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The Office of the Comptroller General of the Republic, by constitutional mandate, exercises subsequent control over the use and management of public funds and goods. One of the mechanisms used by this Supreme Audit Institution to exercise this control is the examination of accountability reports. Before 2020, the CGR carried out evaluations of the accountability reports and communicated the observations thereon to the entities; however, those reports were not properly examined. At the end of 2020, the Regulation of Rendering, Examination and Settlement of Accounts of Management Agents and Employees was approved, which is the basis for entities to present the accountability reports that will be subject to examination. Subsequently, through Resolution N° 1810-2020-DNMySC of December 14, 2020, the National Subdirectorate of Accountability was created, which was attached to the National Directorate of Oversight General, which is the operational unit responsible for examining the accountability reports received at the CGR. The examination of accounts is carried out through the phases of planning, execution, and presentation of results. With this essay we describe the steps to be followed by the auditor to carry out these phases.
