Audit

Auditoría General de la Ciudad de Buenos Aires

AGC

62/100

Summary

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The Auditoría General de la Ciudad de Buenos Aires (AGC) is the provincial external audit body for Ciudad Autónoma de Buenos Aires, established under Ley N° 325 (Auditoría General de la Ciudad de Buenos Aires, 1999). As CABA's AGC it is modelled on the national AGN (Ley 24.156) rather than the classic TC model, with 7 Auditores Generales appointed by the Legislature. Members serve 8-year terms appointed by legislature. Audit reports and opinions are published publicly.

Independence Scorecard

Independence Score: 62/100 (good)
62/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length8 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Ley N° 325 (Auditoría General de la Ciudad de Buenos Aires, 1999)
Citation
Ley N° 325 (Auditoría General de la Ciudad de Buenos Aires, 1999)
Full text
Full text of law →

Jurisdiction scope

Provincial public sector of Ciudad Autónoma de Buenos Aires: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.

Secondary Sources