Tribunal de Cuentas de la Provincia de Misiones
TC Misiones
Summary
Drafted with AI
Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
The Tribunal de Cuentas de la Provincia de Misiones (TC Misiones) is the provincial external audit body for Misiones, established under Ley N° 2.514 (Ley Orgánica del Tribunal de Cuentas de Misiones, 1987). 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° 2.514 (Ley Orgánica del Tribunal de Cuentas de Misiones, 1987)
- Citation
- Ley N° 2.514 (Ley Orgánica del Tribunal de Cuentas de Misiones, 1987)
- Full text
- Agency website →
Jurisdiction scope
Provincial public sector of Misiones: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.