The Office of the Comptroller General of the Republic of Colombia (Spanish: Contraloría General de la República de Colombia) is a Colombian independent government institution that acts as the highest form of fiscal control in the country.
In 1923, after several years of financial crisis, President Pedro Nel Ospina requested an expert committee to study Colombian economic conditions.
A study led by the Kemmerer Mission, with the assistance of the Colombian Finance Minister Esteban Jaramillo, recommended Congress to create the Bank of the Republic, and the Office of the Comptroller General, and to structure the laws for this function using those already existing.
The Kemmerer Mission recommended the creation of the Office of the Comptroller General after considering that it could establish the necessary means for imposing a strict observance of the laws and administrative norms in the management of resources and public funds.
The new law was approved and signed by President Nel Ospina and his Minister of Finance Gabriel Posada, and finally ratified by Congress on July 19, 1923.