Auditoría General de la Nación
AGN
Summary
The Auditoría General de la Nación (AGN) is Argentina's Supreme Audit Institution, constitutionally recognized under Article 85 of the Constitución Nacional and governed by Articles 116-129 of Ley 24.156 (1992). It is composed of seven Auditors General serving staggered eight-year terms: three appointed by the Senate, three by the Chamber of Deputies, with each chamber appointing proportionally to the partisan composition of its members. The seventh member, who serves as President of the AGN, is designated at the proposal of the largest opposition political party in Congress, which is intended to ensure an independence check on the governing party. The AGN performs external financial, management, and performance audits of the entire national public sector, submitting its audit reports to Congress for use in parliamentary oversight. Its reports and opinions are published and publicly accessible. Members may be removed only for cause.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 8 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 de Administración Financiera y de los Sistemas de Control del Sector Público Nacional, Arts. 116-129
- Citation
- Ley 24.156 (B.O. 29-10-1992), Arts. 116-129; Constitución Nacional Art. 85
- Full text
- Agency website →
Jurisdiction scope
National public sector, including ministries, secretariats, decentralized agencies, public enterprises, and entities receiving national funds. Assists the National Congress in external control of the national public sector.