receiving the donations of said company, as well as the fact that his mother was the one who authorized one of the donations. 57 3.1. Phase of actions of fiscal oversight 44. In May 2000, PDVSA’s Corporate Internal Audit Department drafted a report to verify the legality, reasonability, and compliance of the terms agreed to in the Memorandum of Understanding between [IAF and PDVSA], with particular emphasis on the selection of grantee institutions and the results of projects that used the donations during 1998 and 1999.58 45. As part of its powers, the Oversight Department of the Industry, Production, and Commerce Sector of the Comptroller General of the Republic (hereinafter the "Department of Industry Oversight") examined the audit report mentioned in the context of the review of the financial contributions from PDVSA under the guise of grants and donations.59 The study verified the legality, reasonableness and compliance with the agreed upon terms in the Memorandum regarding the provisions of the domestic regulations of the petroleum corporation. In particular, the provision of grants and donations to nongovernmental organizations, foundations, and civil associations was examined for the period between 1998 and 1999, in order to improve the administration of the agreement.60 46. On July 11, 2002, government officials of the Comptroller General's Office adjoined to the General Office of Decentralized Administrative Oversight in the Department of Industry Oversight, gathered at the Office of Social Investment adjoined to the Corporate Affairs Office on Public Matters of the PDVSA. These officials indicated the following in the investigation act61: i) that they did not locate the approval of the donation granted to the Civil Association Primero Justicia for the amount of sixty million, sixty thousand Bolivares (Bs 60,060,000.00), ii) that they did not locate any documents "related to the adoption, implementation, and monitoring of resources allocated by way 57 Cf. Order of initiation of the Office of Determination of Responsibility of the Comptroller General of the Republic of July 15, 2004, supra note 54, folios 5549 and 5553. 58 In this report, the Corporative Office on public matters mentioned the possible existence of a conflict of interest. It noted that “pursuant to that evident from the donation documents, the donation was given to an organization that has a juridical personality different from the one that corresponds to its directors.” Cf. Audit Report, Evaluation of the memorandum of understanding between the Inter-American Foundation (IAF) and PDVSA-Years 1998-1999. Report No. 2000-006 of May 2000, Case file No. 22/001/2003 (case file of annexes to the answer to the application, tome XIX, annex A, folio 7492 to 7530). 59 Cf. Review of results in the report elaborated by the Internal Audit Office of the Oversight Department of the Industry, Production, and Commerce Sector, Case file No. 22/001/2003 (Case file of annexes to the answer to the application, tome XIX, annex A, folios 7458 to 7489). 60 Cf. Review of results in the report elaborated by the Internal Audit Office of the Oversight Department of the Industry, Production, and Commerce Sector, supra note 59, folios 7458 to 7489. 61 Cf. Act of the officials of the Comptroller General of the Republic adjoined to the General Office of Decentralized Administrative Oversight, in the Office of Industry Oversight of July 11, 2002 (case file of annexes to the answer to the application, tome XX, annex A, folio 7754). 21