The accounting officer is empowered to appoint and dismiss the officials and other servants of the various units of the Court of Auditors and to appoint the auditors in matters of competence, all of which are carried out in accordance with the Civil Service Act. He has the following powers in the powers conferred on him by the Political Constitution of the Republic: The Comptroller General of Accounts is the head of the Comptroller General of Accounts and the maximum authority of the institution. The auditor must comply with the powers conferred on him by the Political Constitution of the Republic and the Organic Law of the Office of the Auditor, Legislative Decree 31-2002. support the design and implementation of citizen participation mechanisms in order to enhance the transparency, honesty and credibility of public administration and the accountability process as a means of combating corruption, embezzlement, influence, embezzlement and misappropriation of resources; In the exercise of the powers conferred on it by Article 171(a) and on the basis of Articles 134, 232, 233, 234, 235, 236 and 237, the entire political constitution of the Republic of Guatemala. The Comptroller General of Accounts is elected by the Congress of the Republic of Guatemala for a period of four years (i.e. beginning on 13 October of the year of his appointment and ending on the same day but the fourth year) by an absolute majority of the deputies who make up this body. It may be abolished by the Congress of the Republic of Guatemala only in cases of negligence, crime and inadequacy. It shall report to the Congress of the Republic on its administration whenever necessary and ex officio twice a year. He enjoys the same immunities as the judges of the Court of Appeal. Under no circumstances may the auditor be re-elected. ARTICLE 2 Area of competence. The Office of the Auditor is responsible for the external control of assets and liabilities, rights, revenues and expenditures and, in general, all financial interests of public authorities, autonomous and decentralized bodies, municipalities and their enterprises, as well as other institutions that make up the non-financial public sector; any person, organization or institution that receives funds from the State or conducts public collections; non-financial enterprises in whose capital the State participates under any heading whatsoever and enterprises in which they hold shares.
promote and monitor the responsibilities of public servants so that they can be fully and in a timely manner publicly accountable for both the regularity of asset management and resources and the qualitative and quantitative results achieved in their management; The Office of the Comptroller General of Accounts (CGC), officially the Office of the Comptroller General of Accounts of the Republic of Guatemala, is a decentralized institution or technical institution whose functions are to supervise the revenues, expenditures and generally all financial interests of State bodies, municipalities, decentralized and autonomous entities, as well as any person who receives funds from the State or carries out public collections. This control is also subject to public contractors and any other person who invests or manages public funds through the State delegation. The Office of the Auditor also ensures the honesty, transparency and honesty of the public administration, as well as the quality of public spending. That the Government of the Republic, in the agreements on socio-economic aspects and the agricultural situation, as well as on the strengthening of civilian power and the function of the army in a democratic society, has undertaken to reform, strengthen and modernize the Office of the Accountant. contribute to strengthening the state`s management capacity to implement government decisions and policies effectively and efficiently; promote the exchange of information through audit reports and recommendations for the updating, modernisation and maintenance of systems, in particular integrated financial management, and operational and control procedures; Free website thanks to Ingenieros de Sistemas Asociados, S.A., which is not responsible for the use, interpretation and presentation of the content of this website. ensure the honesty, transparency and honesty of the public administration; e, Public contractors and any national or foreign person who receives, invests or manages public funds through the State delegation for the purpose of their management shall also be subject to their control. whereas, as part of the process of modernisation of the State, launched at the end of the 1990s, new technical and technological criteria have been adopted to ensure transparency and honesty in the use of the Treasury, which is reflected, inter alia, in the Integrated Financial Management System (FIS), which necessarily determines whether the institutional management of the entities or persons referred to in the preceding Article, it shall be carried out in accordance with the criteria of honesty, effectiveness, efficiency, transparency, economy and justice; The functions of the Office of the Comptroller General of Accounts are defined in its organic law, in which we: Public bodies that are legally subject to other control bodies are excluded. The Office of the Auditor submits at least two types of reports to the Congress of the Republic: Decree No.
1.126 of the Congress of the Republic, which contains the Organic Law of the Court and the Auditor, no longer meets the necessary requirements of the technical functions that the higher-level supervisory and supervisory body must exercise over the financial resources generated by the Treasury and public loans and payments involve. taxes, and that, on the other hand, a law is necessary that corresponds to the regime of control and supervision that provides for the political constitution of the Republic. ARTICLE 1 Legal nature. The Office of the Comptroller General is a technical and decentralized institution. In accordance with this law, it enjoys functional, technical and administrative independence and competence throughout the national territory and is able to establish delegations throughout the Republic. ARTICLE 3 Objectives. The Comptroller General of Accounts, through state control and in his area of responsibility, has the following objectives: To keep you informed of any updates to this website, you must follow us @nuestrodiamante.