History of the Office
The Office of the Comptroller General was created by Supreme Decree on September 26th, 1929 within the government of Augusto B. Leguía and was published at “El Peruano” Journal on October 2nd, 1929. Ricardo Madueño y Rosas, Accountant General of the Ministry of Finance, together with a small team of their environment, and in view of the urgency to properly control the expenses of the budget, proposed to issue through Supreme Decree the creation of the Office, following the models the American economist Edwin Walter Kemmerer was proposing back then and had been implemented in countries such as Bolivia, Chile, Ecuador and Colombia.
Five months later, on February 1930 the Congress of the Republic, based on the Constitution of 1929, approved the law about the creation of the Office and it was enacted on February 28th. The Law N° 14816 gave the Office the quality of Autonomous Body with administrative and functional independence, higher authority of budgetary control of the National Public Sector assets.
Finally, the Article 82 of the current constitution states: "The Office of the Comptroller General is a decentralized entity of public law that has autonomy under its organic law. It is the highest organ of the National Control System, oversees the legality of the execution of the State budget, the public debt operations and the acts of the institutions subject to control. The Comptroller General is proposed by the Executive, for seven years"
