The Comptroller General of the Republic of Cuba arises on August 1, 2009, when Law No. 107 “On the General Comptroller's Office of the Republic” was approved by the National Assembly, as a result of a process of strengthening the Supreme Audit Institution. The creation of the CGR is part of the institutionalization process of the country, as well as the promotion of government management. With the creation of this State Body once again the range of the State's control functions is raised while eliminating unnecessary dualities in the control functions.
The Comptroller General of the Republic is subordinate directly to the National Assembly and the Council of State. Its emergence is determined by:
Political will to prioritize the function of State Control, since the accumulated experience demonstrates the need to improve and strengthen the role of the State in the control and preservation of the finances and heritage assets of the Socialist State.
The need to establish an auxiliary body of the National Assembly of People's Power (ANPP) in charge of exercising the highest control of State and Government resources.
The necessary fulfillment of the International Convention against Corruption, signed on December 9, 2005 and ratified on February 9, 2007, of which we are a State Party, regarding the independence of the executive and also related to carrying a focus broader and multidisciplinary to effectively prevent and combat corruption.
- What is the difference between the Ministry of Audit and Control (MAC) and the Comptroller General of the Republic (CGR)?
Although both institutions were born with a common objective, referred to direct, control and methodologically guide the National Audit System, and one (the Comptroller General of the Republic of Cuba) is the result of the development and consolidation of the other (MAC), there are obvious difference that lead to a change of denomination and functions from one to another entity
1. Based on the hierarchy within the Cuban State, the Ministry of Audit and Control (MAC) was constituted as an OACE, as referred to in article 1 of Decree Law 219/03
“… An Agency of the Central Administration of the State in charge of directing, executing and controlling the application of State and Government policy in matters of government auditing, government control and control; as well as to regulate, organize, direct and control methodologically, the National Audit System. ”(Decree Law No. 219/03)
The MAC was part of the Government and was at the same level as the rest of the Ministries that existed in the country at that time; as such, he had collaborative relationships with them. It also had subordination relations with respect to the Attorney General's Office, Courts and National Assembly, as referred to in the single Special Provision expressed in Decree Law 219/03.
For its part, the Comptroller General of the Republic "assists the National Assembly of Popular Power and the Council of State." (Law No. 107/09). As such, it is in a position of cooperation and coordination with the rest of the State Bodies such as the Prosecutor's Office and Courts, while maintaining a subordinate relationship with the ANPP and a coordination, collaboration, supervision and control relationship with the OACEs. , at the time that can be helped from these for the design of the integral policy of the item.
All of the above deduces that there is also a change in the form of accountability of the CGR regarding the MAC.
2. Regarding the functions of these entities, the CGR works in the execution of the highest control over the State and Government bodies; As a result, it proposes the State's comprehensive policy on the preservation of public finances and economic-administrative control once approved, directing, executing and verifying compliance, as well as, methodologically directing and supervising the national audit system; execute the actions it deems necessary in order to ensure the correct and transparent administration of public assets; Prevent and fight corruption.
3. Regarding the structure, we can say that there is a growth from one entity to another, so that the Comptroller General of the Republic is composed of the Comptroller General and the Provincial Comptrollers. For the exercise of its functions and powers in the municipalities, sections of the Provincial Comptroller's Office are created, which from this body serve one or more municipalities. Recall that despite having control groups in the provinces, there were no dependencies of the Ministry of Audit and Control that had the relative autonomy that the Provincial Comptrollerships have today.
The CGR ensures the scrupulous execution of the state budget, respecting the legality in the general functioning of the entities; examines the behavior of cadres, leaders and officials of the agencies and addresses the concerns of the population about manifestations of illegalities
Although the problems related to needs, deficiencies and limitations that the production centers could face are not within the competence of the Comptroller, the body attends the approaches and channels them properly.
At birth as a State Organ and the Cuban Government and the scope of its corporate purpose and complexity also grows, the structure of the CGR is currently complexed in the same way and changes with respect to that of the MAC.