Tribunal de Cuentas de la Provincia de La Rioja

The Tribunal de Cuentas (Court of Accounts) of La Rioja is a constitutional body with jurisdiction over the whole Province. It has a president, a vice-president and three members (vocales), three of them lawyers and two public accountants, who serve six years and may be re-elected (Article 161).

The Chamber of Deputies designates the president, the vice-president and one member on the proposal of the majority bloc, and the other two members on the proposal of each party bloc represented in the Chamber, in order after the majority bloc (Article 162).

During the six-year term members can be removed only on the grounds and by the procedure set for the political-trial tribunal (Article 161); members can be denounced to the Chamber of Deputies for supervening physical or mental incapacity, poor performance, failure to meet the duties of the post or ordinary crimes (Article 108).

The Tribunal controls the legality of the collection and spending of public funds by officials and employees, centralised, decentralised and municipal bodies, public enterprises and enterprises with state participation, and private institutions that manage state funds, which must send it their documented accounts for approval or disapproval; it also inspects the provincial and municipal offices that manage public funds (Article 163).

Its rulings are final on whether funds were collected and spent in accordance with the Constitution and the law, subject to the appeals the law provides before the Superior Tribunal of Justice (Article 164). The Chamber of Deputies issues the organic law of the Tribunal (Article 165).