International Journal of Government Auditing – October 2004
Costa Rica
Annual Report of the Office of the Comptroller General
In accordance with the constitution of Costa Rica, the Office of the Comptroller General (CGR) must submit an annual report to the Congress at the beginning of each
legislative term (May 1st every year).
The annual report is composed of four parts.
- The first part, "Opinions and Suggestions for Improving the Management of Public Resources," deals with the CGR's audit tasks during the preceding year.
- The second part analyzes and assesses the performance of public institutions during that year. It also comments on areas of activity within the scope of the Costa Rican government and analyzes the public sector's financial position.
- The third part includes the accountability report of the CGR.
- The fourth part provides statistical information (charts, graphics, and matrices) that supplements the comments and analysis in the second part.
The CGR's annual reports for 1998-2003 are available on the CGR Web site (www.cgr.go.cr; search for "Memoria").
For additional information, contact: CGR, fax: ++506 296 05 63; e-mail: inforcgr@cgr.go.cr.