Furthermore, they requested that “the file be submitted to Technical Team of the Judicial Expert Report Office so that they draft the Expert Report”85. 70. On August 3, 2010, the 23rd Court Specializing in Civil Law of Lima declared the plea to nullify presented by ANCEJUB-SUNAT86 unfounded. The Court submitted the court files to the Expert Report Technical Team in the Judicial Expert Report Office of the Superior Court of Justice of Lima so that they issued an Expert Report pursuant to the guidelines set forth in the resolution dated July 24, 2006, 87. 71. On October 18, 2011, the expert technical report issued by the Technical Area in REPEJ was presented before the 22nd Court Specializing in Civil Law of Lima88. The expert technical report concluded the following: 1.- Existence of accrued amounts payable to discharged staff members of ANCEJUB-SUNAT, due to adjustment of their pensions according to a comparable active worker at the time they stopped in the position. 2.- The reimbursements have been determined by contrast against comparable income received by an active public servant versus the total income received by the discharged staff member. 3.- The monthly and annual total amounts per worker, and the overall final total amount are detailed in the Comparison and Reimbursement Charts, and in the Annual Consolidated Reimbursement Chart. 4.- The accrued amounts corresponding to the highest figures found are mainly due to the regularization after the remuneration increases granted by the Federal Administration became effective; and to social security pensions granted to workers whose salary level determination was not found in the payroll. 5.- The total accrued amounts for the period January 1992-December 2004 comes to PEN193,751.69 [Peruvian “nuevos soles”]89. 72. On March 21, 2012, the 22nd Court Specializing in Civil Law of Lima, in view of the request made by ACEJUB-SUNAT, requested SUNAT to grant every facility so that the association appointed expert can survey and review the original forms corresponding to active workers comprised by Legislative Decree N°276 and for discharged staff members in the period between January 1992 and December 200490. 73. On April 12, 2012, SUNAT informed ANCEJUB-SUNAT that the discharged staff members’ original payroll sheets are filed in the Ministry of Economy and Finance (MEF), in charge of administering 85 Writ drafted by ANCEJUB-SUNAT addressed to the 23rd Court Specializing in Civil Law of the Superior Court of Lima dated March 22, 2010 (Attached to the State’s writ dated September 29, 2010) and Rationale and Resolution issued by the 23rd Court Specializing in Civil Law of the Superior Court of Lima on June 22, 2010 (Attached to the State’s writ dated September 29, 2010). 86 Resolution issued by the 23rd Court Specializing in Civil Law of the Superior Court of Lima on August 3, 2010 (Attached to the petitioners’ writ dated October 17, 2010). 87 Resolution issued by the 23rd Court Specializing in Civil Law of the Superior Court of Lima on August 3, 2010 (Attached to the petitioners’ writ dated October 17, 2010). 88 Expert Technical Report dated October 18, 2011 presented before the 22nd Court Specializing in Civil Law of the Superior Court of Lima (Attached to the State’s writ dated January 19, 2012) and Resolution issued by the 22nd Court Specializing in Civil Law of Lima on October 21, 2011 (Attached to the communication issued by the petitioners on May 31, 2016). 89 Expert Technical Report dated October 18, 2011 presented before the 22nd Court Specializing in Civil Law of the Superior Court of Lima (Attached to the State’s writ dated January 19, 2012) and Resolution issued by the 22nd Court Specializing in Civil Law of Lima on October 21, 2011 (Attached to the communication issued by the petitioners on May 31, 2016). 90 Resolution issued by the 22nd Court Specializing in Civil Law of Lima on March 21, 2012 (Attached to the communication issued by the petitioners on May 31, 2016) and Official Notice N°092-2012-SUNAT-4F0000 submitted by SUNAT on April 17, 2012 (Attached to the communication issued by the petitioners on October 18, 2012). 14