Tribunal de Cuentas de la Provincia de Santiago del Estero
TC Sgo. del Estero
Summary
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The Tribunal de Cuentas (Court of Accounts) supervises the financial and asset management of the Province, its municipalities and its centralised, decentralised and autarchic bodies (Ley 5792 Article 17). The Constitution makes it the external control body of the provincial public sector and of municipalities that have no court of accounts of their own, with full independence and functional autonomy (Constitution Article 170); the law adds that the Tribunal depends only on the law (Article 17).
It has five members with a degree in public accounting or law (Constitution Article 171). Three are appointed by the Executive with the agreement of the Chamber of Deputies and two by the Chamber, one proposed by the majority bloc and one by the minority (Constitution Article 171). Members serve four years and may be re-elected once, consecutively or not (Constitution Article 172; Article 1).
They can be removed only by political trial (juicio político) for poor performance of their functions, serious misconduct or ordinary crimes (Constitution Articles 171 and 142; Articles 1 and 6). The Tribunal prepares its own budget for inclusion in the General Budget of the Province (Article 16) and may transfer between its budget items (Article 17).
It can require records, books and files from provincial and municipal bodies and fine those who disobey its resolutions up to 10 percent of monthly pay (Article 18), and every public official must supply the information it asks for (Constitution Article 173). It approves or disapproves accounts, fines officials and runs administrative liability proceedings (Articles 18 and 20).
It presents an annual report of its work to the Legislature and the Executive (Article 18) and reports to the Legislature on the results of its controls and on the investment account (Constitution Article 173).
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 4 years |
| Removal standard | Impeachment 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° 5792, Tribunal de Cuentas de la Provincia (organic law of the Court of Accounts of the Province of Santiago del Estero)
- Citation
- Ley N° 5792 (8 de noviembre de 1989) as amended by Leyes N° 6.846 (2007) and N° 7.224 (2016); Constitución de la Provincia de Santiago del Estero (Constitution of the Province), arts. 142 and 170 to 173
- Full text
- Full text of law →
Jurisdiction scope
The provincial public sector and the municipalities that have no court of accounts of their own, covering the legal, budgetary, economic, financial, asset and operational aspects of their accounts and management; private entities that receive or manage public funds are also subject to the Tribunal's jurisdiction (Constitution Article 170). Ley 5792 names the provincial and municipal administration, public companies and other persons responsible for public funds, and the Poderes del Estado (branches of government), the Contaduría General and the decentralised bodies must send it copies of their laws, decrees and resolutions (Articles 18 and 19). Its administrative liability proceedings reach any salaried official of the Province except legislators, the Governor, Ministers, Secretaries of State and judges while they hold office (Article 20).