News in Brief

The Cuban Parliament approved the Law of the Comptroller General of the Republic of Cuba and the System of Superior Control of Public Funds and Administrative Management

July 12, 2023

Author: SAI Internal Editorial Staff

On December 13, 2022, the Cuban Parliament approved the Law of the Office of the Comptroller General of the Republic, which provides for the regulation of the most far-reaching aspects related to the subjects of control actions. The new law emphasizes the prevention of risks, indiscipline, illegalities and manifestations of administrative corruption, in accordance with the mission and functions developed by the SAI.

The presentation of this Law is the responsibility of the Office of the Comptroller General of the Republic itself, in accordance with the competence granted to it by the Cuban Constitution in Chapter VIII of the Normative Provisions, Article 164, with respect to the exercise of the legislative initiative that our SAI has in the country. The Draft Law complies with the constitutional mandate that recognizes in Article 160 the Office of the Comptroller General of the Republic as an organ of the State. Its fundamental mission is “to watch over the correct and transparent administration of public funds and the superior control over the administrative management”, and specifies that the law must regulate the other functions and aspects related to its performance.

At the international level, it complies with the principles of the United Nations Convention against Corruption. It also takes into account the principles contained in the Lima Declaration on the Basic Guidelines for Auditing and the Mexico Declaration on the Independence of Supreme Audit Institutions (SAIs). Both declarations were adopted at the IX and XIX Congress, respectively, of the International Organization of Supreme Audit Institutions (INTOSAI), of which Cuba is a founding member.

The new Law is the result of the work of the Temporary Working Group created to prepare the proposals presented. It was a wise decision to incorporate the knowledge and experiences of those who exercise internal and external control at the highest, intermediate and base levels of the National Auditing System (SNA), as well as those who are the subjects of these actions. The active participation of academia in the construction process of the Draft demonstrated the value of its incorporation in the early stages of the development of the Law. One thousand 414 opinions were received during the consultation carried out with more than 12 thousand 200 directives and workers of the Organs, Bodies of the Central Administration of the State, National Entities, superior organizations of Business Management, provincial governments, councils of the Municipal Administration and their subordinate entities. As part of the citizen participation process, an e-mail address ( was set up with the objective of promoting collective construction, receiving the opinions, suggestions and proposals of the citizens and contributing to the legal culture of the country.

The draft was published on the website of the Cuban Parliament for analysis and discussion by the deputies early on July. You may consult the draft law through the following link: