Tribunal de Cuentas de la Provincia del Neuquén

The Tribunal de Cuentas (Court of Accounts) of the Province of Neuquén is the single authority, in the administrative order, with exclusive power to approve the accounts rendered by the provincial public sector or, after an administrative liability proceeding, to disapprove them in whole or in part, with the same power over municipal accounts (Ley 2141 Article 88; Constitution Article 258). It carries out external control of the provincial and municipal public sector (Article 85).

The Constitution requires a President who meets the conditions to be a member of the Tribunal Superior de Justicia and at least two Vocales (members) who are registered public accountants (Constitution Article 259); Ley 2141 sets the body at one President and four Vocales, with the rank and pay of a first-instance judge (Article 93, as amended by Ley 2808).

Members are appointed by the Executive with the agreement of the Legislature (Constitution Article 260). The Constitution and Ley 2141 state no fixed term for them. They can be tried in the same way and in the same cases as first-instance judges (Constitution Article 261).

Judicial members who are not subject to political trial can be removed for poor performance or commission of an offence after an accusation before the Jurado de Enjuiciamiento (Jury of Impeachment), made up of the President and two ministers of the Tribunal Superior, two deputies and two lawyers (Constitution Articles 229, 267 and 268).

The Tribunal sends the Executive its draft budget each year for inclusion in the General Budget of the Province (Ley 2141 Article 89).

It can ask any provincial or municipal body for the information it needs, and the body must answer within the time the Tribunal sets, under the sanctions of the Act; where magistrates or officials with fuero (privileged jurisdiction) refuse, it applies to the Tribunal Superior de Justicia, the Legislature or the Executive and may publish the record in the Boletín Oficial, and with other officials it acts with all the powers of a criminal instruction judge (Article 89).

It can enter public bodies for inspections and audits; those responsible must hand over the documents requested and give the explanations asked for, and on refusal, after a formal warning, a court can be asked to authorise searches with the help of public force (Article 90). The President holds the powers of an instruction judge in all proceedings before the Tribunal and drafts a technical management report for the Chamber of Deputies (Article 94).

The Tribunal must report to the Chamber of Deputies, before the close of its ordinary sessions, on the General Investment Account of the previous year, and can carry out special examinations of acts and contracts of economic significance on its own initiative or at the Chamber's request (Article 89).