Comptroller General of Chile

[citation needed] The first head of the office was the lawyer Pablo Ramírez who simultaneously served as Minister of Finance.

[2] Charged with serving as the government's auditor, it must take part in the approval or rejection of the revenue and investment accounts of public funds,[citation needed] scrutinizes the collection and expenditure of government funds by the National Treasury, the municipalities, and other state services as determined by law.

[2] The office also performs a legality review function called "toma de razón" (taking consideration).

Exercising this ex-ante review power, the comptroller scrutinises, on constitutional and legal grounds, executive decisions and regulations prior to their official publication or communication.

In practice, the exercise of the interpretive power has entailed that many practitioners use the office as an administrative tribunal which works alongside the ordinary judiciary in the country.