Copyright (c) 2026 Abner Palacios Selles
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The purpose of this paper is to analyze and reflect on External Prior Oversight in the Republic of Panama, an essential function exercised by the Office of the Comptroller General of the Republic as an autonomous entity responsible for overseeing acts involving the management of public funds, assets, and resources before their execution. Throughout the study, the doctrinal, legal, and economic foundations that support this form of oversight are reviewed, along with its historical evolution, from Law 84 of 1930 to current legislation, and its constitutional relevance as a guarantee of legality, efficiency, and transparency in public management.
External prior oversight acts as a preventive and corrective mechanism, preventing irregular acts or acts contrary to the legal order from materializing, thus strengthening citizen confidence in institutions. The specific acts subject to this oversight are also examined, such as administrative contracts, payment orders, tax exemptions, and loans, among others.
Finally, a distinction is made between ex ante control, ex post control, and internal control, emphasizing that the effectiveness of the former lies in its ability to anticipate errors and safeguard state assets. The conclusion is that ex ante external control must be maintained and modernized as a fundamental pillar of the Panamanian public oversight system.
