CHAPTER IX Office of the Comptroller General of the RepublicArticle 87
- An autonomous body known as the Office of the Comptroller General of the Republic, shall watch over the legality of the acts of the Administration, control revenues and investment of the funds of the National Treasury, the Municipalities and the other Bodies and Services determined by law; examine and control on the accounts of persons entrusted with assets of such entities; handle the general accounting of the Nation; and perform the other functions entrusted thereto by the respective constitutional organic law.
- The Comptroller General of the Republic shall be appointed by the President of the Republic with agreement of the Senate adopted by the majority of its members in office. He must not be removed from office and shall cease his functions upon completing 75 years of age.
- In the exercise of the function of, control of legality, the Comptroller General shall register the decrees and resolutions which, in conformity with the law, must be processed through the Comptroller's Office or state his observations on the illegality which might be found therein; however, he must process them when despite his observations, the President of the Republic should insist, with the signature of all his Ministers, in which case he must send a copy of the respective decrees to the Chamber of Deputies. In no case shall the Comptroller General allow decrees on expenditures exceeding the limit set forth in the Constitution; in such cases, he shall forward a complete copy of the background information to that Chamber.
- The Comptroller General of the Republic is likewise required to register decrees having force of law and object to them whenever they should exceed or contravene the delegatory law or when contrary to the Constitution.
- In case of objection to a decree having force of law, a decree promulgating a law or a constitutional amendment for not being in line with the approved text, or a decree or resolution for being contrary to the Constitution, the President of the Republic shall not be empowered to insist; in the event the President of the Republic should disagree with the observations of the Office of the Comptroller General of the Republic, he shall send the background information to the Constitutional Court within a period of ten days, in order that the controversy be resolved by such Court.
- As for the rest, the organization, functioning and powers of the Office of the Comptroller General of the Republic shall be the subject of a constitutional organic law.
- The Treasuries of the State may not make any payment except by virtue of a decree or resolution issued by a competent authority, stating therein the law or the section of the budget authorizing such an expenditure. Payments shall be made considering, in addition, the chronological order established in it and subject to budgetary countersignature of the document ordering the payment.