Tribunal de Cuentas de la Provincia de Entre Ríos

The Tribunal de Cuentas (Court of Accounts) is an external control body with functional autonomy (Constitution Article 213). It has five members: a President who is a lawyer and two members (vocales) who are public accountants, designated under Article 217, and two further members designated in parliamentary representation of the majority and the first minority of the Chamber of Deputies, who hold office until the end of the constitutional period (Article 214).

The President, the two accountant members and the Tribunal's prosecutors (fiscales) are appointed after a public competition: a competition jury convened by the Executive, with equal participation of academic sectors, civil associations promoting transparency and ethics in public office and the professional bodies, chooses a shortlist (terna) that goes to the Executive for appointment with the agreement of the Senate (Article 217).

All members may be removed by the Jury of Enjuiciamiento as judges and prosecutors are, with the same incompatibilities and prerogatives, and their pay is equated with that of judges and prosecutors of the Courts of Appeal (Article 214). Members are subject to the Jury's regime (Article 219); the Jury has three members of the Superior Court, two legislators, four lawyers and two members designated by civil-society organisations (Article 218).

The Tribunal decides on the collection and investment of public funds, audits the public administration, autarchic bodies and State companies, and issues instructions and recommendations to prevent or correct irregularities; it does not exercise judicial functions, its resolutions on accounts and responsibilities can be appealed in the administrative-litigation courts, and they are sent to the State Attorney (Fiscalía de Estado) for execution (Article 213).

The Executive's report on budget execution goes to the Tribunal for an opinion before the Legislature considers it, and the Tribunal must send the Legislature its report and accounts for the previous year before 31 March each year (Article 213). The Tribunal proposes and executes its own budget and appoints and removes its staff (Article 217). Its organic law is Ley N° 5.796.