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Argentina

Auditoria General de la

Collegial

Bolivia

ación, AGN Contraloría General de la República, CGR Tribunal de Contas da União, TCU

Uninominal

Brazil

Collegial

Chile

Contraloría General de la República, CGR

Uninominal

Board of 9 Auditor Generals (“Ministers”); President elected by his peers, rotating every year. Comptroller General

TABLE 4: INSTITUTIONAL ARRANGEMENTS OF AAAs IN LATIN AMERICA

Country

Name

Type

Leadership

Board of 7 Auditor Generals, headed by a President. Comptroller General

Colombia

Contraloría General de la República, CGR Contraloría General de la República, CGR Cámara de Cuentas de la República, CCR

Uninominal

Costa Rica

Uninominal

Dominican Republic

Collegial

Ecuador

Contraloría General del Estado, CGE Corte de Cuentas de la República, CCR

Uninominal

El Salvador

Collegial

Guatemala

Contraloría General de Cuentas, CGC

Uninominal

Honduras

Tribunal Superior de Cuentas, TSC Auditoría Superior de la Federación, ASF Contraloría General de la República, CGR

Collegial

Mexico

Uninominal

Nicaragua

Collegial (since 2000)

Comptroller General

Comptroller General

Board of at least 5 members, with Executive Committee composed of a President, Vice-President and Executive Secretary.

President and Magistrates; Second Instance Chamber (President and 2 Magistrates); First and Second Instance chambers. Comptroller General

Board of 3 members

Board (“Consejo Superior”) of 5 members; President and Vice-

64

Ex ante control

(selectively)

Institution linked to the executive

(President)

Institution linked to the legislature

Submits report to Congress

Quasi-judicial powers

(Accounts Tribunal within CGR)

(Tribunal de Cuentas)

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