Contraloría General de la República
CGR
Summary
The Contraloría General de la República (CGR) of Costa Rica is one of Latin America's most powerful and independent supreme audit institutions, constitutionally established under Articles 183-185 of the Constitución Política de Costa Rica (1949, as amended) and governed by Ley Orgánica No. 7428 of 7 September 1994. The Comptroller General and Deputy are elected by the Legislative Assembly by an absolute majority for eight-year non-renewable terms; they can only be removed by the Assembly for specified causes. The CGR exercises prior authorization over procurement contracts above certain thresholds, audits all public entities, and has broad investigative powers including subpoenas and compelled testimony. Its budget is constitutionally guaranteed as a percentage of the ordinary budget. The CGR's DFOE (División de Fiscalización Operativa y Evaluativa) conducts performance audits. Costa Rica's CGR is considered a model of SAI independence in Latin America.
Independence Scorecard
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | 8 years |
| Removal standard | For cause only |
| Budget independence | Fixed by statutory formula |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley Orgánica de la Contraloría General de la República No. 7428; Constitución Política Arts. 183-185
- Citation
- Ley No. 7428 (D.O. 7-09-1994); Const. Arts. 183-185
- Full text
- Agency website →
Jurisdiction scope
All public administration entities including ministries, decentralised institutions, municipalities, state enterprises, and any entity receiving or managing public funds; financial, compliance, and performance audit; prior authorization of contracts above threshold.