Tribunal de Cuentas de la Provincia de San Juan
TC San Juan
Summary
The Tribunal de Cuentas de la Provincia de San Juan (TC San Juan) is the provincial external audit body for San Juan, established under Ley N° 1.003-J (Tribunal de Cuentas de San Juan, Ley Orgánica). 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° 1.003-J (Tribunal de Cuentas de San Juan, Ley Orgánica)
- Citation
- Ley N° 1.003-J (Tribunal de Cuentas de San Juan, Ley Orgánica)
- Full text
- Agency website →
Jurisdiction scope
Provincial public sector of San Juan: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.