In 1960, another of the transformations was in the order of the projection of the Ministry of Finance, which in its work drew directives for internal public revenues, also had within its functions the execution of Audit on those revenues. On February 23, 1960, Law 937 known as the “Organic Law of the Ministry of Finance” was passed, through which the Verification Department was also created, which is assigned the fulfillment of the high control purposes of current expenses budgeted in organizations and companies. The practice of the Audit at the beginning of the Revolution was weak and was carried out by Auditors of the National Bank and auditors of the Ministry of Finance.
Already with a new vision in accordance with the interests of the Cuban people and the future of the socialist State, on June 20, 1961, Law No. 943 Law on the Verification of State Expenditures was approved in order to regulate the functions of high supervision of the Current expenditure budgeted through the Ministry of Finance's Office of Verification. At the end of 1965, the Ministry of Finance was dissolved, passing its most important functions to the Checking Directorate of the National Bank of Cuba.