fully identified. Signaling of the acts, facts or omissions allegedly contrary to a legal or sub-legal norm, indicating the date on which they occurred; the amount of the damages caused to the public patrimony, if it were the case, and the connection of such acts, facts or omissions with determined persons,who at this stage and during the exercise of the investigation will have the character of legitimate interested parties. Signaling of all the evidentiary elements collected in the course of the respective fiscal action. Indication that any useful, timely and necessary diligence is practiced for the purposes of Verify the occurrence of allegedly irregular acts, facts or omissions. Mention that the file be formed, with the indication that the original and duly certified copy be added, the pertinent documentation to verify both the existence and the seriousness of the acts, facts or omissions object of the investigation.Notification to the legitimate interested parties, indicating the following periods: ten (10) business days, plus the end of the distance when appropriate,to present their arguments and promote evidence, and fifteen (15) business days to evacuate them. The notification of the Order to Proceed, must expressly indicate that the legitimate interested parties will be entitled to all the effects of the investigation.

The official issuing and signing the Order to Proceed must be fully identified; likewise the character with which it acts and the norm that attributes such competence.

When the Order to Proceed is issued and there are no acts, facts or omissions contrary to a legal or sub-legal norm or that cause damage to the public assets that are generated from the file, a "Car" will be issued based on the provisions of article 53 of the Organic Law of Administrative Procedures, through which the investigation of such circumstances will be ordered.

In accordance with the foregoing, the investigation of new acts, facts or omissions that were not indicated in the Order to Proceed will be ordered, in which case a new notification must be made to the legitimate interested parties in order to make them aware of the acts, facts or omissions, granting them again the corresponding periods for the promotion and evacuation of evidence.

All the documentation generated after the notification of the legitimate interested party must be added to the file, by means of a document incorporation order which must contain:

Indication of the document that is incorporated. Number of pages of the consigned documentation. Indication of whether it is original or certified copy. Identification of the person who consigns it, if applicable, or failing which their origin. Order to incorporate the documentation to the file.

Source:

Organic Law of the General Comptroller of the Republic and of the National Fiscal Control System. Organic Law of Administrative Procedures. Regulation of the Organic Law of the General Comptroller of the Republic and of the National Fiscal Control System. Manual of Norms and Procedures in Matter Investigative Power.

General Comptroller of the Republic.

Example of order to proceed

Bolivarian Republic of Venezuela

Municipal Controller of El Portal

El Portal Municipality - Central State

Central Administration Control Directorate

Department of Control of the Economy Sector

(City), ____of ________of ______

Order to proceed

Considering that of the fiscal action practiced by the Department of Control of the Economy Sector, of the Directorate of Control of the Central Administration, as observed in Official Letter No. DC-025-2009 dated_____of__________de_________, signed by the citizen Municipal Controller, Attorney Alberto Torres Gutiérrez, addressed to the Mayor of the Municipality of El Portal del Estado Central, citizen Francisco Díaz Reyes, in order to evaluate internal control in the area of human resources, as well as to examine the administrative, budgetary and financial procedures used in the application of the retirement and pension system by the Human Resources Directorate of the Mayor's Office of the aforementioned Municipality, during the administration of citizen Robert Barreno Diez, holder of identity card No. 00,000,000,former mayor of the aforementioned Municipality, corresponding to the 2008 financial year, who subscribes, Adalberto Gil López, holder of identity card No. V-000000000, acting in accordance with the provisions of articles 46 and 77 of the Organic Law of the Comptroller General of the Republic and the National Fiscal Control System, published in the Official Gazette of the Bolivarian Republic of Venezuela No. 37,347 dated December 17, 2001, Director of Control of the Central Administration, in use of the powers conferred in the article ___, numeral _____ of Organizational Resolution No. 4, published in the Municipal Gazette of El Portal, No. 056, dated August 16, 2007, observed the following:holder of identity card No. V-000000000, acting in accordance with the provisions of articles 46 and 77 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Control, published in the Official Gazette of the Republic Bolivariana de Venezuela No. 37,347 dated December 17, 2001, Director of Control of the Central Administration, in use of the powers conferred in article ___, numeral _____ of Organizational Resolution No. 4, published in the Municipal Gazette of El Portal, No. 056, dated August 16, 2007, observed the following:holder of identity card No. V-000000000, acting in accordance with the provisions of articles 46 and 77 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Control, published in the Official Gazette of the Republic Bolivariana de Venezuela No. 37,347 dated December 17, 2001, Director of Control of the Central Administration, in use of the powers conferred in article ___, numeral _____ of Organizational Resolution No. 4, published in the Municipal Gazette of El Portal, No. 056, dated August 16, 2007, observed the following:published in the Official Gazette of the Bolivarian Republic of Venezuela No. 37,347 dated December 17, 2001, Director of Control of the Central Administration, in use of the powers conferred in article ___, numeral _____ of Organizational Resolution No. 4, published in The Municipal Gazette of El Portal, No. 056, dated August 16, 2007, observed the following:published in the Official Gazette of the Bolivarian Republic of Venezuela No. 37,347 dated December 17, 2001, Director of Control of the Central Administration, in use of the powers conferred in article ___, numeral _____ of Organizational Resolution No. 4, published in The Municipal Gazette of El Portal, No. 056, dated August 16, 2007, observed the following:

1. A total of 50 retirements were granted to ex-administrative workers during the period evaluated, of which 40 of them did not meet the age and length of service requirement. However, article 3 of the Law of the Statute on the Retirement Regime and

Pensions of the Officials or Employees of the National Public Administration, of the States and of the Municipalities, published in the Official Gazette No. 3850 Extraordinary dated July 18, 1986, (effective as of the date in which the retirements were granted), establishes the following: Article 3: “The right to retirement is acquired by fulfilling the following requirements: a) When the official or employee has reached the age of 60, if he is a man, or 55 if he is a woman, provided that he has completed at least 25 years of service; or, b) When the official or employee has completed 35 years of service regardless of age ”.

2. The fixed retirement pension exceeds 80% of the last salary they received on the date they were granted. In this regard, article 9 of the Statute Law on the Retirement and Pension Regime of Officials or Employees of the National Public Administration, of the States and of the Municipalities, mentioned above, establishes the following: Article 9: The amount of the retirement that corresponds to the official or employee will be the result of applying to the base salary, the percentage that results from multiplying the years of service by a coefficient of 2.5.

Retirement may not exceed 80% of the base salary ”.

This situation originated from the application to these former workers of the Collective Labor Convention for the period 2005-2008, held between the Single Municipal Union of Public Employees of the Municipality of El Portal and the Mayor's Office of this Municipality, which led to the granted these benefits regardless of the legal regulations that regulate them, affecting the municipal public patrimony, since amounts are being disbursed on the payroll of retired personnel, which in the case of 40 people, represents an amount accumulated from the moment that the benefit began to be paid to them, until December 31, 2007, amounted to Bs. 900,000.00.

Consequently, it is ordered:

1. Form the administrative file of the case and assign the corresponding number.

2. Insert into the file, in original or duly certified copy, all the documents that are collected on the occasion of this investigation.

3. Quote and question any person when in the course of the investigation it is necessary to take your statement.

4. Notify those directly linked to acts, facts or omissions, in accordance with the provisions of article 79 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Control.

5. Take all the necessary steps to fully verify the acts, facts, or omissions being investigated.

6. Incorporate into the file the supporting documentation promoted by the legitimate interested parties.

7. Obtain any evidentiary element requested by legitimate interested parties, if relevant to the purposes of the investigation.

Be met, Director)

Source:

Manual of Norms and Procedures in Investigative Power. Regulation of the Organic Law of the General Comptroller of the Republic and of the National System of Fiscal Control.

Formation of the file

Once the initiation of the investigation is agreed, the file will be formed which constitutes the guarantee regarding the obligation of the respective fiscal control body, to insert the necessary documentation to prove the acts, facts or omissions that are investigated, following a logical and coherent order, and its final results, will be recorded in a report, based on which the competent authority of the fiscal control body, will order its file or the start of the procedure for the formulation of objections, determination of administrative responsibility, or the imposition of fines as appropriate.

The essential requirements that must be observed in the formation of the administrative file are:

1. Identification. The files formed on the occasion of the initiation of an administrative investigation must contain a previous and a subsequent cover. The previous cover will contain the following inscription:

a) Bolivarian Republic of Venezuela, State, District, Municipality, as the case may be.

b) Fiscal control body that carries out the investigation. In the case of an internal audit unit, indicate the body, entity or person in the public sector where the unit is attached.

c) Number or code of the file. It can be identified as follows:

OCF / DGC / DC / 00-0000. (OCF: Refers to the Fiscal Control Body that carries out the investigation); (DGC: Refers to the General Control Directorate to which the unit that carries out the procedure is attached); (DC: Refers to the Organizational Unit that substantiates the procedure); (00-0000: Refers to the file number).

d) Reason for the investigation.

e) Date of the Order to Proceed.

f) Part number.

2. Incorporation of Documents by Chronological Order. In the file, sufficient documentation will be gathered in order to certify in a certain way the acts, facts or irregular actions, always observing the criteria of inserting and ordering according to the date of the performance of the corresponding action.

The first document that must form the file is the Investigation Order to Proceed. Definitive report of the control action in which acts, facts or omissions that will be the object of the investigation were determined. Credentials through which the performance of the control action. Documentation that supports the acts, facts or omissions object of the investigation. Certification of charges. Notifications, orders and citations. Other documents that are generated in the course of the procedure. Results Report.

The documents inserted into the file during the procedure must be originals or duly certified copies. All the documentation generated after the notification of the legitimate interested party must be incorporated into the file, through a document incorporation order that must contain:

Full identification of the document that is incorporated. Number of pages of the consigned documentation. Marking of whether it is original, certified copy or simple copy. Full identification of the person who consigns it, if applicable, or failing which their origin.. Order of incorporation of the documentation to the file.

3. Foliage. The chronological order alone is not sufficient to ensure that the file is not violated. The foliage should be indicated both in numbers and in letters, preferably with an unamended black pen and will be placed in the upper right corner in ascending order. Folio number one (1) will correspond to the Order to Proceed with the investigation. When it is detected that an error has been made in the foliage, it must be corrected by means of a car signed by the competent official in which it will be ordered to reorganize the file and make the necessary corrections to correct the error made. Under no circumstances should the incorrectly signed folio number be crossed out or deleted. The correct number will be dialed below the number improperly noted. In no case will liquid concealer be used.The foliage correction order will be incorporated at the end of the documentation that is on the record for the moment.

4. Formation of Pieces. A file can be made up of several pieces that will be identified in ascending numerical order starting from piece 1, but each one of them should not exceed 250 pages for the purposes of easy and adequate handling.

When it is required to form a new piece, an order will be issued where it will be indicated that a new piece is opened and the number of pages of the piece that is closed will be indicated.

This car will be the last folio of the piece that is closed and a copy of it will be placed as the first folio of the new piece of the file.

5.- Reserved Character. Investigations are of a reserved nature, but if in the course of an investigation the fiscal control body imputes any person, acts, facts or omissions that compromise their responsibility, they will be obliged to inform them of the facts that are imputed to them.

In these cases, the legitimate interested party will have immediate access to the file and will be able to promote all the evidence that he considers necessary for his defense.

If one of these officials gives information on the actions, that is, if he violates this secret, the hierarchical superior of the fiscal control body must apply the disciplinary sanction that may be applicable. In addition, there are criminal sanctions for those who without just reason, reveal a secret whose disclosure may cause harm.

The legal representative must present duly authenticated or registered power of attorney, or failing that, be granted power of attorney.

The legitimate interested party may be accompanied by any person who could provide advice to exercise their right to defense, as appropriate; This circumstance will leave a written record in the file, fully identifying the person assisting the legitimate interested party, their profession and the date on which they had access to the file.

Record control book

The legitimate interested parties or their legal representatives who are allowed access to the file must, prior to their review, fill out and sign the file control book.

The record control book will contain:

1. Number of the file.

2. Surnames, names and identity card of the duly accredited persons who will have access to the file.

3. Date and time at which the file is reviewed.

4. Signature of the people who were granted access to the file.

Source:

Manual of Norms and Procedures in Investigative Power. General Comptroller of the Republic.

Inhibitions

In accordance with article 36 of the Organic Law of Administrative Procedures, published in the Official Gazette No. 2,818, Extraordinary, dated July 1, 1981, administrative officials must inhibit themselves from hearing the file, in the following cases:

1. When personally, either your spouse or a relative within the fourth degree of consanguinity or second of affinity have Interest in the procedure.

2. When they have intimate friendship or manifest enmity with any of the interested persons who intervene in the procedure.

3. When they have intervened as witnesses or experts in the file whose resolution is involved, or if as officials they have previously expressed their opinion in it, so that they could already prejudge the resolution of the matter, or, in the case of an administrative appeal, that they had resolved or intervened in the decision of the act being contested. Cases of revocation ex officio and the decision of the appeal for reconsideration are safe.

4. When they have a service or subordination relationship with any of those directly interested in the matter.

Example

Previous record cover

Regulation of the Organic Law of the General Comptroller of the Republic and the National Fiscal Control System

Article 74. “Each file that is formed on the occasion of the exercise of the power of investigation will be identified with a number and the documents that comprise it must be foliated, in ascending numerical order, starting from page one (1).

Said files may be made up of several pieces, which will also be identified in ascending numerical order, starting from piece number one (1), and will each be made up of a number not greater than two hundred and fifty (250) pages.

The documents consigned by the legitimate interested parties or their attorneys will be incorporated into the file by means of an order that must express: the name, surname and number of the identity card of the person who consigns the documentation, number of pages of the consigned documentation and the order of incorporation of said documentation into the file.

In case of errors in the foliage of said files, an order must be stamped ordering the correction and indicating from which folio the same is made. ”

Notification example

Bolivarian Republic of Venezuela

Municipal Controller of El Portal

El Portal Municipality - Central State

Central Administration Control Directorate

Department of Control of the Economy Sector

(City), ____of ________of ______

Citizen

Roberto Barreno Diez

Identity Card No. 00,000,000

Martha urbanization, avenue 37, house No. 161-89

Foundation Municipality - Eastern State

I am writing to you, in accordance with the provisions of article 79 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Control, published in the Official Gazette of the Bolivarian Republic of Venezuela No. 37,347 of December 17 of 2001, to notify you that the Central Administration Control Directorate in the exercise of the powers conferred in article 12 in accordance with number __ of article ___ of Organizational Resolution number _____, published in the Municipal Gazette of El Portal, No. 056, dated August 16, 2007, agreed to initiate an investigation regarding the administrative, budgetary and financial procedures used in the application of the retirement and pension system by the Human Resources Department,authorized by you as Mayor of said Municipality for the date, during the financial year 2008.

From the aforementioned investigation it was possible to determine the following aspects:

1. A total of 50 retirements were awarded to ex-administrative workers during the period analyzed, of which 40 of them did not meet the age and length of service requirement. However, article 3 of the Statute Law on the Retirement and Pension Regime for Officials or Employees of the

National Public Administration, of the States and of the Municipalities, published in the Official Gazette No. 3850 Extraordinary dated July 18, 1986, (effective as of the date in which the retirements were granted), establishes the following: Article 3: “The The right to retirement is acquired by fulfilling the following requirements: When the official or employee has reached the age of 60 years, if he is a man, or 55 years if he is a woman, provided that he has completed at least 25 years of service; or when the official or employee has completed 35 years of service regardless of age ”.

Retirement may not exceed 80% of the base salary ”.

In order to guarantee the right to defense enshrined in article 49, ordinal 1 of the Constitution of the Bolivarian Republic of Venezuela, a term of ten (10) business days is granted plus the end of the distance, counted from of the reception of the present notification, to promote all the necessary evidentiary means for its defense, exposing its evidence and alleging its reasons. Once said term has expired, a period of fifteen (15) business days will be opened for their evacuation, if applicable.

Informed as it has been, we inform you that as of the date of receipt of this notification, you or your attorney-in-fact are entitled to all the effects of the procedure and will have immediate access to the distinguished file with the No. __________, located in the files of the Department of Control of the Sector of the Economy of the Directorate of Control of the Central Administration, located at the headquarters of the Municipal Comptroller of El Portal, 45 avenue, Sucre sector, El Portal Municipality of the Central State; at the following hours: 8:00 am to 11:30 am and 1:30 pm to 3:00 pm

Finally, we inform you that the results of the research mentioned here will be recorded in the corresponding Results Report, which will be inserted in File No. __________, based on which, the file of the actions carried out or the start will be ordered of the procedure provided for in Chapter IV of Title III of the Organic Law of the General Comptroller of the Republic and of the National System of Fiscal Control, in accordance with the provisions of article 81 ejusdem.

For the consequent legal purposes, it is estimated that you will sign the duplicate of this notification, indicating full name, date, identity card and the place where you are at the time of signing it (the name of the city and State), as proof of receipt. of this notification.

Sincerely, Director)

File No. _______

Impossibility to practice notification

Notification Poster Example

Structure of the audit report

It can be said that the report is the document that contains information on the result of the control action carried out, structured in such a way that it gives the reader a clear and understandable focus on the area of control action examined.

The following is a sample of an audit report suggested by the Office of the Comptroller General of the Republic, which is structured as follows:

Chapter I

Preliminary aspects:

Origin of the action

It is what originates the investigation, audit or any other control activity that is carried out (annual operating plan, request for investigation by the respective fiscal control body, or another government entity, complaint, among others).

In this section, the number of the official appointment of the acting official is also transcribed.

Scope

Its purpose is to guide the reader about the work done. It delimits the areas, processes or activities to be evaluated; the period to which the control action will be limited and the type of analysis to be carried out (selective or exhaustive). It circumscribes the period evaluated during the audit, indicates whether the examination carried out was exhaustive or, on the contrary, a representative sample of the universe of operations carried out in this particular was evaluated. The sample selection criteria must be mentioned; Its purpose is to guide the reader about the work done.

General objective (s) and Specific objective (s)

General: Purpose or purpose of the action; expresses what is expected to be determined in general, refers to what we want to achieve, is the north of the action. It includes all the field that you want to describe, analyze or evaluate, but if you go into the details of the measurable aspects that make up each component of the proposed study. Specific: They start from the general objective and disaggregate it in more operational terms, define more precisely the problem area formulated in the general objective and specifically include the variables and aspects or indicators on which opinion needs to be expressed. It should be avoided that its formulation can be understood as activity or action. In both cases they must be expressed starting with the verb in the infinitive; example:

Determine the legality and sincerity of the operations carried out by… Check that the established operations correspond to reality. Inquire about the veracity of the reported events.

Focus

Perception or perspective that guided the analysis, which is intended to evaluate. An action may or may not have various conceptual, regulatory, technical, financial, budgetary, or economic approaches, or assign greater weight to any of them.

Methods, Procedures and Techniques

In this point, the methodological, operational and research techniques used in the work carried out are detailed, which refer to: interviews, questionnaires, surveys, documentary review (generally indicating the documents examined), preparation of Minutes, applied tests, perceptual control, subsequent control, as well as the generally accepted audit procedures.

It is important to highlight that all the information collection and analysis methods indicated must be in accordance with the general and / or specific objectives selected, that is, if we want to verify the sincerity of the operations registered by the accounting unit, we must have procedures such as: review of accounting records against supporting documentation.

Chapter II

General characteristics

Brief description of the evaluated entity, its identification, indicating its mission and vision, type of organization, budgetary and financial data assigned for the period evaluated, legal nature and legal basis, in addition to specific aspects evaluated, description of programs and / or projects, operations or activities evaluated.

Chapter II

Observations derived from the analysis:

This chapter objectively describes the events or situations detected during the audit or any other control activity, as long as they are of a relevant nature; These observations, called audit findings, must be based on

documentary evidence that supports the detected fact; the aforementioned evidence must be sufficient, pertinent and convincing, which implies that from the mere revision of the same, there is no doubt about the veracity of the indicated facts. Remember that in situations involving the responsibility of any official, the existence of evidence that adequately supports the observations, are the basis for the application of the corresponding fiscal actions.

Now, as for the conformation of the audit findings, they must contain four fundamental elements, which are mentioned below:

1. Condition: It is the objective and impartial description of the situation observed, it constitutes the circumstance found by the auditor with respect to an operation, activity or transaction, "what is".

2. Criterion: Legal, sub-legal or regulatory standards, with which the condition is comparable, that is: "what should be". At this point, it is necessary to cite and transcribe the report, the standard not observed by the agency.

3. Cause: What originates the evidenced situation, the reasons that originated the observed deviations or failures; the reason why the criterion or rule was not met; "It is why it happens."

It is the responsibility of the auditor to determine the circumstances that gave rise to these deficiencies. Its identification is essential and essential for the development of a constructive recommendation that eradicates, diminishes or prevents the recurrence of the condition.

4. Effect: Actual or potential, qualitative or quantitative result that is generated from the comparison between the condition and the criterion, which could generate the observed situation.

For the sake of understanding, we will transcribe an example of how audit findings should be written:

Inadequate filing system in relation to the custody, custody and timely location of documents that support the financial, budgetary and administrative operations corresponding to the execution of housing developments during the 2008 financial year. (1) (Condition).

In this regard, Chapter II "On internal control", Article 23, literal a, of the General Internal Control Standards provides that:

"… The documents must contain complete and accurate information, be filed in chronological order or other filing systems that facilitate their timely location and be kept for the time stipulated by law…". (2) (Criterion).

The aforementioned situation was due to the lack of guidelines regarding the location and timely location and timely location of the supports that support the different operations, as well as the absence of segregation of functions corresponding to the filing system, since the responsibility The custody custody of the files that support said expenditures is not assigned to any official. (3) (Cause).

In this sense, it must be specified that such events increase the risks of loss and loss, and impede the estimation of the efficiency and economy of the operations carried out, with a view to guaranteeing the optimal use of resources. (4) (Effect).

Chapter IV

Final considerations S:

Conclusions

They constitute a critical judgment that arises from the global analysis of the findings detected in the action and their incidence on the organization, program or project evaluated, must be directly related to the general objective of the action practiced.

recommendations

They must be aimed at pointing out a series of actions directed at the audited entity or agency, in order for it to eradicate the causes of the deviations detected and their effects on the Administration. Each of them will correspond to the observations made in the body of the report; they will also be directed to the dependencies where the situation has been evidenced, in order to guarantee the application of the aforementioned corrective measures.

Finally, any fiscal action must be disclosed to the entities under review, as well as to the other authorities who are legally responsible for the possibility of applying corrective measures, as indicated in Article 63 of the Organic Law of the General Comptroller of the Republic and the National Fiscal Control System.

Example of auto closing and opening of part

Foliage correction example

Certification example

Certification

The undersigned, Alberto Torres Gutiérrez, holder of identity card No. 00,000,000, in my capacity as Municipal Comptroller of the Municipality of El Portal del Estado Central, as recorded in the minutes of the extraordinary session of the Municipal Council of El Portal dated 04 October 2007, published in the Municipal Gazette of El Portal No. 000 dated October 9, 2007, certifies: That this is a faithful and exact copy of its original that is in the files of this Office. El Portal, on the fourteenth (14) day of April two thousand and nine (2009).

Signature and stamp

Document incorporation order

Bolivarian Republic of Venezuela

Municipal Controller of El Portal

El Portal Municipality - Central State

Central Administration Control Directorate

Department of Control of the Economy Sector

(City), ____of ________of ______

Document incorporation order

Considering the constant writing of_____________ () useful folios and annexes distributed in _______ () constant folders of ____________ () folios, through which citizen _________________, holder of identity card No. 00,000,000, records the documents and provides the elements of trial on the occasion of the accusation made on ___________________, according to Notification Office No. __________, dated _______________, in order to privilege his right to defense, as enshrined in article 49, ordinal 1, of the Constitution of the Bolivarian Republic of Venezuela in accordance with article 79 of the Organic Law of the General Comptroller of the Republic and the National Fiscal Control System, its incorporation is ordered in the File identified under No. _________________.

Be met, Director)

File No. ______________.

The results report

Contents of the results report

Article 77. The results report provided for in article 81 of the Law shall contain:

1. Identification of the fiscal control body, as well as the agency that carried out the investigation, with express indication of its scope.

2. Identification of the organ or entity object of the investigation.

3. Date of its preparation and the number of the file to which it corresponds.

4. Description of the acts, facts or omissions contrary to a legal or sub-legal norm, the damage to the public patrimony, if it were the case, with express indication of the evidentiary elements of the same that appear in the file.

5. Exposition of the reasons of fact and of law argued by the legitimate interested parties, with express indication of the evidentiary elements contributed by them.

6. Conclusions.

7. Signature of the official responsible for preparing it.

Nature of the results report

Article 78. The report of results constitutes an act of mere procedure whose content does not imply any pronouncement that prejudges the guilt of the legitimate interested parties.

Time to prepare the results report

Article 79. The results report mentioned in article 81 of the Law shall be prepared by the competent agency of the fiscal control body, within fifteen (15) business days following the conclusion of the evidentiary period provided for in article 76 of this Regulation and will be sent along with the case file to the agency in charge of determining responsibilities. In the case of several interested parties, the lapse of fifteen (15) business days referred to in this provision shall be computed as of the expiration of the probatory lapse granted to the last of the notified parties.

Bibliography

Constitution of the Bolivarian Republic of Venezuela, published in the Official Gazette of the Bolivarian Republic of Venezuela No. 36,860 dated December 30, 1999.

Cabanellas, Guillermo. Dictionary of Usual Law. 11th Edition. Editorial Eliastra SRL Buenos Aires, Republic of Argentina.

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