La estructuracion de la caducidad en el no fenecimiento de la cuenta en los procesos sancionatorios

Abstract

Sanctioning processes are special procedures governed by constitutional guarantees and regulations, carried out by comptroller offices to exercise their legal authority. Their primary aim is to protect and ensure the rights and freedoms of individuals, uphold the primacy of general interests, and ensure that public authorities comply with the Constitution and legal framework in pursuing state objectives. These procedures are bound by the principles of due process, ensuring full rights to representation, defense, and contradiction within administrative actions. A critical aspect is the statute of limitations, which refers to the expiration of the government's authority to impose sanctions on public officials or private individuals managing public resources if a ruling is not issued within a specified timeframe. Specifically, in cases involving the non-clearance of accounts, it is essential to determine whether the statute of limitations begins from the occurrence of the event or from the discovery of the fact that caused the non-clearance. This distinction is crucial to establish the exact starting point for the limitation period.