Tribunal de Cuentas de la Provincia de San Juan

The Tribunal de Cuentas (Court of Accounts) of San Juan is a constitutional body with jurisdiction over the whole Province (Constitution Article 256). It has a president and a vice-president, who must meet the conditions for membership of the Court of Justice, and three members (vocales) with a university degree in accounting, economics, finance or administration (Article 257).

The Chamber of Deputies elects the president, the vice-president and one member on the proposal of the Executive, and they keep their posts while their conduct is good and they meet their legal obligations; the Chamber elects the other two members on the proposal of the party blocs represented in it, in order after the majority party, and they serve for the same period as the deputies, with the possibility of re-election (Article 258). Deputies serve four years (Article 132).

Members can be removed only on the grounds and by the procedure that apply to judges of the lower courts (Article 261): an accusation before the Jury of Enjuiciamiento, made up of one member of the Court of Justice chosen by lot, two deputies and two lawyers, for supervening physical or mental incapacity, crimes in the performance of their functions, failure to meet the duties of the post or ordinary crimes (Articles 229 and 230).

The Constitution says the organic law guarantees the Tribunal's power to prepare its own budget and to appoint and remove its staff (Article 260).

Under the organic law, Ley N° 1100-E, the Tribunal drafts and processes its own budget, examines the books and documents of the bodies under its jurisdiction, summons officials, employees and any other person it considers necessary to give information, can ask a judge for an order to enter a home, and fines up to one third of the basic salary of the person responsible for not complying with its notices, for not presenting accounts and for uncorrected defects (Article 3).

The Constitution requires prior judicial authorization to enter a home (Article 262). The Tribunal sends the Chamber of Deputies an annual report of its work and, within a year of receiving the investment account, an opinion on it (Article 4).