Auditoría General de la Provincia de Salta

The Auditoría General de la Provincia (General Audit Office of the Province of Salta) is the province's external control body. It has functional, administrative and financial independence, carries out subsequent external control and audit of the economic, financial, asset, budgetary and operational management of provincial and municipal public finances, and acts and reports within the sphere of the Legislature (Constitution Article 169(III); Ley 7.103 Articles 31 and 32).

It has five members called General Auditors, at least two of whom must reflect the proposal of the opposition deputies (Ley 7.103 Article 36; Constitution Article 169(III)).

A permanent commission of seven members of the Chamber of Deputies, with participation of the minority (four of the seven from opposition parties or electoral fronts under the Constitution), selects the candidates, the selection is brought to the plenary of the Chamber of Deputies, and the Chamber of Senators appoints them after a public hearing in public session (Constitution Article 169(III); Ley 7.103 Article 38).

The Constitution as reformed in December 2021 says they serve eight years and cannot be appointed again; Ley 7.103 Article 40 as published says five years with the possibility of reappointment. They have the same incompatibilities and immunities as judges and are removed for the same causes as judges through political trial (juicio político) (Constitution Article 169(III); Ley 7.103 Article 40).

The President is chosen by simple majority among the members and serves two and a half years (Ley 7.103 Article 39). The Office proposes its own budget and reports it to the Legislature, and its collegiate body approves the draft budget that goes to the Legislature, while the Legislature, in approving the general budget law, provides for sufficient resources for the Office (Ley 7.103 Articles 9, 32(l) and 33(b)).

Provincial and municipal authorities, agents and officials must supply the information the Office requires (Constitution Article 169(III); Ley 7.103 Article 7). Each year it examines the Cuenta General del Ejercicio (general account of the budget year), gives a reasoned opinion and sends the report to the Legislature, and its reports, opinions and final pronouncements are public and must be published by the Office (Constitution Article 169(III); Ley 7.103 Article 32(b) and (ñ)).

Ley 7.103 Article 45 provides that the members of the Tribunal de Cuentas cease once the Auditoría General's members take office, and Article 46 provides for the liquidation of the Tribunal de Cuentas.