Tribunal de Cuentas de la Provincia de Misiones

The Tribunal de Cuentas (Court of Accounts) of the Province of Misiones examines the accounts of collection and investment of public revenue of the Province, the municipalities and the autarchic entities, approving or disapproving them within one year of their presentation (Ley I - N.° 3 Article 2; Constitution Article 133). It depends only on the law (Article 3).

It has a President who is a lawyer and two Vocales (members) who are public accountants, all irremovable and appointed by the Executive with the agreement of the Chamber of Representatives (Constitution Articles 116 and 132; Ley I - N.° 3 Articles 4 and 5).

Members keep office while their good conduct and capacity last, with no fixed term, and are removed through the procedure of Article 158 and following of the Constitution (Ley I - N.° 3 Article 5): a Jurado de Enjuiciamiento (jury of impeachment) made up of the President of the Superior Tribunal de Justicia, two of its ministers, two legislators and two lawyers, which hears accusations from any inhabitant on the grounds listed in Constitution Article 151, among them supervening physical or mental incapacity and an offence in the performance of the functions (Constitution Article 158).

A Fiscal Superior, appointed and removed in the same way as the members, takes prior review of the Tribunal's decisions on the legality of accounts and on liability proceedings, and can appeal a decision with which he disagrees to the Superior Tribunal de Justicia, with suspensive effect (Articles 6 and 8).

The Tribunal presents its budget to the Executive each year for inclusion in the General Budget of the Province (Article 24), and a special fund fed by fines, cooperation agreements and other receipts finances part of its spending (Articles 89 and 90).

It can examine the books and documents of public offices when it sees fit (Article 25), must require documents from public offices for the cases before it and can fine officials who delay (Articles 24 and 50), can apply warnings, pecuniary charges and fines for obstruction or disobedience (Article 24), and can use public force to carry out its final resolutions (Article 31).

It reports its own financial and asset management directly to the Chamber of Representatives before 30 April each year (Article 29).