Contraloría General de la República
CGR
Summary
The Contraloría General de la República (CGR) of Nicaragua is constitutionally established under Articles 154-159 of the Constitución Política (1987, as amended) and governed by Ley Orgánica No. 681 of 12 July 2009. The Comptroller General and Deputy are elected by the National Assembly (Asamblea Nacional) by an absolute majority for five-year terms; they can only be removed by the Assembly for specified causes. The CGR audits all state entities including all three branches of government, decentralised institutions, municipalities, and state enterprises, issuing annual and thematic audit reports. It is a member of INTOSAI and OLACEFS. Nicaragua's post-2018 political context has constrained the CGR's operational independence in practice, though the statutory design preserves legislative appointment and formal protections.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| 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 la República No. 681; Constitución Arts. 154-159
- Citation
- Ley No. 681 (La Gaceta No. 113 de 12-07-2009); Const. Arts. 154-159
- Full text
- Agency website →
Jurisdiction scope
All state entities including the executive, legislative, and judicial branches, ministries, decentralised bodies, municipalities, and state enterprises; financial, compliance, and management audit of all public funds and assets.