Documents

Legal framework

Constitution of the Republic of Cuba
Law 158 Of the Comptroller General of the Republic of Cuba and the superior control of public funds and administrative management
Regulations of Law 158 (Presidential Decree 674)

Training Law 158, Regulations and DP 364

1st LAW AND REGULATION TRAINING SESSION
2nd TRAINING SESSION LAW AND REGULATIONS, 12/5/2023
3rd TRAINING SESSION LAW AND REGULATIONS, 12/5/2023
4th TRAINING SESSION LAW AND REGULATIONS, 12/12/2023
Comparative Table Volume 1 Manual vs. APC 2023 Manual

General Application Resolutions

Summary of the resolutions issued by the Comptroller General of the Republic that are of general application
Resolution 146/24 Methodology for administrative accountability to workers

Audit, supervision and control regulations

General Procedure for Planning Prevention and Control Actions carried out by the Comptroller General of the Republic and the National Audit System and the Complementary Statistical Information Subsystem, SIEC
Presidential Decree 741 Directives and Control Objectives 2024
Manual of prevention and control actions

Cuban Audit Standards

Cuban Auditing Standards
Procedures Manual for prevention and control actions

Ethical and behavioral standards

CGR value system
Internal disciplinary regulations of the Comptroller General of the Republic
Code of ethics of auditors of the National Audit System
Ethical statement of CGR workers
Presence of Martí and Fidel in the Code of Ethics of State cadres

Institutional policy

Procedures for the entry of workers into employment, their permanence, promotion and incorporation to training and development courses in the Office of the Comptroller General of the Republic (Resolution 46/2011)
CGR Informatization Strategy 2022-2026
CGR Work Objectives 2024
Communication Policy of the Comptroller General of the Republic
CGR Gender Strategy
Resolution 45-21 of the CGR Gender Committee
Institutional Communication Strategy of the Comptroller General of the Republic 2024-2026
Resolution 95-24. Protocol for action in situations of harassment, discrimination and violence

On the performance of the SAI

Summary report of the application of the MMD-EFS, 6/30/2015
Report on the results of the self-assessment (Into-SAINT)
Report on the results of the peer review with the CGR of Costa Rica
Summary of the Report on accountability to the ANPP
Accountability Report of the Comptroller General to the National Assembly of People's Power in December 2022

National collaboration agreements

Joint work agreement between the Ministry of Education and the Comptroller General of the Republic for the training of qualified workforce in technical and vocational education
Agreement of the Comptroller General of the Republic with the Ministry of Higher Education and the University Student Federation
Joint work strategy between the Comptroller General of the Republic and the National Association of Economists and Accountants of Cuba
Framework Collaboration Agreement between the Comptroller General of the Republic of Cuba and the Havana University
Collaboration Agreement between the Higher School of State and Government Staff and the Comptroller General of the Republic
Collaboration agreement between the Comptroller General of the Republic and the Cuban Association of Social Communicators

International collaboration agreements

Inter-institutional cooperation agreement between the Comptroller General of the Republic of Cuba and the Comptroller General of the Republic of Peru
Collaboration Agreement between the Chamber of Accounts of the Russian Federation and the Comptroller General of the Republic of Cuba
Addendum Agreement of the Comptroller General of the Republic of Cuba and the Comptroller General of the Republic of Peru
Agreement between the Comptroller General of the Republic of Cuba and the Superior Audit of the Federation of Mexico

Budget cycle

State Budget Law for the year 2024