Tribunal de Cuentas de la Provincia de Buenos Aires
TCPBA
Summary
The Tribunal de Cuentas de la Provincia de Buenos Aires (TCPBA) is the provincial external audit body for Buenos Aires, established under Ley N° 10.869 (Ley Orgánica del Tribunal de Cuentas de la Provincia de Buenos Aires, 1989, y modif.). 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 8-year terms appointed by legislature. Audit reports and opinions are published publicly.
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 N° 10.869 (Ley Orgánica del Tribunal de Cuentas de la Provincia de Buenos Aires, 1989, y modif.)
- Citation
- Ley N° 10.869 (Ley Orgánica del Tribunal de Cuentas de la Provincia de Buenos Aires, 1989, y modif.)
- Full text
- Agency website →
Jurisdiction scope
Provincial public sector of Buenos Aires: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.