Tribunal de Cuentas de la Provincia de San Luis

The Tribunal de Cuentas (Court of Accounts, called the Honorable Tribunal de Cuentas in its organic law) is the province's external control body for public finances. It is the only authority with exclusive power in the administrative order to approve or reject the accounts rendered by the provincial administration, autarchic bodies, centralised, decentralised and deconcentrated entities and municipalities (Ley Article 3; Constitution Article 238).

It has five members, three in economic sciences and two lawyers (Constitution Article 241; Ley Article 4). Three are elected by the Chamber of Senators on the Executive's proposal and keep their posts while their conduct is good and they meet their legal obligations; the other two are elected by the Legislative Assembly, one proposed by the majority and one by the minority, and serve two years coinciding with legislative renewals (Constitution Article 242; Ley Article 6).

The President is elected each year by all members from among the three Senate-elected members (Constitution Article 243; Ley Article 6(3)). Members have the incompatibilities of judges and are removed by the Jury of Enjuiciamiento of magistrates (Constitution Article 245; Ley Article 10); that jury has nine members and is presided by the President of the Superior Court, with three deputies, three lawyers and three magistrates (Constitution Article 224).

The Constitution says the organic law guarantees the Tribunal's functional independence, the intangibility of its members' salaries and the power to draw up its own budget and to appoint and remove its staff (Constitution Article 244); the President disposes of the funds assigned by the budget law and the Tribunal proposes its annual budget to the Executive (Ley Articles 25(4) and 43(4)).

It may examine books and documents in public offices, require reports from all public bodies, carry out on-site checks, and fine up to 20 percent of monthly pay for breaches or for disobeying its resolutions (Ley Article 40(6), (7), (8) and (13)).

Provincial and municipal officials must supply the documents it requests (Ley Article 66), it may summon municipal officials to give reports and explanations (Article 58), it may use public force to enforce its resolutions (Article 42), and it must obtain a judge's prior authorisation before entering homes (Constitution Article 246).

Its rulings are final as to whether the collection and investment of funds complied with the law, subject only to the appeals the law provides before the Superior Court of Justice (Constitution Article 239), and the State Attorney brings the resulting actions (Constitution Article 240). It submits an annual report of its management to the Legislature (Ley Article 43(6)).