In 1999 in Venezuela constitutional and legal bases were promoted for the purpose of contributing to a deepening of democracy and social justice. Among the transformations proposed were the incorporation of a social accounting of public management. The state governments in this process continue to be key elements for the national government in social, economic and political development in the country. The purpose of this paper is to explore the conditions of the Zulia State Governors office in the exercise of social accounting. The methodology was based the analysis of theoretical and judicial documents, as well as semi-structured interviews of officials in saidgovemors offices. The results indicate that: 1) there is widespread incorporation of citizen rights and obligations in social control in the new legal framework, 2) citizens have rights to receive information in order to exert social control, 3) there is little action on the part of the regional governmental apparatus to apply this institutional framework due to political differences with the national government, 4) there is a lack of transparency on the part of state governors offices, which places obstacles in social accounting, and 5) there is an absence of training of government officials in the area of social control. The conclusion is that legal national and state conditions favor social control but Governors offices do not undertake actions that promote this practice.