Tribunal de Cuentas de la Provincia de Catamarca
TC Catamarca
Summary
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The Tribunal de Cuentas (Court of Accounts) of Catamarca is the Province's external control body for public funds, with duties set by the Constitution and the law (Constitution Article 189). It has three members: a president who is a lawyer with four years of practice and two vocales who are public accountants with four years of professional practice (Constitution Article 190; Ley 4.621 Articles 2 and 3).
They are named by the Executive with the agreement of the Senate and serve while their conduct is good, with no fixed term (Constitution Article 190). They are tried in the same way and in the same cases as judges (Constitution Article 191).
Their irremovability lasts while their conduct is good, and they can be separated from office for cause by the procedure of Articles 191 and 220 of the Constitution (Ley 4.621 Article 8); the organic law allows a Jury of Enjuiciamiento to be requested for serious misconduct, notorious neglect of duties or mismanagement, or where a member falls under the disqualifications of the law (Ley 4.621 Article 20), and that jury has the President of the Court of Justice, a senator, two deputies and two lawyers (Constitution Article 220).
The Constitution requires the organic law to guarantee unalterable salaries for the members and the Tribunal's power to draft its own budget and to appoint and remove its staff (Article 192); the Tribunal sends its draft budget to the Executive for inclusion in the General Budget of the Province (Ley 4.621 Article 25).
It can require reports from public authorities, and from private entities and persons connected with the matters under review, with peremptory deadlines; it can enter any public body to make checks; it can fine up to the equivalent of three months' salary for disobedience of its resolutions and requests for information; and it can use public force to enforce its resolutions (Ley 4.621 Articles 24 and 25). It presents an annual report of its work to the Legislature before 31 May of each year (Constitution Article 189).
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | Not specified |
| 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
- Decreto-Ley N° 4.621 (Ley Orgánica del Tribunal de Cuentas, organic law of the Court of Accounts of Catamarca) and Constitución de la Provincia de Catamarca (Constitution of the Province of Catamarca), arts. 189 to 194
- Citation
- Decreto-Ley N° 4.621 sancionado el 8 de agosto de 1991 (Boletín Oficial, 23 de agosto de 1991); Constitución de la Provincia de Catamarca (1988), arts. 189 a 192 y 220
- Full text
- Full text of law →
Jurisdiction scope
The collection and spending of public funds by all officials and administrators of the Province, the municipalities and the communes; the operations and accounts of the semi-state entities (haciendas paraestatales), meaning public- or private-law entities in whose management the State has a representative or responsibility or which it has supported with capital, guarantees, concessions, privileges or subsidies; and state enterprises (Ley 4.621 Article 24, items 1, 3 and 14; Constitution Article 189).