GENERAL STANDARDS OF GOVERNMENTAL CONTROL

The Office of the Comptroller General of the Republic is the highest body of the National Control System, which, in accordance with Article 82 of the Constitution, is responsible for overseeing the legality of the execution of the State budget, public debt operations, and the acts of the institutions subject to control.In accordance with the aforementioned constitutional provision, Article 6 of the Organic Law of the National Oversight System and the Office of the Comptroller General of the Republic, Law No. 27785, defines government oversight as "the supervision, monitoring, and verification of the acts and results of public administration, taking into account the degree of efficiency, transparency, and economy in the use and destination of State resources and assets, as well as compliance with legal norms and policy guidelines and action plans.