Contraloría General de Cuentas
CGC
Summary
The Contraloría General de Cuentas is Guatemala's Supreme Audit Institution, constitutionally established under Articles 232-236 of the 1985 Constitución Política de la República and governed by Decreto 31-2002. The Contralor General is elected by Congress by absolute majority of deputies from a list of six candidates proposed by a nominating commission composed of university rector representatives, deans of accounting and auditing faculties, and representatives of the College of Economists, Public Accountants, and Business Administrators. The term is four years (running from October 13 to October 12) with no possibility of re-election. The Contralor may be removed by Congress only for negligence, crime, or lack of fitness. The CGC audits all public sector entities and has full access to documents and records. It produces annual reports submitted to Congress and published publicly.
Independence Scorecard
| Appointment | Independent commission |
|---|---|
| Term length | 4 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley Orgánica de la Contraloría General de Cuentas
- Citation
- Decreto 31-2002 del Congreso de la República; Constitución Arts. 232-236
- Full text
- Agency website →
Jurisdiction scope
All entities of the public administration, municipalities, autonomous entities, state enterprises, and any entity receiving or administering public funds. Audits financial, management, and compliance aspects of public expenditure.