Abstract

NUNEZ PEREZ, Carlos Marcelo. From the State Comptroller's Office to a Court of Auditors. Iuris Dictio [online]. 2019, n.24, pp.111-127. ISSN 2528-7834.

In the present article a comparative analysis will be made between the current operating regime, structure and attributions of the General Comptroller's Office of the State with the Organic Law Project of the Court of Accounts of the State presented by the Deputy Comptroller Pablo Celi. This project considers the possibility of restructuring the current General Comptroller's Office of the State 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.

Keywords : General; Comptroller; Court; Accounts; Organism; Collegiate..

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