aimed at verifying the budget modifications effectuated in the Municipal Mayor’s Office of Chacao during the fiscal year of 2002.”123 In a particular manner, the following was indicated: i) “the Municipal Mayor of Chacao […] declared a partial annulment in the amount of Bs. 2,743,464,041.57 of the budget allocations to Consignment No. 4.07.02.02.04 ‘Transfers of Capital to Federal Entities’ pertaining to Sector 15 ‘Costs not classified by sector’”124; ii) the partial annulment of the budget allocations assigned to the already identified consignee, financing […] additional allocations […] approved by the Councils of the mentioned Municipality as evident from the minutes of the Chamber’s Session”125; iii) “the mentioned contributions constitute a legal obligation, enshrined in the aforementioned normative provisions, by which they cannot be used for means distinct from those foreseen, such as the cancelation of commitments to pay, nor for the financing of additional allocations and that according to the law, the amount that should have been transferred is effectively collected in the fiscal year immediately preceding the current one,”126 and iv) “it corresponds to the Mayor’s Office of the Municipality of Chacao to transfer to the Mayor’s Office of the Metropolitan District of Caracas, during the 2002 year, the amount of Bs. 5,344,198,335.21 for the 10% of the revenues collected in the prior fiscal year.”127 4.3 Administrative proceeding for the determination of responsibility 72. On July 12, 2004, the Office of the Determination of Responsibility of the General Office of Special Procedures of the Comptroller General of the Republic issued the Order to Initiate the administrative proceeding for the determination of responsibility of Mr. López Mendoza.128 In said order, the Office of the Determination of Responsibility specified that “given that elements do arise that […], [may] be sanctioned by the Highest-ranking Oversight Body in relation to that provided in numerals 21 and 22 of Article 91 of the [LOCGRSNCF], the initiation of the administrative procedure for the determination of responsibility was established, pursuant to that provided in Article 96” 129 of said law.130 123 Cf. Report on Results of April 26, 2004, issued by the Office of Municipal Oversight, supra note 122, folio 11892. 124 Cf. Report on Results of April 26, 2004, issued by the Office of Municipal Oversight, supra note 122, folio 11893. 125 Report on Results of April 26, 2004, issued by the Office of Municipal Oversight, supra note 122, folio 11893. 126 Report on Results of April 26, 2004, issued by the Office of Municipal Oversight, supra note 122, folio 11901. 127 Report on Results 26 de Abril de 2004 issued by the Office of Municipal Oversight, supra note 122, folio 11894. 128 Initiation Order of July 12, 2004, issued by the Office of Determination of Responsibility of the General Office of Special Procedures of the Comptroller General of the Republic (case file of annexes to the answer to the application, tome XXIV, annex D, folios 8648 to 8682). 129 Order of initiation of July 12, 2004, issued by the Office of Determination of Responsibility, supra note 128, folio 8681. 130 On Augus 9, 2004, Mr. López Mendoza was notified “that by order of July 12, 2004, the initiation of the administrative procedure for Determination of the Responsibility, where he was charged for irregular activities […] based on the results of the Investigative Power […], and the documentary evidence that was gathered. Moreover, he was informed that according to that enshrined in Article 99 of the [LOCGRSNCF] he could, within a period of fifteen (15) working days as of the notification of the […] order, indicate the evidence regarding the public actions referred to in Article 101 ejusdem. Upon the lapse of said period, [the] Office would establish, by 32