Art. 354
There shall be a General Accountant, an official of the executive branch, who shall be responsible for the general accounting of the nation and shall consolidate the territories or services of the nation with that of its decentralized entities, no matter what the level to which they may belong, except for the execution of the budget, over which the Office of the Controller has jurisdiction.
The functions of streamlining, centralizing, and consolidating the public accounting system, elaborating on the general balance, and determining the accounting principles that must apply in the country, in accordance with the relevant statute, are the responsibility of the General Accountant.
Six months following the close of the fiscal year, the national government shall send to Congress the budgetary balance, audited by the Office of the Controller General of the Republic, for its information and analysis.
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