The Central American and Caribbean Organization of Supreme Audit Institutions (OCCEFS) is a subregional group of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS). It is autonomous and apolitical, comprised of the supreme audit institutions of Belize, Cuba, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Puerto Rico, and the Dominican Republic.
Its main objective is to promote the integration and strengthening of the region's auditing bodies through cooperation and technical assistance among member countries on matters related to the auditing of public funds, in accordance with the powers assigned to each institution in its respective country.
The study and analysis of auditing processes and methodologies, as well as the joint implementation of projects and agreements on auditing matters, foster excellence in the results achieved by the supreme audit institutions.
Under the banner of solidarity, mutual cooperation, respect for the democratic system, and oversight of the proper use of public funds, the region's oversight bodies have established an open forum for discussion and technical assistance on auditing and oversight matters.
In 1995, the Central American Organization of Supreme Audit Institutions (OCEFS) was founded within the framework of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), on February 10 in San Salvador, El Salvador, with the SAIs of Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, and Panama.
In 1998, the Dominican Republic joined as an associate member unanimously, and the Central American Bank for Economic Integration (CABEI) joined as a collaborating member, at the 11th Extraordinary General Assembly held in Panama in May.
On July 24 of that same year, during the Extraordinary General Assembly held in the Republic of El Salvador, it was agreed to reform the OCEFS statutes and change its name to the Central American and Caribbean Organization of Supreme Audit Institutions (OCCEFS), to include the Caribbean countries, and the Executive Secretariat was established as its permanent headquarters in Honduras.
Then, in 1999, at the Extraordinary General Assembly held on March 19 in the Dominican Republic, the statutory reforms that formalized the new name and structure of the organization were approved.
During the XXI Ordinary General Assembly held in El Salvador in 2003, the Ministry of Audit and Control of the Republic of Cuba, now the Comptroller General's Office of the Republic of Cuba, joined the organization, and was subsequently welcomed during the XXII Ordinary General Assembly, held in Guatemala on September 26 of the same year.
In 2007, the Office of the Comptroller General of Belize joined as an Active Member during the XVII Extraordinary General Assembly held on August 17 in San Salvador, El Salvador.
The Office of the Comptroller of the Commonwealth of Puerto Rico joined as an Associate Active Member in 2015 during the XL Ordinary General Assembly, held from June 16 to 17 in El Salvador. In 2019, the Superior Audit Office of the Federation of Mexico became a Full Member of OCCEFS, expanding its presence to North America, during the Organization's XIX Extraordinary General Assembly, held in October in San Salvador, El Salvador.
The Presidency is held by the Comptroller General of the Republic of Panama, represented by its Comptroller General, Anel Flores de la Lastra.
The Executive Secretariat is in charge of the Superior Court of Accounts of Honduras, represented by Attorney Ricardo Alfredo Montes Nájera, President Magistrate.