The Office of the Comptroller General of the Republic is the highest authority of the National Control System. Supervises, monitors and verifies the correct application of public policies and the use of State resources and assets. To perform its functions efficiently, it has administrative, functional, economic and financial autonomy.

The Office of the Comptroller General has special powers granted by Article 22 of the Organic Law of the National Control System and the Office of the Comptroller General of the Republic.

In the Political Constitution we find several attributions assigned to the Comptroller Organization, among which we have:

1. Present annually the audit report practiced to the General Account of the Republic (Article 81).
2. Supervise the legality of the execution of the State Budget, of the operations of the public debt and of the acts of the institutions subject to control (Article 82).
3. Carry out the control so that the Funds destined to satisfy the logistical requirements of the Armed Forces and National Police are dedicated exclusively for that purpose (Article 170).
4. Power of legislative initiative in matters of control (Art. 107).
5. Control and supervise regional and local governments, in a decentralized and permanent manner (Article 199).