Political Constitution of Colombia (1991)

The Controller General of the Republic has the following powers:

To prescribe the methods and form for those responsible for managing funds or assets of the nation to render accounts; to establish criteria for financial and operational evaluation and the evaluation of the results which have to be followed.

To review and close the accounts that must be kept by those responsible for public funds and to determine how efficiently, effectively, and economically they have worked.

To keep a record of the public debt of the Nation and of its territorial entities.

To require reports on their fiscal management from official employees at any level and from any person or public or private entity that administers the funds or assets of the Nation.

To establish responsibility derived from fiscal management, to impose financial sanctions as the case may be, to collect their sum, and to exercise coercive jurisdiction over the balances deducted therefrom.

To establish the quality and efficiency of internal fiscal control of the entities and organs of the State.

To present to the Congress of the Republic an annual report on the state of natural resources and of the environment.

To initiate before the competent authorities, providing respective evidence, penal or disciplinary investigations against anyone who has harmed the patrimonial interests of the State. Under its responsibility, the Office of the Controller may demand, having learned the truth and acted in good faith, the immediate suspension of officials while investigations or appropriate penal or disciplinary proceedings are being completed.

To present government bills concerning the system of fiscal control and the organization and functioning of the Office of the Controller General.

To fill jobs on his/her staff that have been created by an Act, through public competition. An Act shall establish a special system of administrative careers through the selection, promotion and retirement of officials of the Office of the Controller. Those who form part of the bodies that are involved in the application and election of the Controller are prohibited from providing personal and political recommendations for jobs in his/her office.

To present information to Congress and to the President of the Republic concerning the carrying out of his/her functions and certification concerning the situation of the finances of the State, in accordance with an Act.

To issue general rules for harmonizing the systems of fiscal control of all public entities at national and territorial levels.

Other matters as specified by statute.

To present to the House of Representatives the General Audit of the Budget and of the Treasury and to certify the balance in the public Exchequer presented to Congress by the Controller General.