The Bolivarian Republic of Venezuela’s Constitution (1999) incorporates the processes of Accountability and particularly of the community councils. The Social Comproller relies on the information generated by the communities’ intervention processes. The community councils responsible of the popular power are called for the creation of Accountability and Social Comptroller. This paper analyzes the Comptroller by Social Accountability in Community Councils in Maracaibo, Zulia State, Venezuela, during the period 2008-2011 In this descriptive field research, we study three cases of community councils of the parish Aranza Coquivacoa in Maracaibo, Zulia State. The sources of information were documents and sem-istructured interviews with key subjects. The results show that: 1) General guidelines provided in the Constitution and the laws that legally argue shaping called community councils and Accountability processes and social control; b) social accountability practices that promote social control, c) Lack of a control system to monitor the activities of the communities. The conclusion about the existence of both institutional and social efforts around building a new community management for the development of the country, which if exceeded requires comprehensive care from the highest levels of government.