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Article 199: Regional and local authorities are supervised by their own supervisory bodies and by bodies that have such a mission on the basis of a constitutional or legal mandate and are subject to the control and supervision of the Auditor General of the Republic, who organizes a decentralized and permanent control system. The above-mentioned Governments formulate their budgets with the participation of the population and report on their implementation annually, under responsibility, in accordance with the law. 4. Notify the organs and organs of the State if requested. Article 1 of the Organic Law of the Office of the Comptroller General of the State (LOCGE) stipulates that the institution directs the system of control, control and audit of the State and regulates its operation in order to investigate, examine and evaluate the use of resources, management and custody of public property. The control, audit and audit system aims to audit, examine and evaluate the administrative, financial, operational and, where appropriate, environmental management of State institutions and their employees. Article 82: The Comptroller General of the Republic is a decentralized body under public law, which enjoys autonomy in accordance with its organic law. It is the highest authority of the National Control System. It controls the legality of the implementation of the State budget, the functioning of the public debt and the actions of the institutions under control. For any question of heritage and documentary preservation, contact the General Archives of the Nation which collect the constitutionally autonomous character conferred on the Auditor of the Republic. It contains an approximation of the functions and responsibilities of this Supreme Audit Authority, which are limited to the constitutional framework: the standards of the International Organization of Supreme Audit Institutions (INTOSAI) and the Latin American and Caribbean Organization of Supreme Audit Institutions OLACEFS, which provide an institutional framework for the transfer and expansion of knowledge in order to to improve external public control and Article 81: The Court of Auditors of the Republic, to which is attached the audit report of the Auditor General of the Republic± is transmitted by the President of the Republic to the Congress of the Republic within a period ± expires on the fifteenth August of the year following the implementation of the budget. It contains the necessary standards and provisions for the strengthening of the Comptroller General of the Republic and the National Control System in order to modernize, improve and ensure the rapid, effective and efficient exercise of State control.

Article 211 of the Constitution of the Republic of Ecuador provides that the Office of the State Auditor is a technical body responsible for supervising the use of public funds and private legal persons with public funds. The tasks to be carried out by the institution are described in detail in Article 212 of the Constitutional Text and are as follows:1. Management of the administrative control system, which includes internal audit, external audit and internal control of public sector bodies and private bodies with public funds. Link download Organic Law of the Auditor of the Law on the Constitutional Reform of the State, which strengthens the fight against corruption in the context of the abolition of banking secrecy and the tax reserve. Act on Measures to Extend Simultaneous Control. The General Report of the Republic will be examined and chaired by a Review Committee until the fifteenth October. The Congress of the Republic declares itself within a period which expires on the thirtieth of October. If there is no promulgation of the Congress of the Republic within the time limit set ±, the opinion of the Examination Committee shall be submitted to the Executive for the promulgation of a legislative decree containing the General Account of the Republic. For computer crime, Virtual CAI of the National Police The request is made in writing and in accordance with the rules of Congress.

Failure to respond carries the responsibilities of the law. Article 99: It is up to the Standing Committee to accuse before the Congress: the President of the Republic; representatives to Congress; Ministers of State; members of the Constitutional Court; members of the National Council of Magistrates; members of the Supreme Court; senior prosecutors; the Ombudsman and the Auditor for violation of the Constitution and for any offence committed in the exercise of their functions, up to five years after©they have©ceased to do so± 3. Adopt the rules for the exercise of its functions. Article 96: Any representative of the Congress may request from the Ministers of State, the National Election Jury, the Comptroller General, the Central Bank of the Central Bank and the Superintendence of The Directors of Banks, Insurance and Private Pension Funds, regional and local governments and institutions that ± the law, such reports as he deems necessary. For matters related to the accounting of the nation, contact the General Accounting Office of the Law of the Nation, which is typical of contrary behavior in matters of functional administrative responsibility and establishes measures for the proper exercise of the power of sanction of the Comptroller General of the Republic. Organic Law of the National Control System and auditor of the Republic. It establishes the rules governing the scope, organization, assignments and functioning of the national control system and the auditor of the Republic as the main technical©unit of this system. The Comptroller General is appointed by Congress on the proposal of the executive for seven ± years. He may be removed from office by Congress for serious misconduct. The Auditor General of the Republic is the body responsible for exercising fiscal control over the administration of the CGR and the territorial auditors.

It should be noted that since the Constitution of 1991, the Auditor General of the Republic has initiated a process of budgetary independence from the CGR with article 274, which entered into force with the constitutional court`s judgment 1339 of 2000. Oversight bodies of the Office of the Auditor of the Republic: For internal control, the Office of Internal Control of the Office of the External Auditor of the Republic.