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Article 183.- The Comptroller’s Office is an auxiliary institution of the Legislative Assembly for the vigilance of Public Finance, but it has absolute functional and administrative independence in carrying out its tasks.
The Office comes under the charge of a Comptroller and a Deputy Comptroller. Both officials shall be appointed by the Legislative Assembly two years after the commencement of the presidential term, for a period of two years; they can be indefinitely reelected and shall enjoy the prerogatives and immunities of the Highest Authorities.
The Comptroller and the Deputy Comptroller shall answer to the Assembly for the fulfillment of their functions and can be removed through a vote of not less than two thirds of the total of its members, if in the proceedings undertaken for the purpose, ineptitude or wrong doings are proved.
Article 184.- The duties and functions of the Office are the following:
1) Oversee the execution and discharge of ordinary and extraordinary budgets of the Republic.
No pay order against the funds of the State can be made except until the respective expenditure has been permitted by the Office; nor will what has not been endorsed constitute an obligation for the State.
2) To examine, approve or not approve the budgets of municipalities and autonomous institutions and oversee their execution and discharge.
3) To send annually to the Legislative Assembly, in its first current session, a report of economic activity corresponding to the preceding economic year, with the details of the Comptroller’s tasks and a statement of the opinions and suggestions which he thinks necessary for the better management of public funds.
4) To examine, comment on, and close the accounts of State institutions and public officials.
5) Others which the laws or the Constitution assign.
Article 121 numeral 12 -
Besides the other functions conferred by this Constitution, it is the exclusive duty of the Legislative Assembly to appoint the Comptroller and Deputy Comptroller General of the Republic.
Article 1: The Office of the Comptroller General, in accordance with the stipulations laid down in Section XIII, Chapter II of the Political Constitution, is an auxiliary institution of the Legislative Assembly for the vigilance of Public Finances; but in relation to the Powers of the State, it has absolute functional and administrative independence in carrying out its tasks.
Article 2: The Comptroller General’s Office shall exercise its functions in relation to all offices, institutions, corporations, offices, official or employee who manages public, national or municipal funds or of autonomous institutions or those who control the execution of financial laws. It will also exercise control and vigilance on the financial management of officials or public employees.
Article 3: As an entity in charge of the vigilance of the Public Exchequer, the Comptroller General’s Office shall have the right to intervene as comptroller in the offices of Public Administration and of autonomous corporations which in some way manage or administer public, national or municipal resources or of the institutions or corporations in question who have under their charge the direct or indirect execution of laws related to these resources.
Article 4: The fundamental duties of the Comptroller General’s Office are:
a) Supervise the strict compliance of constitutional and legal provisions relating to public finances, especially those concerning the budget and the treasury of the nation, national accounting and purveyor’s offices;
b) Advise the Legislative Assembly when the latter asks on matters relating to Public Finances;
c) Oversee the execution and discharge of the budgets of the Republic and exercise prior control on fiscal expenditure. With respect to discharge, the Office shall proceed as Article 181 of the Political Constitution indicates;
d) Carry out juridico-accounting, financial, and economic control of public expenditure;
e) Endorse the obligations of the State;
f) Revise and adjust the calculation of the incomes of the extraordinary budgets of draft laws which might contain the creation of taxes or expenditure not envisaged in the approved budgets. In these cases, the legislative Assembly shall not deal with the respective draft law if the Office has not previously informed about the effectiveness of the incomes it covers;
g) Keep a register of all the laws, decrees and agreements issued by the Supreme Authorities and of the contracts made by these which give rise to credits in favour of or against the State and oversee the compliance of the same.
Any contract different from those of work and all agreements which involve State funds, shall only be valid when it has been endorsed by the Office of the Comptroller; to this end, in all contracts which involve the disbursement of national funds there should be inserted a certificate issued by the Comptroller indicating that there is a tax free certificate with which to cover the respective expenditure.
h) Settle, in the final instance, financial and administrative conflicts between public officials and institutions, which might have arisen due to the application of laws which regulate Public Finances;
I) Examine, approve or not approve the budgets of municipalities and autonomous institutions, in accordance with what is laid out in clause e) of Article 6, oversee its execution and liquidation, (reformed text by law 6890 of 23 set. 83.)
j) Examine, comment on, verify and conclude accounts of State institutions and corporations, autonomous or not, and of the public officials guard, manage, administer, collect and invest incomes, funds or stocks of the Public Treasury;
k) Intervene in the tenders which article 182 of the Constitution refers to, within the relevant legal limits;
l) Resolve as an audit tribunal appeals of failed claims on the part of National Accounts Office;
m) All other matters that the Constitution and the laws assign to it or are appropriate to its basic function of vigilance of public and national assets.
Article 5.- The examination, revision, auditing, verification and in general the performance of similar tasks which the Comptroller’s Office does in executing the functions established in the earlier article, have as their objective the due compliance of laws and provisions in force, the veracity and accuracy of accounts, the authenticity of the respective documentation and the exactitude of arithmetic and accounting operations.
Article 6.- [Reformed by Law No. 1732 of the 20th of February 1954] In order to duly comply with the functions which are relevant to it, the Comptroller General’s Office will have the following functions:
a) Supervise the correct collection of all incomes of the national budget and procure by adequate means, once the revision and discharge of accounts of any branch office, institution or corporation has been realised, the collection and effectiveness of credit in favor of the State and the restitution of funds and assets, movable and immovable property of the State, included in the inspection and discharge process.
b) Approve or not approve the expenditure of the nation. If in the exercise of this function, the Comptroller General does not approve of an expenditure and the official representatives of the respective Supreme Authorities who might have ordered it, insist on the legality and propriety of the same, it should deal with it by immediately informing the Legislative Assembly if in current sessions, or when it is called in extraordinary sessions, with an indication of the reasons that it had for opposing it and those adduced as contrary by the Supreme Authorities. The Assembly shall pass a resolution resolving finally if it confirms or not the decision of the Comptroller’s Office, and if so it shall take the necessary measures to settle and make effective the relevant responsibilities.
c) Verify the exactitude and correctness, in accordance with the law, of all those contractual operations, especially those which are related to the receipt, custody, disbursement and application of budgeted funds. If it finds any expenditure or charge of public funds unnecessary, exaggerated or superfluous, as well as in the case of unauthorised use of State properties or assets, it should turn to the Chief Executive or relevant Minister, calling his attention to the matter, so that the irregularity is corrected and not repeated. If this continues, he should inform the Legislative Assembly.
d) Supervise the issuance of bonds and other titles which result in obligations for the State and especially supervise that such issuances are not carried out in contravention to the provisions of the Law of the Authorization Fund of Public Debt and other connected laws.
e) Examine and approve the budgets of the Municipalities and Autonomous Institutions or not approve them totally or partially when they do not adjust to legal and regulatory norms relevant to them, or when they are not in keeping with the economic possibilities of the Municipality or Institution they are dealing with. If the Comptroller General’s Office has objections to the budgets which could give cause to his non approval, he will try to arrive at an agreement with the corresponding entity, and if there is no accord, he will disapprove only the part which does not deserve his approval. The resolutions through which the Comptroller’s Office does not approve a budget, should be justified citing the laws or regulations violated, or the numerical calculations which denote the lack of sufficient funds as the case may be.
If the Municipality or Autonomous Institution whose budget has not been approved, insists on the legality and propriety of the same, the Comptroller General’s Office will immediately inform the Legislative Assembly if it is in current session, or when it is called to extraordinary sessions, with a notice of the reasons of non approval and those adduced as contrary by the Municipality or Autonomous Institution in question. The Assembly shall only examine the point or points on which there was controversy and shall issue a definite resolution confirming or not the resolution of the Comptroller General’s Office, and if so, shall take the necessary measures.
f) Seek in the form, time and intervals it deems convenient, facts, declarations, copies of correspondence or public documents which it might require for the fulfillment of functions, from any individual or juridical person, institution or public office, who shall be obliged to supply the information sought by the Comptroller. The lack of truth or inaccuracy in these documents on the part of the informant, as well as a negative answer or malicious delay in extending due cooperation, shall be sufficient reason to dismiss or temporarily suspend the erring or reluctant official or employee from his post, if the Comptroller asks for the reprimand, without detriment to the judgement of the offence which might have been incurred.
g) Determine at the request of offices or concerned institutions and in the absence of a clear legal provision in the matter, the officials who should submit a surety or guarantee to the State and the amount involved.
h) Any other function which might be in concordance with its objectives and its responsibilities and which are not prohibited by the Constitution and the laws.
Article 7.- In case of an emergency due to internal disorder, war, foreign aggression or any other public calamity, and only when the Legislative Assembly is in recess, the Comptroller General’s Office can give its approval to the expenditure which the emergency calls for, varying the destination of an authorized item, or opening additional credit lines in the budget, and immediately notifying the Legislative Assembly so that it can take appropriate steps in the case.
Article 8.- For the successful fulfillment of its objective and functions, the Comptroller General’s Office shall use all the legal procedures which it deems convenient and especially:
a) Initiate administrative proceedings, ask the relevant body for the suspension of employees and subject those responsible for embezzlement or grave irregularities to common courts directly or through the Attorney General of the Republic;
b) Keep a close vigil on the execution of public works immediately informing the branch of the Minister if they do not meet the technical requirements or due specifications. When the case is extreme and the specifications were not adhered to, it will notify the same to the Legislative Assembly;
c) Prescribe, for the purpose of uniformity of systems, procedures and terminology which have to be used in auditing in governmental offices, municipalities and autonomous entities; for the first time it should do it in mutual agreement with National Audit. It will similarly prescribe the form and specifications of the financial reports which these institutions should present and the audit documents including receipts, balance sheets, and accounts etc. which they have to use in their administration. Institutions subject to the supervision of the General Auditing of Banks are exempted from the provisions contained in this article.
d) Initiate administrative trials, ask the relevant body for the suspension of employees and bring to the knowledge of the Common Courts through the Attorney General of the Republic, any embezzlement or misappropriation of funds or grave irregularity with mention of all pertinent details. This office is responsible for pursuing all relevant legal formalities;
e) Evaluate and approve the finances and guarantees which, in accordance with the law or the decision of the Comptroller, employees or public functionaries have to submit, or those of institutions subject to the vigilance of the Comptroller General’s Office and cancel them whenever necessary; and
f) All [Law No. 1687 of the 14th of November 1953, establishes the following: "The Heads of Municipal and Legal Sections of the Comptroller’s Office shall be the Fiscal Agents with Jurisdiction in the whole Republic] the procedures, which he deems convenient and which are not prohibited by the Constitution or by the laws. In order to delegate functions or carry out inspection, seek the help of the public force, which will be given by the corresponding administrative authorities, in the same way as to the Courts of Justice
Article 9.- The final decisions which the Comptroller General’s Office decrees as part of its obligations are not administratively expedient and shall have executive force for the judicial recovery in cases of credits in favour of the State, there being no opposing exception except payment or prescription.
Article 10.- The Comptroller and the Deputy Comptroller General are, the Chief and the Deputy Chief respectively of the Institution. The Deputy Comptroller shall depend on the Comptroller General and replace him in his absence and will have the same functions. Both officials are appointed by the Legislative Power, the duration of their posts is eight (8) years, and they can be indefinitely reelected. Their election will be done at the beginning of the current period of sessions, two (2) years after the beginning of the presidential period; they enjoy the immunities and prerogatives of the members of the Supreme Authorities of the State.
Article 11.- To be the Comptroller or Deputy Comptroller General it is necessary;
a) To be a functioning citizen;
b) To be a Costa Rican by birth or by naturalization with twenty (20) years of residence in the country after having obtained nationality;
c) To be more than thirty (30) years of age; and
d) To render, in favour of the Public Treasury and through his account, a Surety Policy of the National Institute of Insurance for C/ 50.000.00 before beginning his functions.
Article 12.- The following is deemed as incompatible for Posts of Comptroller and the Deputy Comptroller Generals:
a) The discharge of any other public office, either in the Government of the Republic or in Autonomous Institutions; and
b) To be a relative of the President of the Republic, of the Vice-Presidents in office, of Ministers and Directors and Managers of Autonomous Institutions, through consanguinity or affinity in an unbroken line or through collateral upto the third stage inclusive. Nevertheless, as concerns Directors and Managers of Autonomous Institutions, the collateral relation will only extend to the second stage inclusive. Incompatibility by relations between the Comptroller and Deputy Comptroller shall exist in the direct line upto any stage and in the collateral upto the fourth stage inclusive.
Article 13.- It is prohibited for the Comptroller, Deputy Comptroller and the officials and employees of the Comptroller General’s Office to :
a) Be in liberal professions;
b) Participate in political activities except voting;
c) Discharge other public roles of any kind; and
d) Intervene in matters that may be of interest to them, directly or indirectly, or when the said interest is that of their relatives in an unbroken line, or in collateral upto the third stage inclusive, through consanguinity or affinity
Article 14.- The Comptroller General shall have the necessary personnel for the correct discharge of their functions and it is the exclusive right of the Comptroller to organize his office and to appoint and remove personnel. The appointment of the relatives in an unbroken line, of the Comptroller and the Deputy Comptroller or in collateral till the third stage inclusive, by consanguinity or affinity is prohibited and the same prohibition holds good for the employees among themselves. Nevertheless, when the appointment of the Comptroller or Deputy Comptroller is made and his relative appears as an employee, the law against holding the post shall not come into effect.
Article 15.- The Comptroller and Deputy Comptroller Generals shall be responsible to the Legislative Assembly for the correct discharge of their obligations and for the sound fulfillment of their functions which the Constitution and the laws prescribe. The Comptroller or whoever acts on his behalf shall be held responsible, in accordance with the common laws when an illegal disbursement is made on his behalf, or when acts are carried out in contravention or disobedience of what is laid down in the laws, especially those presented here. He shall also answer for any undue expenditure towards omissions or commissions which are imputed to him. It is the obligation of the Comptroller to timely submit to the Directorate of the Legislative Assembly the draft of the annual budget of the Comptroller’s Office so that it might be included as a part of the one corresponding to the Legislative Power.
Article 16.- The Comptroller and Deputy Comptroller Generals can be removed by the Legislative Assembly through voting of not less than two thirds of the total number of its members, if there is prior corresponding information and proof of ineptitude or wrong doings. The Comptroller and Deputy Comptroller Generals who have been removed from their charge cannot be elected again.
Article 17.- The Office of the Comptroller General should present to the Legislative Assembly, in its first current session of the year, an explanatory report of its work on the immediately preceding exercise, which should at least contain:
a) Financial and economic results of the fiscal year;
b) Explanation of the fiscal deficit or surplus, the manner it was covered and used as the case may be;
c) Expenditure account of the annual current budget and of the extraordinary budgets, together with annotations it deems necessary to carry out;
d) Details of the approved expenditure through the expedient of insistence recourse which clause b) of article 6 refers to;
e) Explanations of the non approvals carried out in accordance with clause e) of article 6;
f) Observations, commentaries or reports related to their work, when in his judgement they should be in the knowledge of the Legislative Assembly; and
g) Recommendations and suggestions for the greater efficiency and control in the management of Public Finances.
Article 18.- The Comptroller’s Office should publish in the Official Gazette every month, the state of the items of variable expenditure of the General Budget, with an indication of the verified debits, during the time period in question and of the resources of the rest of the year.
Article 19.- On the requirement of the Supreme Authorities of the State or of the Heads of Institutions under its supervision, the Office of the Comptroller should submit reports relating to the functions that must be supplied to the petitioner in relation to the management, custody and control of funds.
Article 20.- The Comptroller General’s Office shall inform the Legislative Assembly, about all the cases prescribed by the Political Constitution and the laws; he shall do it as part of his function when such laws or agreements may be promulgated as are detrimental to the Public Treasury, or those which violate legal provisions regulating financial matters.
In fulfillment of its advisory function, it should inform the Legislative Assembly, when it is asked and within the terms and period which it fixes, on matters on which it is consulted within the scope of his functions.
Article 21.- When in the exercise of its functions, the Comptroller General’s Office verifies the existence of irregularities, it should immediately proceed, in proportion to the magnitude of the crime, in civil and penal actions, directly or through the Attorney General of the Republic.
If in its judgement, the said actions are not carried out or are unduly delayed, it shall inform the Legislative Assembly of this fact. When dealing with Municipalities or Autonomous Institutions, the complaint shall be directed to the relevant controlling body.
Article 22.- When, in contravention of legal provisions or of those which the Office orders in a valid manner, any department of the Government, the Municipalities or Autonomous Institutions realizes costs or enters into contracts, the Office shall inform the relevant Ministry, the Corporation or Governing Board of the same. It shall also do so in cases in which, in its judgement, there exists an appreciable loss to public property.
Article 23.- The institutions which are subject to the supervision of the Comptroller General’s Office, are obliged to supply facts and information sought. The employees of the Office, in the discharge of their duties, shall have access to their books, documents and records.
Article 24.- The account books, which are legally obligatory, to be maintained by public offices and municipal and autonomous institutions shall be authorised by the Comptroller General’s Office, through right of authentification and the letter shall carry out a minute recording of the same. The Comptroller General’s Office, when it considers necessary, shall establish the right to provide itself with any records or book on behalf of the said offices and institutions. The authorization of the books by the Comptroller General’s Office relieves the institutions of any other legislation.
Article 25.- The public notaries, under their responsibility, should send to the Comptroller General’s Office a signed copy by them of all documents that they authenticate and from which can be derived creditor’s rights in favour of the State; similar information would be given by the Public Authorized Accountants who may certify any document from which similar rights in favour of the State can be derived.
The Comptroller General’s Office shall keep a record of these deeds and documents and shall supervise so that the respective sums enter the income of the State in time.
Article 26.- The General Audit of Banks, as a specialised body, will be obliged to give to the Comptroller General’s Office all the help that it seeks , for the discharge of its functions which accrue to it in relation to the banks of the State.
Article 27.- The Comptroller General’s Office shall prepare a draft regulation of this law which serves a basis to what the Executive Power has to promulgate, and will decree the internal rules that it deems convenient. The latter will come into force from the date of its publication in the Official Gazette.
Article 28.- This law came into effect from the time of its publication.
