Law No. 10,336 in the first paragraph of Article 118 provides as a member of the Court of Accounts of second instance to the Comptroller General of the Republic, who also chairs the Court. The Comptroller’s presence in the Court undermines the independence and impartiality of the court. Place the person in addition to the Comptroller in an untenable position, forcing it to unfold.
Precht Pizarro, J. E. (2012). One unresolved issue: the court of accounts of second instance, its independence and its chairman surrogacy. Revista De Derecho Público, (77), Pág. 237–244. https://doi.org/10.5354/rdpu.v0i77.30926
