General Comptroller Begins Forensic Audit in Panama

The General Comptroller of Panama has started a forensic audit at the Social Security Fund, focusing on possible irregularities and fraud related to medications and pensions. This action aims to ensure transparency in the use of public resources.


The General Comptroller's Office of the Republic has initiated a forensic audit at the Social Security Fund (C.S.S.), in response to the complaints filed by the Finance Department of that institution. This type of audit, according to Law No. 351 of December 22, 2022, can be initiated by complaint or ex officio when deemed necessary. On this occasion, the complaints received have motivated this audit to ensure transparency and appropriate use of public resources.

The main objective of the forensic audit initiated by the Comptroller's Office is to detect and prevent possible irregularities, fraud, and acts of corruption within the Social Security Fund. The aim is to ensure that public funds are managed efficiently and in strict compliance with current regulations, avoiding any type of manipulation that could affect the proper functioning of the institution.

This investigation will cover the period from 2019 to 2024, and will focus on various areas such as the medication system, payroll, and pensions of the entity. The Comptroller's Office has made it clear that it will follow the regulations established in numeral 4 of Article 11 of Law No. 32 of November 8, 1984, which has been modified and added to subsequently. It is essential for the Comptroller's Office to carry out these audits and investigations to ensure transparency and legality in the management of public resources in vital institutions such as the Social Security Fund.