From the Comptroller General"™s Office to a Court of Auditors

Abstract

In the present article a comparative analysis will be made between the current operating regime, structure and attributions of the Comptroller General"™s Office of the State with the Organic Law Project of the National Court of Arbiters presented by the Deputy Comptroller Pablo Celi. This project considers the possibility of restructuring the current Comptroller's General's Office as a Court of Auditors formed as a collegial body with seven Audit Ministers who will exercise the functions and powers of the current Comptroller General of the State. The change aims at decision-making through a deliberative mechanism of modern democracy that, through reflective debate based on normative principles and technical criteria, substitutes the possible arbitrariness that may exist when the decision is made at the discretion of a single person.