Corte de Cuentas de la República
CCR
Summary
The Corte de Cuentas de la República is El Salvador's Supreme Audit Institution, constitutionally established under Articles 195-199 of the 1983 Constitución Política and governed by Decreto N° 438/1995. It is composed of a President and two Magistrates (First and Second Magistrate), all elected by the Asamblea Legislativa through nominal and public voting pursuant to Article 131, numeral 19 of the Constitution. Each serves a three-year term; as of August 2025, Walter Salvador Sosa Funes serves as President with a term ending August 27, 2026. The court audits all public sector entities and public officials who handle public funds, examines the regularity of public expenditure, and may certify irregularities for prosecution. Annual reports are submitted to the Asamblea Legislativa and published publicly.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 3 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 de la Corte de Cuentas de la República
- Citation
- Decreto N° 438 (D.O. 26-10-1995); Constitución Arts. 195-199
- Full text
- Agency website →
Jurisdiction scope
All entities of the public sector including ministries, autonomous institutions, municipalities, decentralized entities, and any entity receiving public funds. Performs financial, management, and operational audits; examines accounts of public officials.