Prior to the revolutionary triumph of 1959, in Cuba the audit and control of public finances was exercised by the Court of Auditors. The first institution with this name was created around 1764 (century in which many authors place the origins of the audit in Cuba). This entity was strengthened with the Intendencia de Hacienda. From then on these two bodies fell the functions of knowledge and monitoring of accounting records related to income and public resources. Subsequently, the control agencies continued to improve with the introduction of mechanisms to make the safekeeping of public finances more efficient and effective, according to the interests of the Spanish colonial.
Between 1790 and 1837 the technical-economic organizations were constituted in Cuba, giving rise in 1861 to the creation of the Board of Directors, in which the General Intendant of haciendas and the President of the Court of Accounts participated. This was undoubtedly one of the most important steps for the time in terms of strengthening control mechanisms.
By 1909 (times of neocolonia) it is established that the inspection activity should be carried out from the Comptroller General of the Republic, appointed by the president and subordinate to the Ministry of Finance (different from the one created in 1960 when the Revolution triumphed). The function of this Comptroller General was to examine the accounts of the State and certify their balances. Obviously the control function was basically accounting.
Already in 1940, when the Constitution was approved, the Court of Accounts is established. This institution with autonomous character and wider jurisdiction, was created officially in 1950 and had among its functions to supervise the patrimony, income and expenses of the State and of the autonomous organisms. This Court of Auditors was also responsible for the execution of the State Budget, ensuring compliance with laws and regulations related to taxes, contributions, and related functions.
After 1959, the structure and functions of the structures that would exercise control in the country conform to the new Revolutionary Government and the needs of its people. The first transformation in this order was that on February 13, 1959, the revolutionary government dictates Law 78; Organic Law of the Ministry of Recovery of Malversados Assets, whose minister was the medical commander Faustino Pérez. Said Law was published in the Official Gazette on February 19 of the said month and year and in its core contents express:
[…] It is the ideal body of the Executive Power destined to recover the assets of any class subtracted from the National patrimony and achieve the total refund of the product of the illicit enrichments obtained. The National Patrimony will be understood as integrated by the Patrimony of the State, of the Provinces, of the Municipalities, of the Autonomous and Parastatal Organizations and of the Retirement and Social Security Funds. The Ministry's action includes civil servants and public employees and autonomous organizations and corporations and those related in article 154 of the Organic Law of the Court of Auditors […]
Through this law aimed at the elimination of political and administrative corruption, a fatal blow was made to the embezzlement of public funds, the so-called "bottles" and punished those who had enriched themselves at the cost of sweat and the misery of workers.
The Court of Auditors ceased its functions in 1960, when the revolutionary government had provided itself with a more efficient mechanism to safeguard the interests of the people.