Tribunal de Cuentas de la Provincia de Entre Ríos
TC Entre Ríos
Summary
The Tribunal de Cuentas de la Provincia de Entre Ríos (TC Entre Ríos) is the provincial external audit body for Entre Ríos, established under Ley N° 4.008 (Ley Orgánica del Tribunal de Cuentas de Entre Ríos, 1967, 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 6-year terms appointed by legislature. Audit reports and opinions are published publicly.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 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° 4.008 (Ley Orgánica del Tribunal de Cuentas de Entre Ríos, 1967, y modif.)
- Citation
- Ley N° 4.008 (Ley Orgánica del Tribunal de Cuentas de Entre Ríos, 1967, y modif.)
- Full text
- Agency website →
Jurisdiction scope
Provincial public sector of Entre Ríos: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.