Comptroller General of the Republic / Contraloría General de la República (Colombia)

The Comptroller General of the Republic (CGR) is the highest fiscal control body of the State. As such, it has the mission of ensuring the good use of public resources and assets and contributing to the modernization of the State, through continuous improvement actions in the different public entities.

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 goods of the Nation ".

In the Political Charter, fiscal control over public management went from being prior and perceptive, to subsequent and selective. However, the new control approach allows the application of a warning or prevention control, so that the public administrator knows in real time the inconsistencies detected by the Comptroller and, through the application of a correction control, proceed to correct them, with which we will achieve more efficient and effective entities, fulfilling the ultimate goal of control, which is the continuous improvement of public entities.