Audit

Contraloría General de la República

CGR

59/100

Summary

The Contraloría General de la República is Paraguay's Supreme Audit Institution, constitutionally established under Articles 281-286 of the 1992 Constitución Nacional with functional and administrative autonomy. The Contralor General and Subcontralor General are each appointed by the Chamber of Deputies by absolute majority from candidate lists proposed by the Senate with the same majority; both must be Paraguayan nationals, at least 30 years old, and graduates in law or economic, administrative, or accounting sciences. Each serves a five-year term that does not coincide with the presidential term, and may be re-confirmed for one additional period through the same procedure. The CGR controls the economic and financial management of the state and its dependencies, audits all public entities and those receiving public funds, and may refer irregularities to the courts. Annual audit reports are submitted to Congress and published.

Independence Scorecard

Independence Score: 59/100 (moderate)
59/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length5 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 de Administración Financiera del Estado; Constitución Nacional Arts. 281-286
Citation
Ley N° 1535/1999; Constitución Arts. 281-286 (1992)
Full text
Agency website →

Jurisdiction scope

Economic and financial control of the state, departments, and municipalities; audits ministries, public entities, autonomous and decentralized bodies, state enterprises, and entities receiving public funds. Performs financial and management audits.

Secondary Sources