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The existence of an effective system of balances and counterweights, aimed towards making effective the principle of separation of powers and reducing the arbitrariness of public bodies, stands as one of the fundamental pillars of the Rule of Law.
Within this framework of checks and balances that characterize the rule of law, Office of The Comptroller General in the Republic of Panama occupies a place of singular value, being an institution that was created with the laudable purpose of supervising acts that affect public funds and assets, in order to ensure that they are manged in compliance with the requirements established by the Panamanian legal system, so that the purpose for which they were issued is fulfilled and a correct and rational use of public assets is made.
This article is about Office of The Comptroller General in the Republic of Panama, its origin, characteristics and functions. Regarding the latter, I am referring in particular to the supervisory function over acts of patrimonial damage, which is divided into two large branches: prior control and subsequent control, front and back of the same function, highlighting both its characteristic notes and main differences.
