Tribunal de Cuentas de la Provincia de Río Negro

The Tribunal de Cuentas (Court of Accounts) is the external control body of the Province, with functional autonomy, made up of three members (Constitution Article 161; Ley K 2.747 Article 2). A member needs the qualifications of a legislator and a law or economics degree with ten years of professional practice (Constitution Article 162; Ley K 2.747 Article 3).

The Legislature designates the members on the proposal of the Executive; they serve six years, may be re-designated, and are removed on the grounds and by the procedure of political trial (juicio político) (Constitution Article 166; Ley K 2.747 Article 2). The presidency is held for one year by the member whom the members themselves designate in the first fortnight of each December, and the president may be re-elected (Ley K 2.747 Article 2).

The Tribunal controls the legitimacy of income and spending under the budget, brings judgments of accounts and of liability against officials and employees, and gives an opinion on the investment accounts the Executive submits to the Legislature (Constitution Article 163; Ley K 2.747 Article 11).

It can ask public bodies for reports, records and documents, which provincial and municipal bodies must supply within the deadlines it sets or face the sanctions of the law, and it can enter State bodies to inspect and audit; if access or documents are refused after formal notice it can call for public force (Ley K 2.747 Article 12(b)(2) and (6)).

It can fine, up to 50 percent of monthly pay, those who are late with accounts, commit legal or regulatory breaches or disobey its resolutions (Article 12(c)). It prepares its budget project and sends it to the Legislative Power for consideration (Constitution Article 163(6); Ley K 2.747 Article 12(a)(2)).

It reports to the Legislature each year on the results of its controls and may send reports at any time for serious breaches or irregularities (Constitution Article 163(5); Ley K 2.747 Article 11(i)).