La motivación como regla de la garantía constitucional del debido proceso en la emisión de informes de auditoría gubernamental

Abstract

Abstract: Articles 31, 37, and 39 of the Organic Law of the Comptroller General's Office establish the comptroller general's obligation to observe individual constitutional rights and due process guarantees in the reports it issues, as well as in determining liability. In this context, motivation as a rule of due process guarantees in the actions of the Comptroller General's Office is a sine qua non requirement, since it seeks to protect the rights and guarantees of citizens, prohibiting all forms of arbitrariness. Consequently, this guarantee must be applied both in the audit phase and in the determination of liability. Therefore, this paper examines the pronouncements of the Constitutional Court contained in judgments 1158-17-EP/21 and 1852-21-EP/25; and Opinion 1-23-DS/23, for the purpose of understanding and identifying the minimum guidelines that must be observed in the preparation and approval of government audit reports and special examinations.