Audit

Contraloría General de la República

CGR

63/100

Summary

The Contraloría General de la República is Colombia's Supreme Audit Institution, established under Articles 267-274 of the 1991 Constitución Política. The Contralor General is elected by the full Congress in plenary session by absolute majority for a four-year term coinciding with the presidential term, and may not be re-elected. Constitutional Act 04 of 2019 modernized the institution's control model to emphasize concurrent and preventive audit, complementing traditional posterior fiscal control. The CGR audits all entities managing national funds, issues fiscal liability determinations, and has broad information access rights. It is a technical body with administrative and budgetary autonomy. Annual fiscal results and audit reports are submitted to Congress and published. The Contralor cannot be removed before the end of the term except by the Supreme Court for defined causes.

Independence Scorecard

Independence Score: 63/100 (good)
63/100
Limited
Methodology v0.1
AppointmentSupermajority legislative appointment
Term length4 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Constitución Política Arts. 267-274; Ley 42 de 1993 (organización del sistema de control fiscal)
Citation
CP Arts. 267-274; Ley 42/1993
Full text
Agency website →

Jurisdiction scope

Fiscal management and control of the national public sector including all government entities and private individuals or entities that handle national funds. Performs financial, management, and results audits.

Secondary Sources