Contraloría General de la República de Cuba

Summary

The Contraloría General de la República de Cuba was formally established by Ley No. 107 in 2009 and replaced by the more comprehensive Ley No. 158 in December 2022, effective February 2023. Under Ley No. 158 and the 2019 Constitución (Arts. 108-110), the Contralor General and Vice-Contralores Generales are elected or revoked by the National Assembly of People's Power or the Council of State, and subordinated to the President of the Republic under the updated law. Cuba is a one-party state: the Communist Party of Cuba (PCC) exercises supreme direction over all state and government bodies, and the Contraloría operates within and under this framework. There is no independent ombudsman institution. The Contraloría formally controls the administration of public funds and the legality of administrative management, but its audit findings and reports serve the party-state's governance priorities rather than providing independent accountability to civil society. Annual reports are produced and some are published, though their scope and methodology reflect institutional constraints.