68. On September 9, 2003, the Office of Municipal Oversight issued a Final Report pursuant to the Inspection and Fiscalization Program under the Annual Plan of the General Office of State and Municipal Oversight. The report referred to the following findings: The Mayor’s Office of the Municipality of Chacao should have transferred to the Metropolitan District of Caracas Bs. 5,571,686,030.00 in 2002 on account of 10% of its own collected revenues [...], however the total amount transferred was Bs. 618,390,427.17 [...]. As such, a budget annulment was determined.117 69. Based on these findings, on December 23, 2003, through an Order to Proceed, the Office of Municipal Oversight decided to create the administrative record of case No. 0702-PI-2003-020 and ordered that legal notice be provided to the people involved in the events being investigated.118 4.2. Investigation Phase 70. On February 18, 2004, Mr. López Mendoza was informed that "the Office of Municipal Oversight [...] agreed to initiate an investigation in order to verify the budget modifications made by the Mayor of the Municipality of Chacao in fiscal 2002 year."119 It was stated that in order to guarantee the right to a defense, a period was granted of 10 working days counted from the date of legal notice of the respective official letters in order for him to put forward all the arguments and evidence in defense of his actions. 120 On March 4, 2004, Mr. López Mendoza provided, by means of his attorney, a brief in relation to the facts under investigation.121 71. On April 26, 2004, the Report on Results was issued,122 wherein the investigated facts, events, and omissions were indicated, those in relation to the “fiscal inspection 117 Moreover, it was noted that: in compliance with that provided in the numeral 5 of the Article 22 of the Special Law of the Regime of the Metropolitan District of Caracas, which provides: ‘The following are revenues of the Metropolitan District of Caracas: (...) Financial support, in each fiscal year, of the municipalities belonging to the Metropolitan District of Caracas, in proportion equivalent to ten percent (10%) of the indivdiual income actually received by each them in the immediately preceding fiscal year ...,’ the budget ordinance of Chacao Municipality of Miranda State, for the fiscal 2002 year, prior to a budget appropriation in the amount of Bs 5,545,000,000.00, to be transferred to the mentioned Metropolitan District. Final report of the the Office of Municipal Oversight of September 9, 2003 (case file of annexes to the answer to the application, tome XXIX, annex D, folios 11252 to 11255). 118 Report of the Office of Municipal Oversight of December 23, 2003 (case file of annexes to the answer to the application, tome XXIX, annex D, folios 11252 to 11255). 119 Official letter 07-02-160 of February 10, 2004, issued by the General Office of State and Municipal Oversight of the Comptroller General of the Republic (case file of annexes to the application, Tome VI, folios 3222 to 3231). 120 Cf. Official letter 07-02-160 of 10, issue dby the Office of Municipal Oversight of February 10, 2004, supra note 119, folios 3222 to 3231. 121 In said report it was deemed that the alleged violation to the right of defense, in as much as the facts for which Mr. López Mendoza was being charged were not stated in a clear and express manner. Cf. Brief presented by Mr. López Mendoza on March 4, 2004 (case file of annexes to the answer to the application, tome XXX, annex D, folios 11883 to 11887). 122 Cf. Report on Results of April 26, 2004, issued by the Office of Municipal Oversight (case file of annexes to the answer tome XXX, annex D, folios 11892) 31