Comptroller Controls: Administrative, Financial & Management

Types of Control by the Comptroller

b) Control of merit: when the object of control is the timeliness and relevance of the administrative act.

c) Financial control: when the object of control is the use of monetary resources that correspond to a body or public official in their administration.

d) Management control: when the objective is to assess how the State agency conducts its business.

e) Inhibitory control: inhibitory control is exercised when the entity performing the control has the power to prevent the perfection or effect of an act if it considers that act contrary to current legislation; the audited authority must respect that decision. This form of control may be a prerequisite for the validity of the act, similar to a prior authorization, and can be preventive or repressive (subsequent).

f) Advisory or merely representative control: when the body performing the control can only report the existence of a defect; its views are not binding on the authority that receives them.

How the Comptroller Controls Administrative Acts

The Comptroller performs both preventive control and subsequent (post facto) control of administrative actions. In general, the Comptroller's audit verifies the legality of administrative acts — that their form complies with what law or regulation requires and that their provisions do not contradict the Constitution, any law, or regulation. In this control the Comptroller should primarily monitor compliance with regulations related to the management of State resources.

What is the "making right"?

The phrase "making right" refers to the function that requires the Comptroller to review executive decrees and other decisions of department heads. These acts must be processed by the Comptroller to verify their constitutionality or legality before becoming effective. The reviewing body (the Comptroller) generally has a period of 30 days to examine the act, which is reduced to 15 days if the President has requested a special emergency procedure.

If the review finds a legal flaw, the Comptroller issues a representation. In other words, representation is the refusal of the Comptroller General to take account of the decision or decree when it is found to be legally defective.

What is registration?

The law requires that certain administrative acts be sent to the Comptroller General for registration. When an act is registered, the Comptroller is empowered to review the legality of the act and to instruct the authority to act according to law. The registration produces an administrative record concerning the staff or acts of a public agency; it does not by itself constitute final legal approval, although it enables legal review and instruction by the Comptroller.

What is an objection to an account?

If, during review, breaches are detected, the account will be subject to observation or objection. By issuing an observation, the Comptroller General points out errors or omissions and gives a deadline for amendments. If the required corrections are not made to the satisfaction of the Comptroller, this will result in an objection (reparo). These observations indicate the amendments considered necessary to remedy deficiencies and to ensure the proper presentation of accounts.