Auditoría General de la Ciudad de Buenos Aires
AGC
Summary
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The Auditoría General de la Ciudad (AGC, General Audit Office of the City of Buenos Aires) is the City's external audit body. It depends on the Legislature and has legal personality, standing to sue and functional and financial autonomy (Constitution Article 135; Ley E-70 Article 131). It is a collegiate body of seven General Auditors (Constitution Article 136; Ley E-70 Article 131).
The Legislature appoints them by absolute majority of its members, on the proposal of the parties or alliances in the Legislature in proportion to their numbers, and the Legislature's largest opposition party or alliance proposes the General Auditor who serves as President (Constitution Article 136; Ley E-70 Article 137). General Auditors serve four years and may be reappointed once (Ley E-70 Article 140).
They can be removed only by a vote of two thirds of all members of the Legislature, for serious misconduct, poor performance, a final prosecution for an intentional offence or material inability to serve, and the right of defence must be assured beforehand (Ley E-70 Article 141).
The budget law must provide the Office with sufficient resources (Constitution Article 135), the College of Auditors submits its audit plan and its draft budget to the Legislature each year (Ley E-70 Article 143(e)), and the Legislature analyses the Office's budget and sends it to the Executive for inclusion in the City budget (Constitution Article 80, item 27).
Officials and heads of audited bodies must supply the information the Office requires (Constitution Article 135), the College may require the collaboration of all agents, authorities and heads of bodies within its competence (Ley E-70 Article 143(b)), and an official who obstructs the Office or withholds information commits poor performance that can lead to political trial (juicio político) or an administrative inquiry (Ley E-70 Article 146).
The College presents its annual report of activity to the Legislature before 1 April and presents its audit reports to the Legislature for consideration, and the President reports to the Legislature before 1 April and 1 October (Ley E-70 Articles 143(f), 143(g) and 144). All its opinions are public (Constitution Article 135; Ley E-70 Article 148). Ley N° 325, in its original version sanctioned on 28 December 1999, approves the Office's own basic rules, organisational structure and salary levels.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 4 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
- Constitución de la Ciudad Autónoma de Buenos Aires (Constitution of the City), arts. 135 y 136, y Ley E-70 (Ley N° 70, Sistemas de Gestión, Administración Financiera y Control del Sector Público), Título VI, Capítulo I
- Citation
- Constitución de la Ciudad Autónoma de Buenos Aires 1 de octubre de 1996, arts. 135 y 136; Ley E-70 (Ley N° 70), arts. 131 a 148, texto consolidado por Ley N° 5.666; Ley N° 325 (Normas Básicas de la Auditoría General, versión original de 1999)
- Full text
- Full text of law →
Jurisdiction scope
The centralised and decentralised public sector of the City whatever its organisational form, companies, societies and entities in which the City holds a stake, private entities awarded privatisation or concession processes (as to the obligations arising from their contracts), and any entity that receives, spends or administers public funds under a legal norm or for a public purpose (Ley E-70 Article 132). It also verifies the correct use of public resources granted as contributions or subsidies, including those destined for political parties in the district (Constitution Article 135; Ley E-70 Article 135(l)).