Audit
Tribunal de Cuentas de la Provincia de Salta
TC Salta
56/100
Summary
The Tribunal de Cuentas de la Provincia de Salta (TC Salta) is the provincial external audit body for Salta, established under Ley N° 6.830 (Ley Orgánica del Tribunal de Cuentas de Salta, 2012). It operates under the Latin model of control externo: auditing provincial accounts, reviewing the annual balance (cuenta de inversión), and, in some cases, imposing surcharges (cargo de deuda) on officials responsible for fiscal harm. Members serve 7-year terms appointed by executive. Audit reports and opinions are published publicly.
Independence Scorecard
56/100
Limited
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 7 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley N° 6.830 (Ley Orgánica del Tribunal de Cuentas de Salta, 2012)
- Citation
- Ley N° 6.830 (Ley Orgánica del Tribunal de Cuentas de Salta, 2012)
- Full text
- Agency website →
Jurisdiction scope
Provincial public sector of Salta: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.