Contraloría General de la República
CGR
Summary
The Contraloría General de la República of Panama is one of Latin America's most constitutionally powerful supreme audit institutions, established under Articles 273-281 of the Constitución Política (1972, as amended through 2004) and governed by Ley No. 32 de 1984. The Comptroller General is appointed by the National Assembly (Asamblea Nacional) on a joint nomination by the Supreme Court of Justice and the Cabinet Council, for a ten-year non-renewable term — a mixed appointment providing strong independence protections. The CGR exercises a pre-audit "visa" function on government contracts and major expenditures, making it unique in the region. Additionally, it has comprehensive post-audit authority over all public funds. The CGR has broad investigative powers including subpoenas and compelled testimony. Annual reports are published on its website and submitted to the National Assembly. Panama's CGR is a member of INTOSAI and OLACEFS.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley No. 32 de 1984 (Ley Orgánica de la Contraloría General); Constitución Arts. 273-281
- Citation
- Ley No. 32/1984 (G.O. No. 20095, 31-07-1984, as amended); Const. Arts. 273-281
- Full text
- Agency website →
Jurisdiction scope
All government ministries, autonomous and semi-autonomous entities, municipalities, and any entity receiving or managing public funds; prior visa on contracts and expenditures; financial, compliance, and performance audit; examination of public accounts.