Comptroller General of the State (Ecuador)
On December 2, 1927, as a result of the advice given to the country by the Kemmerer Mission, the Organic Law of the Treasury, published in the Official Gazette No. 448 of November 16, 1927, came into force. Through this document, it was created, among other institutions, the Office of the Comptroller General of the Nation, as an independent department of the government, with the purpose of carrying out fiscal control, compiling accounts and constituting the central office of State accounting.
With the decree "Law 1065-A", the Organic Law of the Treasury of 1927 was reformed. These amendments were codified in 1960 and established that the Comptroller's Office must have a modern control system (Integrated System of Financial Administration and Control), with the purpose of protecting the effective and efficient administration of the human, material and financial resources of the State.
The 1967 Constitution, in Title X, changed the name of "Comptroller General of the Nation" to "Comptroller General of the State". This modification, more than nominal, responded to the need to align the institutional functions with the definition of the State as a legal and political organization. In addition, it was established as the fiscal control and accounting agency of the public treasury.
In 1977 the Organic Law of Financial Administration and Control (LOAFYC) was issued, which was published in the Official Registry 337, of May 16 of that year. This legal body replaced the Organic Codified Treasury Law. The LOAFYC contained the fundamental rules that govern the structure and functioning of the General Comptroller's Office of the State and established the system of modern governmental control of public resources.
Thus, the Comptroller's Office ceased to be the office of accounting and fiscal intervention, to become a superior body to control the resources of public sector entities, with the power to observe the financial and administrative operations of public or private entities manage state resources, through special examinations, financial audits and operational audits.
Mission, Vision, Values, Strategic Objectives
Control public resources to protect their efficient use, for the benefit of society.
To be the reliable and vanguardist organization in the prevention and control of the use of public resources.
Communicate effectively the institutional results
Strengthen Control Management
Improve Human Potential
Optimize Internal ManagementSee more