Tribunal de Cuentas de la Provincia de Santiago del Estero
TC Sgo. del Estero
Summary
The Tribunal de Cuentas de la Provincia de Santiago del Estero (TC Sgo. del Estero) is the provincial external audit body for Santiago del Estero, established under Ley N° 6.544 (Ley Orgánica del Tribunal de Cuentas de Santiago del Estero). 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° 6.544 (Ley Orgánica del Tribunal de Cuentas de Santiago del Estero)
- Citation
- Ley N° 6.544 (Ley Orgánica del Tribunal de Cuentas de Santiago del Estero)
- Full text
- Full text of law →
Jurisdiction scope
Provincial public sector of Santiago del Estero: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.