The Special Mission of the Organization of American States (OAS) to strengthen democratic institutions in Guatemala reported this Monday, June 15, that it takes note of the beginning of the process of election of the Comptroller General of Accounts for the period 2026-2030.
He highlighted that he observes that the Comptroller General of Accounts (CGC) fulfills an essential function for accountability, transparency and control of the use of public resources.
In that sense, in accordance with the Guatemalan constitutional framework, the CGC has oversight functions over income, expenditures and all tax interests of State agencies, municipalities, decentralized and autonomous entities, as well as people or entities that receive public funds, he added.
The Mission also takes note of the public information according to which Congress formally activated on June 2 the call to join the Nomination Commission, with the purpose of electing the new comptroller.
He stressed the importance of the process being developed within the constitutional and legal deadlines, to avoid delays that could unduly compress the stages of evaluation, background check, receipt of citizen objections, interviews and deliberation.
He highlighted that the election of the highest authority of the Comptroller’s Office has direct relevance to the democratic quality, transparency, citizen trust and integrity of the public service.
“The Comptroller General of Accounts directs the institution, exercises jurisdiction over its departments, appoints and removes officials, approves policies and government control standards, formalizes audit reports and imposes sanctions within the scope of its powers. In addition, among its powers is granting settlements established by other laws, a matter that becomes especially sensitive in pre-electoral contexts,” the Mission stressed.
He added that citizen confidence in this process depends largely on the legitimacy, independence and credibility of those who will make up the Nomination Commission.
He explained that, in accordance with article 233 of the Constitution, said Commission is chaired by a representative of the rectors of the country’s universities.
“The Mission takes note that the ownership of the rectorship of the University of San Carlos de Guatemala (Usac) continues to be the subject of questions derived from the rector election process. In this context, it observes that the representation corresponding to all the rectors in the Nomination Commission responds to a collective representation of the university system and not to a particular house of studies,” he stated.
He indicated that, without prejudice to the decisions that the competent authorities must adopt, he considers that, in processes of high institutional relevance, it is especially important to preserve the conditions that contribute to strengthening public trust and the perception of legitimacy of the bodies responsible for the selection. Therefore, this consideration becomes more relevant when it comes to processes aimed at strengthening the independence and credibility of fundamental institutions for the accountability and control of public management.
Along the same lines, the Mission observes that the constitutional design of the Nomination Commission assumes the participation of the deans of the faculties that include the Public Accounting and Auditing career of each university in the country, a formula that rests on the premise that each participating institution constitutes a university in real operation, with verifiable academic activity, teaching and student body, and its own infrastructure.
In this sense, the Mission considers it appropriate to reflect, with due transparency, on the origin of the participation of recently created institutions with respect to which there are no public elements that accredit known facilities, an effective student population or a verifiable academic career in the aforementioned career.
“The incorporation of entities that do not verifiably satisfy these assumptions could denature the representativeness of the Commission, artificially alter its composition and weaken the legitimacy of the selection process. The Mission calls for the verification of the suitability of the institutions called to integrate it to be carried out in accordance with the applicable constitutional and legal criteria, with adherence to objectivity, transparency and public interest,” he requested.
He announced that he will continue to follow up on the process of electing the comptroller and will maintain communication with State authorities, professional associations, universities, civil society, the private sector, indigenous peoples, women’s organizations, the media and other relevant actors.
“The election of an independent authority, technically competent and committed to accountability will be an important step in strengthening democratic institutions in Guatemala,” he highlighted.
He recalled that this comptroller election process is part of the second-degree elections that the Mission monitors within the framework of its mandate, along with the appointments already made of the attorney general and head of the Public Ministry, magistrates of the Constitutional Court and magistrates of the Supreme Electoral Tribunal.
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