493.1. If the deadline set by the Comptroller General’s Office expires without the audited body or area presenting the requested report or documents, without just cause, the Comptroller General’s Office will proceed to establish the responsibilities that correspond according to law.

493.2. The establishment of responsibilities and the imposition of sanctions will not release the offender from fulfilling the obligations or regularizing the situations that motivated the fines.

493.3. The Comptroller General’s Office, in addition to imposing the respective sanction, will require the offender to, within a speci f ed timeframe that cannot exceed fortyf ve days, comply with the omitted obligation that motivated the sanction; and if he fails to comply, he will be sanctioned.

494.4. During the examination of administrative procedures aimed, where applicable, at the establishment of responsibilities, the public servants will be ensured the exercise of the constitutional guarantees.