The Comptroller General of Accounts (CGC) published this Friday, May 15 in the official gazette the official list of entities that were examined during the second half of 2025in compliance with its Organic Law.
According to the publication, they were 260 audited institutionsbetween autonomous entities, ministries, municipalities, hospitals, state directorates, community development councils and organizations that manage public resources.
Within the list there are associations, committees, a confederation and, in addition, Community Development Councils (Cocode) from different locations in the country. There are also dependencies such as General Directorate of Civil Aeronautics, the General Directorate of Roads, the General Directorate of Transportthe General Directorate of the Penitentiary System, as well as departmental addresses of Health and Education.
Several ministries also stand out among the audited institutions, including:
- Ministry of Public Health and Social Assistance
- Ministry of Education
- Ministry of the Interior
- Ministry of Culture and Sports
- Ministry of Social Development
- Department of agriculture
- Ministry of Economy
- Ministry of Labor
- and the Public Ministry
Likewise, entities such as the Guatemalan Institute of Social Security (IGSS)he National Institute of Electrification (INDE)he National Registry of Persons (Renap)he Judicial Body, he Legislative Bodythe National Civil Police (PNC) and the University of San Carlos of Guatemala (Usac).
The payroll also includes dozens of municipalities from different departments, including Mixco, Villa Nueva, Villa Canales, Quetzaltenango, Antigua Guatemala, Amatitlán, Retalhuleu, Sololá, Zacapa, Mazatenango, Santa Catarina Pinula and several communes of Huehuetenango, San Marcos, Suchitepéquez and Quiché.
In addition, there are hospitals and units of the national health network, as well as executing units of state infrastructure such as the Road Conservation Unit (Covial) and the State Building Construction Unit (UCEE).
Although the publication corresponds only to the list of audited entities, this type of audits usually later results in findings, administrative sanctions, formulation of charges or even criminal complaints.
The Comptroller’s audits focus on detecting possible irregularities in the planning, coordination and execution of public resources, as well as anomalies in funds allocated to projects, infrastructure and services aimed at the population.
Millionaire sanctions in the first period
During the first half of 2025, the Comptroller’s Office reported 78 complaints arising from audits for more than Q2 thousand 485 million, in addition to 2 thousand 751 administrative sanctions imposed on state entities.
Among the sanctions, 20 stand out against the General Directorate of Roads for Q6.5 million. There were also 104 sanctions registered against the Guatemalan Social Security Institute (IGSS) for Q2.4 million and 28 against the Ministry of Culture and Sports for more than Q1 million.
The institution with the highest number of sanctions was the Ministry of Public Health and Social Assistance, with 245 sanctions to staff for Q40.9 million.
Most recent complaints
Among the most relevant complaints of the last year, the one presented on June 23, 2025 by more than Q28.7 million against Christian “N”, alias “el Tuerto”, owner of Constructora HV, the company in charge of the Bicentennial Park in CobánAlta Verapaz. The businessman subsequently was extradited to the United States accused of links to drug trafficking.
In that same case, the Comptroller’s Office also denounced a vice minister and former officials of the Ministry of Culture and Sports, pointing out that the work was received “to complete satisfaction” on December 18, 2024, despite the fact that the supervisory entity detected “obvious flaws” in infrastructure and design, mainly in the drainage system, after floods registered after rains.
For the current period of 2026, the Comptroller’s Office has also promoted complaints related to the remodeling of the Doroteo Guamuch Flores Stadium and actions against Walter Mazariegos and 24 members of the Higher University Council (CSU) of the Usac.