Audit

Contraloría General de la República

CGR

64/100

Summary

The Contraloría General de la República (CGR) is Peru's Supreme Audit Institution, established under Ley N° 27785 (2002) as the governing body of the National Control System. The Contralor General is appointed by the Permanent Commission of Congress at the proposal of the Executive Branch for a seven-year term, and enjoys the same rights and prerogatives as a Minister of State. The appointment requires the candidate to be Peruvian by birth, at least 40 years old, and hold a university degree. The CGR audits the entire public sector, including regional and municipal governments, state enterprises, and entities managing public funds. It has full access to all documents, records, and information necessary for its work. Results of audits may lead to administrative, civil, or criminal referrals. Annual reports and audit findings are submitted to Congress and published. As of July 2024, César Enrique Aguilar Surichaqui serves as Contralor General.

Independence Scorecard

Independence Score: 64/100 (good)
64/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term length7 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Ley Orgánica del Sistema Nacional de Control y de la Contraloría General de la República
Citation
Ley N° 27785 (publicada 23-07-2002, y modificatorias); Constitución Arts. 82, 178, 199
Full text
Agency website →

Jurisdiction scope

All entities of the public sector, including ministries, regional and local governments, public enterprises, universities, and any entity that administers state funds or assets. Performs financial, management, and compliance audits.

Secondary Sources