The Tribunal of accounts and its attributions

Authors

  • Ángela Cerda Cattan Abogado y Magíster en Derecho, Universidad Central de Chile

Abstract

This article has for object to examine the jurisdictional activity of Tribunal of Accounts as an entity inserts in a Supreme Audit Institution that is the Office of the Comptroller General of the Republic but which stands with characteristics of a jurisdictional entity, analysis extracted from my magister thesis defended on December 29, 2011, with some actualizations which aims to frame the body, its attributions and determinate if really it resolves administrative contentious disputes, analyzing the procedure which is follow on that Tribunal, its features and the evolution that it had experimented regarding the demands of the rules that governing it, for which we have resorted to dogmatic and historical studies of institutions and legal rules and regulations of the judgment of accounts in a national level, to administrative and judicial jurisprudence, mainly the jurisprudence of the Tribunal of Accounts of Second Instance, from its beginning as a multi judge court until today.

Keywords:

Trial accounts, Repair, The General Comptroller of the Republic, The Tribunal of accounts