Functions and Legal Authority of the Comptroller General
Removal and Appointment Authority
The Comptroller General may be removed from office following a court ruling in a trial of removability, a process involving the Supreme Court. In the event of impairment, the Sub-Comptroller shall assume the role. The Comptroller holds sole authority to appoint and remove staff, independent of any other authority.
A. Control of Legality
The Comptroller is responsible for reviewing supreme decrees and resolutions issued by ministries to ensure legality. According to Resolution 1.600/2008, which outlines actions subject to examination, the Comptroller may represent the illegality of a decree. In such cases, the President of the Republic may issue a decree of insistence signed by all ministers, except when the decree involves the force of law, constitutional reform, or is deemed unconstitutional.
Administrative Oversight and Doctrine
The Comptroller has exclusive authority to report on rights to salaries, bonuses, allowances, foreclosures, retirement pensions, and Monte Pio, as well as general matters within Administrative Regulations. The Comptroller provides written opinions upon request regarding budget, taxation, investment, and the organization of public services. These reports constitute the doctrine in administrative law. Regarding case law, only decisions and opinions issued by the Comptroller are accepted as establishing administrative law under Article 1 of Law 10,336.
The Power to Control
The Comptroller has the authority to request information, instructions, or documentation from any public official or office. This includes the power to examine books, records, and public accounting documents.
Review of Accounts
Officials with custody of public funds must submit accounts or management reports to the Comptroller in the manner and time stipulated by law. The Comptroller may require statements or data from any public official subject to their control.
National Accounting
The Comptroller presents the national accounts to the President of the Republic, detailing the spending assigned to each public service.