Audit

Tribunal de Cuentas de la Provincia de La Pampa

TC La Pampa

52/100

Summary

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The Tribunal de Cuentas (Court of Accounts) of La Pampa supervises the collection and spending of provincial public revenue and the accounts of private institutions that receive provincial subsidies, as far as their use is concerned (Constitution Article 103).

It has a president, who is a lawyer or a public accountant, and two vocales, named by the Executive with the agreement of the Chamber of Deputies; the Executive chooses each one from a list of three candidates sent by the Council of the Magistracy after a competition of qualifications and examination (Constitution Article 104).

The organic law requires one lawyer and two public accountants (or Doctors in Economic Sciences), or one accountant and two lawyers, and members swear before the Executive (Decreto Ley 513/1969 Article 37). Members are irremovable and can be tried in the cases and manner the Constitution determines (Article 104); no fixed term is stated.

The Constitution's Jury of Enjuiciamiento, made up of the President of the Superior Tribunal of Justice, two lawyers chosen by lot and two deputies, hears accusations of poor performance or disorderly conduct against first-instance judges, prosecutors and the other officials the Constitution and the laws indicate (Article 113). The Tribunal exercises prior control and later judgment of accounts, and tries the liability of officials and employees (Decreto Ley Articles 1 and 2).

It can require reports, records or documents from any official or employee within 15 days, with a fine for failure to comply (Article 34), and, when accounts are not presented after a notice of ten days, it removes the documents from the offices, prepares the accounts at the responsible person's cost and may ask for the help of the public force (Article 12).

It drafts its own budget each year (Article 34); its president disposes of the funds the budget law assigns to it (Article 35); and it proposes staff appointments, promotions and removals to the Executive (Article 34). Sentences that fine or charge officials listed in Article 110 of the Constitution are declaratory and must be reported to the Legislature within 24 hours (Article 49), and the Tribunal publishes its sentences in the Boletín Oficial (Article 58).

Independence Scorecard

Independence Score: 52/100 (moderate)
52/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term lengthNot specified
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Decreto Ley N° 513/1969 (Ley Orgánica del Tribunal de Cuentas, organic law of the Court of Accounts of La Pampa, texto ordenado Decreto 635/1989) and Constitución de la Provincia de La Pampa (Constitution of the Province), arts. 103 and 104
Citation
Decreto Ley N° 513/1969 texto ordenado por Decreto N° 635/1989 y modificado por la Ley N° 452; Constitución de la Provincia de La Pampa (1994), arts. 103, 104 y 110 a 114
Full text
Full text of law →

Jurisdiction scope

The accounts and the financial and asset operations of the powers of the State and of autarchic or decentralised bodies, reviewed before the act and judged afterwards; the accounts of the Commissions of Fomento and, in the cases of the second part of Article 124 of the Constitution, of municipalities; liability trials of provincial and communal officials and employees in the cases of Article 124; and the use of subsidies the Province grants to private entities (Decreto Ley 513/1969 Article 1; Constitution Article 103). For the first two, its competence is limited to administrative proceedings (Article 1).

Secondary Sources