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ABOUT THE COMPTROLLER HOW IS IT LOCATED

GENERAL OF THE REPUBLIC IN THE STATE
STRUCTURE?
The Comptroller General of the Republic (CGR) is the highest fiscal control body of
The Comptroller General of
the State. As such, it has the mission of ensuring the proper use of public resources
and assets and contributing to the modernization of the State, through continuous The Republic is one of the
improvement actions in the different public entities. autonomous and
independent organs of the
State, next to the Public Ministr
public, the National Electoral
MISSION Council and the National
Television Commission. watch
Exercise fiscal control and oversight of public resources in a timely, state structure
independent and effective manner, guaranteeing the active participation of
citizens and regional articulation, based on knowledge and technology, which
contributes to sustainable development and the fulfillment of the purposes
essential to the state.

VISION
In 2022, the Office of the Comptroller General of the Republic will be
recognized nationally and internationally as a leading, modern and effective
fiscal control and surveillance body, with a preventive approach and
participatory and timely fiscal control, which contributes to the good
management of public resources, and that generates an improvement in the
management of the State and quality of life of Colombians.
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HISTORY
The Political Constitution of 1991, in its
article 267, establishes that: "Fiscal
control is a public function that will be
exercised by the Comptroller General of the
Republic, which oversees the fiscal
management of the administration and of
the individuals or entities that manage funds
or property of the Nation”.
In the Political Charter, fiscal control of
public management went from being prior
and perceptive, to subsequent and selective.
However, the new control approach
allows for the application of a
warning or
prevention, so that the public administrator
knows in real time the inconsistencies
detected by the
Comptroller and, through the application
WHO US
CONTROL?
of a correction control, proceed to correct
them, with which we will achieve more
efficient and effective entities, fulfilling the The General Audit Office
ultimate goal of control, which is the of the Republic is the entity
continuous improvement of public entities. in charge of exercising
fiscal control over the
management of the CGR and
Currently, the entity has a staff of 4,057
the territorial comptrollers.
positions, of which 3,934 are administrative
career positions and 123 are freely appointed
It should be noted that as
and removed.
of the 1991 Constitution, the
General Audit Office of
The positions throughout the country the Republic began a
have their administrative career system process of budgetary
fully developed and implemented. independence from the
CGR, with article 274, which
became effective with the
ruling of the Court Cons
Constitutional 1339 of 2000.

What does the CGR do?

In compliance with article 119 of the National Constitution, the Comptroller General of
the Republic exercises, on behalf of the community, the surveillance of fiscal
management and of individuals or entities that manage funds or assets of the Nation.

Evaluates the results obtained by the different organizations and entities of the State, by
determining whether they acquire, manage and/or use public resources within the legal
framework, subject to the principles of economy, efficiency, effectiveness, equity and
environmental sustainability.

It examines the reasonableness of the financial statements of the subjects of fiscal

control and determines to what extent they achieve their objectives and comply with their
plans, programs and projects.

It is responsible for establishing the fiscal responsibility of public servants and individuals who cause, by action or omission and
intentionally or negligently, damage to the State's assets.

It imposes the corresponding pecuniary sanctions and the other actions derived from the exercise of fiscal vigilance.

It also seeks compensation for public assets.

In the exercise of the so-called coercive jurisdiction, it tries to recover public resources and assets that have been subject to
deterioration as a result of its mismanagement or that have been improperly appropriated by officials or by individuals.

Additionally, the Comptroller General of the Republic generates a culture of control of the State's assets and public management.

The supervisory body promotes transparency in the use of public resources, through a strategic process focused on those
entities and/or areas of high risk previously identified.

The CGR actively links citizens in the control of public management and technically supports the Congress of the Republic for the exercise
of political control and the development of the legislative function.