The Latin American and Caribbean Organization of Supreme Audit Institutions is an international, autonomous, independent, apolitical and permanent organization, born in 1963, in Caracas, Venezuela, with the First Latin American Congress of Audit Institutions – CLADEFS, given the need for a superior forum to exchange ideas and experiences related to auditing and government control, as well as the promotion of cooperation and development relations between these entities. The Congress recommended the creation of a Latin American Institute for Fiscal Control, which would carry out specialized research functions and serve as a center for information, teaching, coordination and mutual assistance between audit institutions.
In the Second Latin American Congress of Audit Institutions held on April 9, 1965 in Santiago, Chile, with the draft Constitutive Charter prepared by the Office of the Comptroller General of the Republic of Chile, which was supplemented and merged with the special study of the Office of the Comptroller General of the Republic of Venezuela, the creation of the Latin American Institute of Statutory Sciences (ILACIF) was approved with the signatory countries: Argentina, Brazil, Colombia, Chile, Ecuador, El Salvador, Mexico, Nicaragua, Panama, Puerto Rico, Republic Dominican Republic, Uruguay and Venezuela. Later, Peru, Bolivia, Costa Rica, Guatemala, Honduras, Paraguay, Antilles and Suriname joined. In said Congress, the Office of the Comptroller General of the Bolivarian Republic of Venezuela was designated as Headquarters of the Institute and, the Comptroller of that country, Mr. Luis A. Pietri, designated as Chairman of the Institution, whose mandate lasted until 1972.
The Third Congress was held in Bogotá – Colombia in 1972, with the Comptroller General of the Republic of Peru being appointed as the Headquarters of the ILACIF for the 1973-1975 triennium, a period in which the Comptrollers Generales EP, Guillermo Schroth Carlín and Leoncio Pérez Tenaud were its Chairmen.
In the Fourth Latin American Congress, held in Lima-Peru in 1975, the Office of the Comptroller General of the State of Ecuador was designated as Headquarters for the 1976-1978 period, the Chairmen of the ILACIF being Colonels Solón Espinoza and Edmundo Rea Castillo.
The Fifth Latin American Congress was held in 1978 in Quito, Ecuador, the Office of the Comptroller General of the Republic of Colombia being designated as Headquarters for the 1979-1981 period, with Mr. Aníbal Martínez Zuleta as its Chairman.
In the Sixth Latin American Congress, held in Guatemala in 1981, it was agreed that the Office of the Comptroller General of the Republic of Colombia continue as Headquarters for the 1982-1984 period, ratifying the Comptroller of that country, Mr. Rodolfo Gonzáles García, as Chairman of the ILACIF.
In the Seventh Congress held in Brasilia – Brazil in 1984, the Office of the Comptroller General of the Republic of Peru was designated as Headquarters of the ILACIF for the 1986-1990 period, Comptroller Generals engineer Miguel Angel Cusiánovich and Dr. Luz Aúrea Sáenz Arana being its Chairmen.
In 1989, the ILACIF adopted the changes recommended by a reforming commission to its Statutes, its Constituent Charter and its organizational structure. In an extraordinary meeting on October 11, 1990, the Extraordinary General Assembly, held in Buenos Aires, Argentina, agreed that the institution would change its name to the current one, Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS). The term Organization was considered more appropriate for an institution that brings together officials at the highest level in terms of control and auditing.
The OLACEFS performs specialized scientific research functions and develops tasks for study, training, specialization, advisory and technical assistance, information and coordination, at the service of the Latin American and Caribbean Supreme Audit Institutions (SAIs), all for the purpose of promoting its development and improvement, as prescribed in Article 2 of its Constituent Charter.
In accordance with the provisions of the new Constituent Charter, the OLACEFS Presidency is exercised by the Full Member, represented by its holder, elected by the General Assembly, for a period of three years, without re-election. The functions and powers of this body are defined in the Regulations of the OLACEFS.
As of 1991, the Presidencies of the OLACEFS have been the following:
|1991 – 1996||Mexico||Superior Audit Office of the Federation of Mexico|
|1997 – 2002||Peru||Office of the Comptroller General of the Republic of Peru|
|2003 – 2004||Venezuela||Office of the Comptroller General of the Bolivarian Republic of Venezuela|
|2005 – 2006||Chile||Office of the Comptroller General of the Republic of Chile|
|2007 – 2008||El Salvador||Court of Accounts of the Republic of El Salvador|
|2009 – 2010||Colombia||Office of the Comptroller General of the Republic of Colombia|
|2011 – 2012||Ecuador||Office of the Comptroller General of the State of the Republic of Ecuador|
|2013 – 2015||Brazil||Court of Accounts of the Union of Brazil|
|2016 – 2018||Mexico||Superior Audit Office of the Federation of Mexico|
|2019 – 2021||Peru||Office of the Comptroller General of the Republic of Peru|
According to the provisions of the organizational regulations, the Executive Secretariat is directed by a Full Member elected by the General Assembly. It is in charge of an Executive Secretary, who is the holder of said Full Member. Their functions are exercised for a period of six years, extendable for an additional period of three years. This body is responsible for providing support to the various structures of the OLACEFS (Assembly, Board of Directors, Presidency, Committees, Commissions and Working Groups), as well as technical-administrative support for the execution of its activities.
As of 1990, the Executive Secretariats and Headquarters of the OLACEFS have been the following:
|Year||Country||SAI Executive Secretariat and Headquarters of the Organization|
|1990- 1996||Mexico||Superior Audit Office of the Federation of Mexico|
|1997- 2002||Peru||Office of the Comptroller General of the Republic of Peru|
|2003- 2012||Panama||Office of the Comptroller General of the Republic of Panama|
|2013- 2021||Chile||Office of the Comptroller General of the Republic of Chile|
It should be noted that the OLACEFS is a Regional Group of the International Organization of Supreme Audit Institutions (INTOSAI), a world institution that establishes the existence of prior links with the United Nations as an indispensable condition for participating in it.
However, according to its Charter, the OLACEFS is an autonomous body created by the will of the SAIs that comprise it. It should be noted that the relationship between the Organization and the INTOSAI does not constitute a link of dependence, but of coordination, in accordance with the 41st article of the aforementioned Charter, which states: “… the OLACEFS will maintain due interrelation and coordination with the INTOSAI.”
According to the current categorization, the full member entities of the OLACEFS come from the 22 countries detailed below: Argentina, Belize, Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Curacao, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Puerto Rico, Dominican Republic, Uruguay and Venezuela. It also has 28 associate members from Argentina, Brazil, Colombia, Spain, Portugal and the Dominican Republic.