Tribunal de Cuentas de la Provincia de Santiago del Estero
TC Sgo. del Estero
Summary
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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.