National Fiscal Control System Regulations
Article 22 .- The grounds for dismissal, in addition to those provided in the laws governing this area and those provided in the Staff Regulations, the following:
1. Act adversely affecting the good name, or the interests of the Comptroller or any public body;
2. Recommend to people to obtain benefits or benefits in its procedures to the Comptroller or to any of the entities under their control;
March. Inadequacy, inefficiency or incompetence in the provision of service.
Title II: National Fiscal Control System
Chapter I: General Provisions
Rule 23 .-
The National Fiscal Control System aims to strengthen the state’s ability to perform effectively its role of government, ensure transparency and efficiency in resource management in the public and establish responsibility for committing irregularities related to the management of entities alluded to in paragraphs 1 to 11 of Article 9 of this Act
Article 24 .-
For the purposes of this Act are members of the National Fiscal Control System:
1. The fiscal control bodies referred to in Article 26 of this Act;
2. The National Superintendency of Internal Audit
3. The highest authorities and levels of managers and management bodies and entities referred to in paragraphs 1 to 11 of Article 9 of this Act;
4. Citizens in the exercise of their right to participation in the supervisory role of public administration
Single paragraph: They are instruments of the National Fiscal Control System policies, laws, regulations, rules, procedures and instructions, adopted to safeguard the resources of the entities subject to this Act Verify the accuracy and veracity of their financial and management information. To promote efficiency, economy and quality of its operations, and achieve compliance with its mission, objectives and goals, as well as economic, human and materials for the exercise of control.
Article 25
– The National Fiscal Control System, is governed by the following principles:
1. The financial and budgetary independence of the fiscal control bodies, enabling them to exercise their functions effectively;
2. The apolitical party audit management in all strata and levels of fiscal control;
March. Technical nature in the exercise of fiscal control;
4. The opportunity in the exercise of fiscal control and presentation of results;
5. The economy in the exercise of fiscal control, so that their cost does not exceed the expected benefits;
6. Promptness in fiscal control actions without hindering the management of Public Administration;
7. The participation of citizens in managing the comptroller
Article 26 .-
The organs of the National Fiscal Control System which are listed below:
1. The Comptroller General of the Republic
2. The Comptroller of States, Districts, Metropolitan Districts and Municipalities
March. The Comptroller General of the National Armed Forces.
4. The internal audit units of the entities referred to in paragraphs 1 to 11 of Article 9 of this Act
Sole Paragraph: In case of agencies or entities subject to this Act whose structure, number, type of operation or amount of resources managed not justify the operation of an internal auditing unit, the Comptroller General of the Republic shall evaluate such circumstances, deem it appropriate, authorize that the functions of these bodies of fiscal control is exercised by the internal audit unit of body attachment. In the case of agencies or entities of the National Administration for the issuance of the aforementioned authorization, you will hear the views of the National Superintendency of Internal Audit.
Article 27
– All holders of the fiscal control bodies of the entities or bodies referred to in paragraphs 1 to 11 of Article 9 of this Act shall be appointed by open competition, with the exception of the Comptroller General of the Republic, who shall be appointed accordance with the Constitution of the Bolivarian Republic of Venezuela and the Law
The holders so designated may be removed or dismissed or dismissed from office without the prior permission of the Controller General of the Republic, for which you will be sent information is required.
Article 28
– The Comptroller General of the Republic, without prejudice to the provisions of the Act for the Appointment of Comptroller of the State and by resolution to be published in the Official Gazette of the Bolivarian Republic of Venezuela, regulate the public tenders for the designation of the holders of the fiscal control bodies of the entities or bodies referred to in paragraphs 1 to 11 of Article 9 of this Act
Article 29 .-
The Comptrollers of the states, municipalities, districts and metropolitan districts shall be appointed by the Legislative Council, City Council and the Metropolitan Chapter, respectively.
Article 30
– The heads of internal audit units of the entities or bodies referred to in paragraphs 1 to 11 of Article 9 of this Act shall be appointed by the highest authority of the respective entity, in accordance with the competition results public referred to in Article 27 of this Act, and may exercise the office again, participating in the tender. The holders so designated may not be removed without prior approval of the Comptroller General of the Republic.
Article 31
– With the exception of the Comptroller General of the Republic, all holders of fiscal control bodies of the entities or bodies referred to in paragraphs 1 to 11 of Article 9 of this Act, will last five (5) years in the financial year of their duties, and may be reelected by open competition, for once.
Article 32
– The Comptroller General of the Republic may revise the competitions for the appointment of holders of fiscal control bodies of the entities or bodies referred to in paragraphs 1 to 11 of Article 9 of this Act, whenever it detects the existence of serious irregularities in the conduct thereof, and order the competent authorities in the exercise of the principle of administrative autonomy repeal the act and to proceed with the opening of new contests, and impose those responsible for the irregularities identified in fines Article 94 of this Law
Article 33
“Fiscal control bodies referred to in Article 26 of this Act in coordination with each other and work under the guidance of the Comptroller General of the Republic. To that end, the Comptroller General of the Republic shall:
1. To issue policies, rules, regulations, manuals and instructions for exercising the control and coordination of external fiscal control to domestic;