Tribunal de Comptes d'Andorra
Tribunal de Comptes
Summary
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The Tribunal de Comptes d'Andorra (Court of Accounts) is established under Art. 97 of the Andorran Constitution of 1993 and governed by the Qualified Law 9/2000 of 13 June 2000. It is the supreme audit institution of Andorra, responsible for examining and auditing all public accounts of central government, local corporations (comuns), and public enterprises. Members are elected by the General Council for renewable 6-year terms.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Llei qualificada del Tribunal de Comptes
- Citation
- Llei 9/2000, del 13 de juny del 2000 (BOPA núm. 38, 21.06.2000)
- Full text
- Agency website →
Jurisdiction scope
Audit of all public sector expenditure and revenue of Andorra's general government, parastatal entities, and public enterprises. Reports to the General Council (parliament).