Audit

Contraloría General de la República

CGR

79/100

Summary

The Contraloría General de la República (CGR) is Chile's constitutionally established Supreme Audit Institution, governed by Articles 98-100 of the Constitución Política and the Ley Orgánica (DFL 2.421/1964). The Contralor General is appointed by the President of the Republic with the agreement of three-fifths of the senators in exercise, for an eight-year non-renewable term, with mandatory retirement at age 75. This appointment structure and fixed term provide a high level of independence from the executive branch. The CGR exercises preventive legal control of government acts through the toma de razón (constitutional review of administrative decrees), performs external audit of all public accounts, and issues binding interpretations of administrative law. It also controls the legality of government expenditure and investigates administrative irregularities. As of November 2024, Dorothy Pérez Gutiérrez serves as Contralora General. Annual reports and audit findings are made public.

Independence Scorecard

Independence Score: 79/100 (good)
79/100
Moderate
Methodology v0.1
AppointmentMixed (multi-branch)
Term length8 years
Removal standardCannot be removed before term expires
Budget independenceSelf-funded / fee-based
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Constitución Política Arts. 98-100; Ley Orgánica de la Contraloría General de la República (DFL N° 2.421/1964 y texto refundido)
Citation
Constitución Arts. 98-100; DFL N° 2.421/1964
Full text
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Jurisdiction scope

All bodies and services of the national public administration, municipalities, regional governments, and any entity receiving public funds. Performs financial control (toma de razón), audit of public accounts, and legal review of administrative acts.

Secondary Sources