On April 25, 2001, the Ministry of Audit and Control (MAC) was born, through Decree Law No. 219 of the Council of Ministers. This new ministry had the status of Organism of the Central State Administration (OACE) and would be in charge of directing, executing and controlling the application of State and Government policy in matters of Government Audit, Control and Government Control, as well as to regulate, organize, direct and methodologically control the National Audit System.
In accordance with this Law, Agreement No. 4045 of the Executive Committee of the Council of Ministers of May 31, 2001 was established, through which the functions, specific powers and structure of the Ministry of Audit and Control were established.
The emergence of MAC paid tribute to 3 basic principles: prevent, detect and face acts of administrative corruption. With sucreation the range of the activity developed so far by the ONA is raised and the control functions of the State are deepened. As an entity, it had the mission to regulate, organize, direct and control, methodologically, the National Audit System, through Government Audit, Fiscalization and Government Control; all of which is based on Second Subsection of the aforementioned Agreement No. 4045, which states:
The Ministry of Audit and Control is the body of the Central Administration of the State responsible for directing, executing and controlling the application of State and Government policy regarding: preventing, detecting and facing acts of administrative corruption; Government Audit, Control and Government Control; as well as to regulate, organize, direct and control methodologically, the National Audit System.
To fulfill this important mission, the Ministry of Audit and Control was formed by a Minister, a First Deputy Minister and three Deputy Ministers, all with their respective areas of attention or Addresses and Departments. In this organization, the Legal Department would respond directly to the Minister, as well as the Provincial Delegations, as observed in the organization chart approved for that date.
With the new organization, the scheme of the National Audit System would be represented in such a way that the Ministry of Audit and Control with 15 Provincial Delegations (born from the former provincial audit groups), should regulate, organize, direct and methodologically guide to:
53 OACE and CAP Internal Audit central units
179 internal audit units
1136 internal auditors
6 Civil Service Societies that practice the audit
One year after the Agreement No. 4045 was established, the Executive Committee of the Council of Ministers issued Agreement No. 4374 of April 11, 2002, which established the Regulations of the Ministry of Audit and Control.
Already in 2008, the Senior Management of the Central Organization was increased with a Vice Minister. In this way, the Legal Department became a direct advisory address to the Minister as follows:
SUBSTANTIVE OR SPECIFIC ACTIVITIES OF THE AUDIT AND CONTROL MINISTRY.
1. GOVERNMENT AUDIT
External audit carried out by the central government to the Bodies and Organisms of the Central State Administration, to the banking and non-banking financial institutions and to the state economic organizations; as well as to the entities of the cooperative sector; to organizations; associations; international economic associations and other economic entities, when they receive, by governmental decisions, subsidies, subsidies, advantages, exemptions and concessions, or provide a public service or establish contracts or commitments with the government or with state entities; and to any natural or legal person that performs a lucrative activity and is subject to a tax obligation generated in the national territory.
2. AUDIT
Verification, inspection, investigation and verification act that is carried out by organs and agencies of the Central Administration of the State, state economic organizations and leaders and officials appointed or approved by an authorized authority or government body, in order to ensure compliance of the state and government provisions related to economic-financial activity, preserve discipline and administrative integrity, as well as, prevent and detect acts of administrative corruption, which is executed in accordance with the plans that are drawn up annually on the basis of state interests and complaints and complaints of citizenship related to illegality in the control and use of state resources and acts of administrative corruption.
3. GOVERNMENT CONTROL
Verification by work commissions that are constituted for such purposes with the participation of agencies of the Central State Administration, of the application of government policies and compliance with the plan and budget, by the State Administration Bodies and by the entities of its system, which is executed according to a plan approved annually by the Council of Ministers, including those carried out in previous years.