This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The Comptroller General of the Republic of Panama exercises prior control by constitutional mandate (Article 280 of the Political Constitution), performs control of acts of management of funds and public goods, to strengthen control in public entities in order to be transparent and efficient in the use of state resources. Regarding the changes that have occurred worldwide, there has been a rapid evolution both with technology and in mechanisms and strategies, to continue carrying out control work in public entities. Due to the COVID 19 Pandemic, the Republic of Panama declared a State of Emergency, affecting the way in which Prior Control is carried out. Based on the situation presented, the General Comptroller's Office advanced its plans to formalize Accountability as an effective mechanism that reinforces control with the objective of achieving greater transparency in the management of public funds and assets. This work has the purpose of describing what prior control is, how it is exercised and accountability.
