38. If there is merit, the respective agency begins an investigative phase by way of an order to initiate issued by the competent fiscal oversight authority, wherein it describes, among other elements, the actions, events, or omissions presumably against the law, the amount of damage to the public good, and the evidence gathered during the respective fiscal oversight action. 43 Once the fiscal oversight body has taken all the actions it deems necessary, it shall record them in the so-called Report on Results, “where it decides to [archive the actions because it deems that the arguments were sufficiently debated and clarified […] or, to the contrary, it decides whether the denominated proceeding to determine responsibilities ensues.” 44 39. After the Report on Results, the government official that is in charge of the administrative proceeding is also the Director of Determination of Responsibility.45 The administrative proceeding for the determination of responsibility46 consists of three phases: i) one of initiation or commencement, by way of legal notice provided to the defendant of an order47; ii) one of contradictions and objections, which extends until the public and oral hearing48, and iii) the decision with which the domestic oversight body or its delegation will proceed regarding whether to formulate a reparation for the defendant, declare said persons administrative responsibility, impose a fine, absolve said person, or declare a dismissal, pursuant to what corresponds.49 Once one of the sanctions is agreed upon, “the remedial or appeals route is opened, where once exhausted, the administrative action in question is considered final.50 Upon the establishment of the occurrence of the action, the Comptroller General of the Republic is empowered, in attention to that established in Article 105 of the LOCGRSNCF, to establish the additional sanctions, which may include either suspension, dismissal, or disqualification (supra paras. 33 and 34). 43 Cf. Article 77 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Oversight, supra note 29, folio 77. 44 Statement of expert witness Alejandro José Soto Villasmil, supra note 39. 45 In this respect, the Office of Determination of Responsibility carried out a phase of determination in two proceedings against Mr. López Mendoza. Cf. Order of initiation of the Office of Determination of Responsibility of July 16, 2004 (case file of annexes to the answer to the application, tome XI, annex A, folios 5529 to 5584) and Order of initiation of the Office of Determination of Responsibility of July 12, 2004 (case file of annexes to the answer to the application, tome XXIV, annex D, folios 8648 to 8682). 46 Cf. Articles 95 to 111 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Oversight, supra note 29, folios 79 and 80. 47 The order to open the investigation should be notified to the accused in order to place the accused before the law, within fifteen (15) days as of notification, so as to proceed with pointing out the evidence that will be shown at the public hearing to be set by express order for the next working day following the expiration of the abovementioned period, and through which it will be indicated that on the next fifteenth (15) business day, there will be an oral and public hearing, to be held before the director of the internal oversight or his delegate. Cf. Articles 99 and 101 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Oversight, supra note 29, folio 79. 48 Cf. Article 101 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Oversight, supra note 29, folio 79. 49 Said decision should be consignated in writing in the case file within five (5) days following the oral pronouncement. Cf. Article 103 of the Organic Law of the General Comptroller of the Republic and the National System of Fiscal Oversight, supra note 29, folio 79. 50 Declaration of the expert witness Alejandro José Soto Villasmil, supra note 39. 19