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Article 171, inc. (D) - The following functions correspond to the Congress:
To approve or disapprove annually, in full or in part and on the basis of prior report of the Auditor General's office, the particulars and justification of all incomes and expenditures of state finances relating to the previous fiscal year submitted before it by the Executive.
Article 220: The judicial function, in matters of accounts, shall be exercised by the judges of the First Instance and the Tribunal of Accounts of the Second Instance (Appellate Court).
Article 232: The Auditor General's Office is a decentralized technical institution with functions relating to auditing of incomes, expenditures and, in general, all state finances of State Organizations, municipalities, decentralized and autonomous entities, as well any person receiving funds from State or being in receipt of public money.
The contractors of public works and any other person delegated by State, who may invest or manage public funds, are also subject to this inspection.
Their organization, functioning and duties shall be determined by law.
Article 233: The Head of Auditor General's Office shall be elected for a period of four (04) years, by the Congress of the Republic, by absolute majority of deputies forming part of the said organization. He could only be removed by the Congress in case of negligence, crime and non-suitability. He shall submit report about his work before the Congress of the Republic, whenever required and, at the government's initiative, twice a year. He shall enjoy similar immunities as enjoyed by the magistrates of Court of appeals. Under no circumstances the Auditor General could be reelected.
Article 234: In order to become the Auditor General, it is necessary to be a national of Guatemala having more than forty years of age, with good name and professional standing; he should be enjoying citizen's rights, he should not have any legal case pending against him in matters of accounts and should have exercised his profession for more than ten years.
Article 235: The Auditor General of Accounts has the authority to appoint and remove functionaries and employees of different branch offices of the Auditor General's Office and to appoint inspectors within the areas of his jurisdiction as per the Law of Civil Service.
Article 236: For proceeding against all actions and resolutions of the Auditor General's Office, the judicial and administrative appeals specified by law shall be applicable.
CHAPTER I
Comptroller's Office
Article 1: The auditing function of public finances and execution of General Income and Expenditure Budget of the Nation corresponds exclusively to the Comptroller's Office.
Article 2: The Comptroller's Office is a technical institution with absolute freedom of functioning. It's auditing function covers all persons who are in-charge of custody and management of public funds or other assets of the State, municipality, university, state, autonomous institutions, semi-autonomous or decentralized institutions, as well as other entities or persons who may receive funds from State or who may be in receipt of public money. Likewise, the disbursing officers, inspectors and auditors are also subjected to audit by the Comptroller's Office when dealing with assets and funds referred to in this article. It is not under his jurisdiction to inspect, supervise or audit private banks, insurance companies, guarantor companies, companies, cooperatives and other private companies whose inspection, control and supervision are functions to be carried out by other government offices as per their specific laws.
CHAPTER II
Organization
Article 3: (Modified by Decree Law No.247, Article One, in force in its relevant part) "The Comptroller's Office shall consist of one head and one deputy; and of functionaries and employees required for the institution". "The head of Auditor General's Office shall be elected for a period of four years by the Congress of the Republic, through absolute majority of deputies forming part of the said organization. He could only be removed by the Congress of the Republic, in cases of negligence, crime or lack of suitability. He shall submit report about his functioning before the Congress of the Republic, whenever required to do so and officially twice a year. He shall enjoy similar immunities as enjoyed by the magistrates of the Court of Appeals. Under no circumstances the Auditor General could be re-elected".
Article 4: (Repealed by Art.234 of Political Constitution of the Republic dated 31 May 1985, which establishes the "Requirement for the Auditor General's Office. In order to become Auditor General it is necessary to be a citizen of Guatemala having more than forty years of age; he should have good name and professional standing, he should be enjoying his citizenship rights, and should not have any case pending against him in matters of auditing and should have a professional experience of at least ten years".
Article 5: (Modified by Decree Law No.247, under Article 2, which says:) "The deputy chief of the Comptroller and Auditor General's Office shall fulfil the necessary condition referred to by the previous article; he shall carry out the functions of the head of the Comptroller's Department and shall provisionally substitute the head of the Auditor General's Office in case of his absence".
Article 6: The Comptroller's Office consists of the following departments:
a) Administrative department; and
b) Supervision department
Article 7: The departments shall be divided in sections as per job needs and specialization of each branch office. The functions and duties of each section shall be governed by the respective regulation as also those of departments in matters where the provisions of the said law may not apply.
Article 8: The following functions correspond to the administrative department:
1. The functions of Secretariat.
2. The registration and control of the staff of Comptroller's Office.
3. Compiling of statistical data and management of archives.
4. Supply of stub books and their control.
5. Registration and control of public functionaries and officials for the purpose of the law of probity.
6. Provision of information and legal consultancy in matters relating to public finances.
7. Registration of functionaries and employees who may, for reasons of crime referred to under clause, (c) of article 10, cease to hold their office.
Article 9: The following functions correspond to the department of financial control:
a) Auditing functions;
b) Inspection and explanatory annotations.
c) Research; and
d) Auditing and settlement.
Article 10: In order to be the Comptroller General, it is necessary that:
a) He be citizen of Guatemala; and adult.
b) He be a State auditor, chartered accountant or hold Certificate of Aptitude issued under law and having professional experience of at least five years, or should be an expert in fiscal, financial and auditing matters, with at least ten year's practising experience, to be duly verified.
c) He should not have been condemned for offences relating to property, bribery, perjury, prevarication, falsehood, fraud, embezzlement of public funds, illegal extortions, nor should there be any legal proceedings pending against him in matters of accounts.
Article 11: All Comptrollers shall enjoy the same status, privileges and obligations.
CHAPTER III
Powers
Article 12: The following also correspond to the Comptroller's office:
1. To inspect and evaluate the general accounts of the country.
2. To ensure an effective and appropriate fulfilment of obligation in favour of national treasury as well as that of municipality and other entities referred to by this law.
3. To supervise and procure, through adequate legal means, the recovering and effectiveness of all the crediting entities as well as recovery of all funds and assets belonging to the State, municipality, university and other entities subject to supervision and audit, by virtue of inspection and settlement of accounts, nonappealable judgement or by any other circumstance.
4. To verify, whenever found convenient, the amount of currency and other assets under charge of persons or institutions subject to audit control.
5. To verify the exactness of stocks and movement of equipments and materials belonging to State organizations, municipality, university and other entities subject to audit control.
6. To revise and verify, whenever deemed necessary, the stocks of postal, fiscal goods and articles in stock, or other assets which may be under the charge of authorized employees or agents by law or regulations in order to receive, guard, store or spend such goods or values.
7. To exercise control in the issuance of postal, fiscal goods, bonds, dividends and other documents of public debt, issued by the State, or municipality, as well as on the emission of notes which the issuing bank may carry out, the tickets of National lottery and any other documents or values to be determined by law.
8. To supervise incineration or destruction of official documents, bonds, coupons and any other credit, documents of State or of municipality and other institutions subject to audit, as well as incineration of notes of issuing bank.
9. To represent, in the respective bids through a delegate, who shall be able to make pertinent comments and recommendations, to be recorded in the minutes. While dealing with private bids, the concerned ministry shall notify at least twelve hours in advance, the date and time for the same. When dealing with public bids, the notification will be issued by the Tenders Office.
10. To give opinion, if sought, on any disbursement or expenses which it may consider irregular or unnecessary and suggest measures to be adopted for the purpose in the interest of the State.
11. To issue judgement with respect to the justification or not of exoneration of bidding requisites and relating to the files of retirement, pensions and provident funds, whenever necessary.
12. To examine and verify accounts of all entities and persons referred to in 2nd article of this law. The verification and audit of municipal accounts could be delegated.
13. To carry out inspections, revisions and auditing in offices subjected to its jurisdiction.
14. To approve, disapprove or modify settlements for payment of taxes on wealth, inheritance and donations; and others to be examined by the Comptroller's office as per law.
15. To audit, when the law may empower it, the supplies given by or received by the State, entities and persons subjected to audit as per this law in the sale-purchase or permutation of all types of assets belonging to the same.
16. To inspect, under its competence, rural and urban properties of the country and supervised by the State.
17. To find out if any undue wealth exists in the hands of public functionaries or employees, as per the law of probity and impose sanctions to be determined by the same law.
18. To suspend public functionaries and employees subjected to its jurisdiction, whose violation of law can constitute crime or offence.
19. To intervene in taking charge of and in handing of offices which require handling of public funds.
20. To supply forms meant for receipt of funds of entities referred to under article second of this law as well as to supervise and audit its management.
21. To register professional degrees and diplomas issued by the University of San Carlos, by state as well as military offices.
22. To authorize principal and auxiliary books of Auditor General's office of the country and others as may be determined by law.
23. To take part in the proceedings of accounts, through Comptrollers or auditors who may have carried out evaluation and verification of the same or rather, through the ones designated specifically for the purpose.
24. To exercise audit control over any business of the State which may become public debt.
25. To investigate lack of accountability of functionaries and employees and demand that they fulfil such accountability.
Article 13: The powers of the head of Comptroller's Office are:
a) To manage the institution and represent the same;
b) To create, within each department, sections which are necessary or annul those ones which, in its opinion, are unnecessary as per budgetary provisions.
c) To appoint heads and employees for different branches of the Comptroller's Office on the basis of capability and uprightness, as well as appoint auditors in matters of competence;
d) To permute or remove from offices heads or employees of institution whenever necessary, adhering to the legal provisions in force.
e) To grant licence to personnel of Comptroller's Office as per internal rules and regulations;
f) To send every year, in due time, the draft budget for salaries and expenses of the Institution to the Ministry of Finance and Public Credit;
g) To sign bank notes to be circulated and other documents to be indicated by the respective laws;
h) To elaborate draft rules and regulations necessary for different activities of the Comptroller's Office, and submit them for consideration by the President of the Republic;
i) To vacate the hearings and transfers in the suits which for reasons of being offences against public finance or municipal exchequer, are held by the Courts of Justice.
j) To dictate measures relating to submission and revision of accounts of entities subjected to audit verification;
k) To impose economic sanctions from one to two hundred quetzales on public functionaries or employees and of autonomous or decentralized institutions who may be negligent or may not follow laws, rules and regulations or fiscal provisions.
l) To reduce or condone fines referred to in the previous clause, when the case may so justify;
m) To submit before the Congress of the Republic, President of the Republic and Ministry of Finance and Public Works, reports on the work done by the Comptroller's Office during the fiscal year;
n) The Political Constitution of 1985 establishes that:
"Article 171: Other Powers of the Congress. It also corresponds to the Congress: d) To approve or disapprove annually, in full or in part, and prior report of Comptroller's Office, the details and justification of all incomes and expenses of public finances, which the Executive may present before it about the previous fiscal year"; and
o) To appoint auditors in matters of competence.
Article 14: The Comptroller's Office is bound to provide any report, data or opinion, or to offer expertise, inspection or auditing which the State organization may order. It's failure to do so shall be dealt with as per the provisions of clause (k) of the previous article.
CHAPTER IV
Submission of Accounts
Article 15: Any person who is in-charge of handling state funds or securities or belonging to those institutions subjected to audit, is bound to submit accounts to the Comptroller's Office in a manner place and time determined by law or by the respective rules and regulations.
Article 16: If the person bound to submit accounts were not to do so within the stipulated legal conditions, due to illness, death or suspension of office for any reason, the head of Comptroller's Office would appoint a person who, officially, should submit the same, as per rules and regulations.
CHAPTER V
Inspection of Accounts
Article 17: The inspection of an account shall be carried out in order to determine if any mathematical errors have been committed, and if the laws, rules and regulations and other provisions in force have been correctly applied; if any loss of values or decrease in the interests of State or of respective institutions, has occurred.
Article 18: The Comptroller's Office shall appoint the Comptroller or auditor who must inspect the accounts, and who shall analyse them and shall have the power to set right the remediable errors, with a view that a report shall be submitted only in case the actions of office deserve initiation of proceedings.
Article 19: The public functionaries and employees and those of entities subjected to audit, are bound, under punishment of being dismissed, to submit before the auditors, the books and documents under their charge and any information which is sought from them. The noncompliance of this provision shall be recorded in the minutes for further action.
Article 20: The auditor, appointed to inspect accounts shall submit report to the Comptroller's Office and shall formulate a list of objections wherein charges against those responsible shall be concretely underlined. The said list shall contain the objections in the amounts, the violation of laws and request for initiating respective judicial proceedings.
Article 21: If after inspecting the accounts, some new objections were noticed, the Comptroller's Office shall order the formation of a new list of objections; this shall be done as per the provisions of the previous article, as well as the presentation of additional reports for the purpose of follow-up.
Article 22: Once the inspection and analysis of an account is over, the file, together with the respective opinion, will be sent to the Tribunal of Accounts for initiating judgement.
In case the quantum of objections relating to default does not exceed ten quetzales, the Head of Comptroller's Office, without initiating proceedings, shall impose sanctions on the person in-charge which shall be equivalent to the value of sums to be recovered and the submission of payment record shall constitute sufficient proof that the accounts be cleared without further action. In case of unwillingness to pay, necessary steps shall be taken to recover the said amount through coactive economic measures.
When, while replying to the discrepancies or any other point of objection during audit, the persons in charge recognize the legitimacy of charges against them and agree to pay the sums and submit proof of the corresponding payment, the Comptroller's Office shall approve the accounts without further action. The penal responsibility resulting from default shall be deducted before the Courts of Common Order.
CHAPTER VII
Settlements
Article 23: Settlement of an account refers to the solvency of all persons subjected to inspection and audit of accounts. It will consist of final resolution, either by the Comptroller's Office or the Tribunal of Accounts.
The settlement of an account, in favour of someone, however, does not absolve the person of responsibility if, later on, it is discovered that there was deceit, fraud, or gross negligence or error, manipulation or voluntary or involuntary omission in the accounts. In such case amends shall have to be made and the person responsible shall have to pay damages.
Article 24: The settlement of accounts shall be issued in favour of functionaries and employees subjected to inspection once the accounts under their charge are audited and approved. When a functionary or an employee ceases to hold an office and requests issuance of settlement of accounts, the Comptroller's Office should issue the same within a period of not more than three months from the date of his request; but in case a person wishes to hold an office through popular election, such period shall not exceed fifteen days. Failure to do so shall be punishable by a fine of not less than one hundred Quetzales and not more than three hundred Quetzales in each case, and shall have to be paid by the Head of the Comptroller's Office or by the functionary or employee either belonging to the Comptroller's Office or Auditor's office who may not fulfil this requirement.
The persons who are in service in an ad honorem manner of entities or groupings which collect public funds for social benefits or public interest and those who may not have handled funds personally, are not bound to submit clearance for this reason for obtaining offices of popular election.
The concerned persons should formulate their requests for issuance of clearances, directly to the Comptroller's Office, expressing the offices they have held and dates of taking over and relinquishing the same.
Article 25: The settlements of accounts shall cover regular periods of time or complete term of holding of an office.
Article 26: The Comptrollers are obliged to demonstrate before the functionaries or employees that they have to audit by order of the Comptroller General's Office whereby they are authorized to proceed with the inspection or auditing required.
Article 27: The Comptroller General of Accounts, whenever he or she deems fit, shall be able to delegate functions of auditing or other functions conferred by law only in the departmental heads, in their capacity as treasury officer of finance.
Article 28: The Comptrollers will discharge their functions with total independence. They shall not be objects of reprisals or obstacles related to the legitimate exercise of their power.
Article 29: The Comptrollers or the persons in whom the special power of financial inspection may be vested in such matters where the commission of transgression is suspected shall have the character of agents of authority and shall be personally responsible for any legal infraction committed.
Article 30: The Comptrollers are prohibited from discharging private work related to their profession in entities subject to financial control and are not allowed to devote themselves directly or indirectly to speculative activities with the State,. its organization) or autonomous, semi-autonomous or decentralized entitles.
Article 31: The Comptrollers shall underwrite their responsibility through guarantees and are obliged to submit declaration of their assets in accordance with the law of probity.
Article 32: No title, loan contract or receipt of consolidated public debt, nor any other commitment of similar nature, guaranteed by the government shall be valid without the signature of the head of the office of the Auditor and Comptroller General and its official seal.
Chapter I
Tribunal of Accounts
(Office of the Comptroller and Auditor General)
ORGANIZATION
Article 33: The Tribunal of Accounts shall exercise with absolute independence all judicial functions in matters of accounting.
Article 34: The Tribunal of Accounts consists of three regular judges and three co-judges, elected by the Congress of the Republic, whose qualities are determined by the same law. The first of the elected persons shall be the President of the tribunal.
Article 35: The Tribunal of Accounts is composed of the following:
(a) Secretariat;
(b) Department of Statistics & Records; and
(c) Others that may be necessary for the best fulfilment of its functions.
Article 36: To become member of the Tribunal of Accounts, the following conditions are necessary:
(a) Be a citizen of Guatemala, adult and in the process of exercising one's right as a citizen;
(b) Have the degree of a lawyer, chartered accountant or accounting specialist and having exercised these professions for more than five years, or be an expert in fiscal, financial or judicial matters; with fifteen years of duly certified experience;
(c) Having been elected as stipulated by the Constitution; and
(d) Never having been charged with crime against property, bribery, prevarication, falsehood, fraud, misuse of public funds, perjury or illegal demands, and against whom there is no accounting case pending for judgement.
Article 37: The members of Tribunal of Accounts are prohibited from:
(a) discharging private work related to their profession except in matters relating to the self or relatives within the limits permitted by law;
(b) forming part of governing bodies of any political entity; and
(c) dedicating themselves directly or indirectly to speculative activities with the state, its organization and autonomous, semi-autonomous and decentralized entities.
Article 38: The Secretariat shall be the organ of communication between the Tribunal of Accounts and its different offices. Similarly, it shall be the organ of communication with the public.
In order to become the Secretary of the Tribunal of Accounts such conditions will have to be fulfilled as are required by Article 36, Section A and D of this law.
Article 39: The first class magistrates or those related to economic-coactive matters, and the administrative personnel of the offices referred to Article-35, will be appointed by the Tribunal of Accounts; in any case on the basis of proof of the capacity and honesty of the incumbent.
The departments shall be under the charge of a head who will be deemed as immediate superior in the hierarchical order.
Article 40: Each department could be sub-divided in section, according to the needs and the specialization of work required by each office.
CHAPTER II
Jurisdiction
Article 41: Jurisdiction in matters of accounting is exercised:
(a) by the respective tribunal organized in conformity with stipulation laid down in article-34 of this law:
(b) By the first class magistrates; and
(c) (Article one of decree No.1783 of the Congress). "By magistrate of the sessions court in the departments of the Republic".
Article 42: The jurisdiction in matters of accounting is exclusive and non-extendable. The judges have the obligation to decide themselves the matters falling under their competence. The Tribunal of Accounts shall exercise jurisdiction on the Comptroller General's Office, for objectives laid down under Article 209 of the Constitution.
Article 43: The Accounts judges who are of first class category, shall be informed in the first instance about the judgement in all cases.
Article 44: They shall exercise their functions with total independence and for the discharge of their duty the following shall be the necessary conditions:
(a) To have a degree of accounting specialist or Chartered Accountant or be an expert in fiscal, financial and legal accounting matters with practical experience of not less than ten years, duly certified;
(b) fulfil the conditions required by Section (A) and (B) of Article 36 of this law.
Article 45: (Article 2 of decree No.1783 of the Congress), "The jurisdiction in economic - coactive matters is exercised by exclusive judges on the subject belonging to the Tribunal of Accounts in the province of Guatemala and by magistrates of sessions court in other provinces of the Republic".
Its only objective is to come to know the procedures for payment of debts to the fiscal department, municipalities, autonomous entities and decentralized institutions.
The debtors referred to by this Article are those who proceed from a conviction in accounting matters, fines and delay in the fulfilment of tax obligation.
The economic-coactive department of the Tribunal of Accounts in the province of Guatemala shall consist of specific judges whose number shall be fixed by the President of the Tribunal of Accounts.
Article 46: In spite of the stipulations laid down in the previous Article, accounting authorities shall be able to entrust certain tasks to common judges in conformity with the provisions of the Constitutive law of the judicial organization.
Article 47: In the judgements related to accounts there shall be two kinds of processes: the first shall be exercised by the first class magistrates. The second shall be exercised by the appointed tribunal in conformity with the provisions of Article 208 of the Constitution.
Article 48: (Article 3 of the Decree No.1783 of the Congress). "The petition in economic - coactive matter shall be placed before the First Class Magistrates in the Capital city and the sessions judges in other provinces of the Republic".
Article 49: Each First Class Magistrate shall have the same qualities, pre-eminence and obligations, as the others in this category.
Article 50: The Conflicts related to jurisdiction between the Tribunal and the Accounts judges on the one hand and the ordinary tribunals on the other shall be resolved in conformity with the law of Tribunal of Conflict in matters of Jurisdiction.
CHAPTER - III
Competence
Article 51: The Tribunal of Accounts in matters falling under its competence can apply measures of action authorizing the judges of common law of the constitutive law of the judicial organization.
Article 52: (Art.IV of Decree No.1783 of the Congress). The Provincial Sessions Magistrates shall serve as judges in economic/coactive subjects.
Article 53: The Tribunal of Accounts shall know in the second place about the judgements in accounting matters and economic-coactive procedures. It shall send to the office of the Comptroller General certified copy of the judgement that it may pass for the purpose of discharge of cases.
Article 54: Offices and persons subject to auditing as referred to in Article-II of this law come under the jurisdiction of Tribunal of Accounts.
Article 55: In order to initiate a suit in accounting matters it is necessary to have an audit file with unattended objection, processed and formulated by the Comptroller's Office.
Article 56: The Comptroller's Office is obliged to send to the Tribunal of Accounts the files that give rise to a proceeding, developing as a result of reviews, glosses, audit or inspection that may be carried out in conformity with law, which shall serve as basis for the respective judgement.
The Comptroller's Office on sending the mentioned files shall pass the corresponding order with observation of the case.
Article 57: Each file of unmitigated objections shall result into an accounting judgement separately; however, before the First Instance (trial court) magistrate, or of the Second Instance (Appellate Court) if it has not been realised in the first, one shall be able to ask for accumulation in conformity with the rules fixed by laws of civil processes.
Article 58: The head of the Comptroller's Office, or the Comptroller designated for the purpose, shall form part in the respective accounting judgements, acting in representation of the Comptroller's Office.
Article 59: It is a function falling within the powers of Tribunal of Accounts and the First Class magistrates to ask the Comptroller's Office to carry out new reviews.
Article 60: The accounting judges and the economic-coactive proceedings will be processed in simple paper but in the final settlement the reposition of the paper employed shall be included. In case of absolute sentence in any accounting judgement the reposition of the paper is not necessary.
In the certificates issued to the interested parties for mitigating objections (damages), also a simple paper will be employed, mentioning thereby that the certificates are issued with that objective.
The public offices from where an interested party may ask for record or certificate in order to mitigate objections have the obligation to issue them within three days with citation of the government ministry. The same obligation also holds for the said offices when an accounting judge asks for these certified records.
Article 61: The conflicts of competence between different authorities in the field of accounts shall be resolved by the Tribunal of Accounts.
CHAPTER-IV
Sanctions
Article 62: The employee or functionary who is entrusted with some assignment and is not able to carry out the same shall be subject to a fine of 5 to 10 quetzals. When the faulting persons are judges of the common order, a certified copy shall be sent to the Supreme Court of Justice for its decision.
Article 63: If the commissioned person comes under the jurisdiction of Comptroller's Office, the latter shall impose the sanctions.
If the employee belongs to the Executive Organisation, the infraction shall be communicated to the Ministry of Finance & Public Credit for it to decide the corresponding sanction.
CHAPTER VI
Time Periods/Terms
Article 67: The terms/time periods to lay down the resolution in accounting judgements shall be governed by the provisions of the Constitutive law of judicial organisation.
Article 68: The cases referred to by Article 56 of this law must be sent to the Tribunal of Accounts within a period not exceeding twenty days counted from the date on which the approval or disapproval of the accounts was notified.
Article 69: All five periods enter into operation for the parties from the moment of their last notification. For the computation of the time period the non-working days will not be taken into consideration.
The length of time period related to the jurisdiction of accounts is an imperative and the judges shall fix it according to cases and circumstances.
CHAPTER-VII
Procedures
Article 70: Judgements related to accounts have the aim to establish in a final manner if national assets or the ones belonging to institutions, entities, or firms subject to auditing have suffered losses in the management of their finance, the corresponding restitution or payment according to the accountability established and the imposition of sanctions as per law.
Article 72: Once the five period referred to in the previous Article is over and the respondents have not expressed anything in their defense, the judge will pronounce sentence unless he deems it fit to open a judgement based on proof.
Article 73: If the interested parties could open judgement based on proof, the judge will decree it for a period of fifteen days. The full time period shall be of 60 days when the means of proof may have to be obtained from outside the Republic.
Article 74: Once the probatory term period is over, the judge shall pronounce a sentence within the next eight days. The sentence must either condemn or absolve the accused.
Article 75: If an appeal is interposed the case shall be sent to the Tribunal of second instance which shall hear the case for 48 hours so that the respondents may express the motives of their disagreements and may give necessary proof. In the latter case, a time period of six days shall be fixed to receive them.
If there are no proofs to submit or when the same have been presented the Tribunal will deliver sentence within a period of eight days during which the interested parties will present their allegations.
Article 76: In this court of the second instance no more proofs shall be admitted than the ones received at the Court of the first instance provided they have been presented on time.
CHAPTER-VIII
Sentences
Article 77: The sentences pronounced in the First Instance (Trial Court) must declare if they approve of the objections contained in the case, formulated by the Comptroller's Office or on the contrary, they are considered unsound or unfounded.
Article 78: All sentences must contain, beyond the explicative part of the case under judgement, the consideration of law and the technical character as well as the legal prescriptions on which the judgement may be based. The part to be resolved shall contain the declarations derived from the main subject matter of the judgement.
Article 79: The sentences of the Court of the Second Instance(Appellate Court) shall aim at conforming, modifying, revoking or annulling the judgement of the Court of First Instance.
Article 80: The sentences related to the economic-coactive aspect shall declare whether to carry out seizure, auction or payment with the goods seized or not and shall indicate, if necessary, the day and time for the operation and the deposit of money if the latter were the Article seized or whether a bond to the effect would serve.
Article 81: All absolving sentences must order that the interested party should get the corresponding settlement (clearance) for the period and post of the judged case and this document shall be given within three days of the delivery of the sentence.
CHAPTER IX
Execution of Sentences
Article 82: All condemnatory sentences of the Tribunal of Accounts shall be executed through the economic/coactive procedures.
To lend substance to this procedure, the Courts of First and Second Instance, which had knowledge of accounting judgement, shall be competent.
Article 83: The execution of the economic-coactive component shall be processed only by virtue of executive title. Executive titles are as follows:
1. Certification which may contain the final sentence pronounced in accounting judgement.
2. Certification which may contain final sentence resulting from application of law of probity.
3. Certification or actions which may contain the final law established and the liquid debt payable on demand.
4. Certification which may contain the final settlement exercised by competent authority in case of failure to make total or partial payment of taxes, interest rates, fees, contributions or quotas.
5. Certification in which a resolution may be transcribed which imposes administrative or municipal fine and the cause of the sanction.
6. Certified copy of public document which may contain the obligation to be fulfilled.
7. Certification of acknowledgement of the obligation committed before a competent authority or functionary.
8. Certification of final sentence or resolution pronounced by any Court or competent authority in which an obligation is established which should be made effective through the economic/coactive procedure.
Article 84: On the basis of the executive title, a resolution would be drafted that would mandate the payment from the obliged party and, in the case of latter not meeting immediately the requirement, impound in kind of adequate items of goods that may cover the debt. In the said resolution the party subject to the requirement shall be warned that within three days he should express his opposition under notice of continuing the proceedings even in default.
Article 85: If the sentenced party opposes to interpose exceptions within the same terms, the public ministry and the executant shall be heard for a period of five days.
Article 86: If the judge deems it necessary or any of the parties were to solicit it, he will order commencement of taking testimony of exceptions for a period of six days. Once this period expires, it will be resolved without the need of fixing the day of hearing.
Article 87: The exception of incompetence shall be of prior and special pronouncement and shall be dealt with as per the Constitutive law of Judicial organism.
Likewise, the exception of lack of legal capacity of the accused, personality, legal capacity and lis pandans will be the subject of prior and special pronouncement. The rest of the exception shall be resolved with the principal matter.
Article 88: In the economic-coactive proceeding, only right to appeal against the sentence will be allowed and against the rulings which resolve exceptions and those which approve the final settlement.
Article 89: The Second Instance (Appellate) court, on receiving the proceedings (records) shall indicate the day of hearing, which shall take place within a period of not more than fifteen days. After the day of hearing, judgement shall be pronounced within the following eight days.
Article 90: In all matters referring to embargo (attachment) and auction, action will be taken as per the provisions of the Code of Civil and Mercantile Procedure.
Article 91: Third party intervention can only take place without claim or preference in payment which shall be moved and be decided in ordinary courts.
Article 92: (Third party interventions exclusive of claim shall have to be interposed before authorizing deed and preference of payment, before the latter has taken place.
Article 93: In order that the economic-coercive proceedings be suspended as a result of third party intervention, it is necessary that there exist a authentic proof that interposition has taken place and that ordinary courts have processed it.
Article 94: The ordinary judge who may know about a third party intervention has the obligation by way of strict personal responsibility to communicate to the official following the economic-coercive proceeding that a final resolution was passed which puts to end the judgement of third party intervention, for which he will certify the needful.
Article 95: The economic-coactive jurisdiction for recovering debts in favour of municipalities must be rogated before the functionaries who enjoy the said jurisdiction and competence in conformity with this law.
Article 96: The processing of payment in the economic-coactive conduit of debts having a municipal character does not only correspond to the trustee but also to the person who defends the municipal interests or who has been authorized by the respective municipality to act on their behalf.
CHAPTER X
Recourses
Article 97: In accounting judgements the following recourses shall be valid: revocation, inspection, clarification, extension, appeal; the appeal of complaint and factual deed which shall be filed against first class magistrates. Also is valid the recourse of abrogation against judgements of the Court of Second Instance when the subject of the gloss or judgement is not a public functionary or employee.
Article 98: The verdicts passed by the President of the Tribunal or head of any department or section, in the course of exercise of administrative functioning, could be revoked from taking effect, or at the instance of the party within a period of not more than 48 hours.
Article 99: The First Instance Court remains suspended from the moment the remedy of appeal is interposed.
Article 100: The recourse of clarification and extension could be interposed within a period of 24 hours, counted from the time of last notification to the party. These recourses only hold in the case of judgements of the first and second instance.
Article 101: The remedies of appeal could be interposed within a period of three days counted from the date of last notification to the parties. It is directed against sentences or judgements which put an end to the judgement. It does not hold when the amount of damages does not exceed 50 quetzals.
Article 102: The recourse of inspection is applicable against sentences to be executed, pronounced in accounting judgements even when in such cases the remedy of abrogation may have been interposed. The remedy of inspection shall not apply against those sentences in which the amount does not exceed 50 Quetzals.
The said recourse could be interposed at any time while the prescription may not have been consummated and the Court which passed the sentence, must have knowledge of the same. The recourse of inspection applies only in the following cases:
(a) When there may have been an error in calculation;
(b) When the interested party may obtain or obtains new document which, in an evident and legitimate manner lessens the merit of the objections provided that it is expressed clearly and satisfactorily in the judgement of the authority having knowledge about the inspection, the reason for which documents were not presented at the appropriate time.
(c) When during a period later than the sentences to be revised it is discovered that the latter was based on false document.
(d) When two or more persons may have been condemned by virtue of contradictory sentences for the same objection or suit, that it could not have been legitimately indemnified except in one account;
(e) When on the examination of other account it is discovered that it may have been the object of a final decision, omission of charge, double credit or wrong application of public funds; and
(f) When after the sentence having been based on the trial and error method, the respondant later presents the complete account which he was obliged to submit or legitimately admissible receipts or parts thereof which may have been formed on the basis of conjectures.
