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Auditor General’s Office


It is an assistant body to the Congress and as such part of the legislative branch.And set out in Article 85 of the Constitution.



As set out in Article 85 of the Constitution, it is the institution for external control of the national executive branches assets, its economic and financial operations and its general performance.To this end, it audits the legality of all activities of the centralized and decentralized administration of the national executive.The judicial power is not subject to the auditing by the Auditor General’s Office, however, the Supreme Court has requested a voluntary cooperation with the Office for the external auditing of its procurement operations.The Auditor General’s Office has no competence for the criminal investigation of a case, such as direct access to banking information.If allegations of criminal conduct are found, the office presents them to the Anti-Corruption Office or the judiciary for further investigation and prosecution.The Office does further not have the right to follow up as a plaintiff in the criminal process.Further to its control functions, the Office issues basic accounting standards in line with international guidelines.A Memorandum of Understanding with the Financial Intelligence Unit is under development.



The Auditor General’s Office has a budget of $20 million and 720 officials-a number that has been rising throughout the last years from a number of 400 officials.It was reported that the current state of resources, both financial and personnel, was challenging with regard to upcoming new topics, such as foreign loans, and to additional voluntary audits.



Auditoria General de la Nacion

Hipolito Yrigoyen 1236

2.Piso Cap.FED.C.P.1080

Buenos Aires


Tel: ++54 (11) 4383-6840, 4383-9181,

4383-9706, 4381-8875

Fax: ++54 (11) 43 81-9949