The institutional landscape is heading towards a new phase of renewal after a year marked by critical appointments in the Constitutional Court, the Supreme Electoral Tribunal and the Public Ministry.
In this context, the president of the Congress of the Republic, Luis Contreras, explained that it is planned that next June 2 the official call is issued to install the Nomination Commission to elect the next head of the Comptroller General of Accounts (CGC).
This collegiate body will have the responsibility of evaluating and selecting the six candidates who will make up the roster to direct that institution for the period 2026-2030.
With this step, Congress seeks to comply with constitutional deadlines, by activating one of the most decisive oversight processes in the 2027 election year.
The choice of Comptroller General of Accounts It is a second-degree process that involves the academy, professional associations and the Congress of the Republic. The legal basis is found in the Article 233 of the Political Constitution and in the Application Commissions Law.
Integration of the Nomination Commission
It all begins with the formation of the Nominating Commission, which has the task of filtering the candidates. It is made up of 23 members:
- A representative of the rectors of the country’s universities (who chairs the commission).
- The 11 deans of the faculties that include the Public Accounting and Auditing career of each university.
- elected representatives by the General Assembly of the College of Public Accountants and Auditors (9), and of the College of Economists, Public Accountants and Auditors and Business Administrators (2).
Selection process
Once installed, the commission follows these critical steps to ensure suitability:
- Call: It is published in the Official Gazette so that interested professionals can present their file.
- Profile and Gradation Table: The commission defines the evaluation criteria (academic, professional, ethical and human projection merits).
- Review and Scratches: The files are reviewed and a period is opened for citizens to present “tachas” (impediments or complaints) against an applicant.
- Evaluation and Interviews: Candidates are rated according to the grading table and public interviews are held.
The list of six
After the evaluation, the Nomination Committee holds a vote to select six candidates. This final list (payroll) is sent to the Board of Directors of the Congress of the Republic.
The plenary session of Congress receives the payroll and, by means of a vote of the absolute majority (half plus one of the total number of deputies); That is, 107 favorable deputies out of the 160 in total, elect the new Comptroller from among the six proposed.
Key data
- Term of office: 4 years
- Re-election: Prohibited in any case
- Minimum requirements: Over 40 years old, Guatemalan, public accountant and auditor, with more than 10 years of professional practice.
- Immunity: The Comptroller enjoys the same immunities as the judges of the Court of Appeals (antetrial).
The Comptroller General is the head of the technical institution in charge of supervising the income and expenses of the State, municipalities and any entity that manages public funds.
This video explains in detail what the election process is like for this oversight position in the country: