Tribunal de Cuentas de la Provincia de Santa Fe
TC Santa Fe
Summary
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The Tribunal de Cuentas (Court of Accounts) is a constitutional body with jurisdiction over the whole Province: in the cases and form the law sets, it approves or disapproves the collection and investment of public funds and declares the resulting liabilities (Constitution Article 144). Ley N° 12.510 gives it the subsequent external control of the non-financial provincial public sector, with legal personality, functional autonomy and administrative and financial autarchy (Articles 192 and 202).
It has five vocales, one of them president, three public accountants and two lawyers; before appointing them the Executive must consult the professional bodies on the nominees' suitability (Article 193). The members are appointed by the Executive with the agreement of the Legislative Assembly, serve six years and stay in office until a replacement is named (Constitution Article 144; Ley 12.510 Article 193).
They can be removed only by political trial (juicio político), in which the Chamber of Deputies accuses and the Senate judges (Constitution Articles 144 and 146 to 149; Ley 12.510 Article 193). The plenary chooses the president for each financial year (Article 197). The Tribunal prepares its annual budget project and sends it to the Legislative Chambers (Article 200).
It can enter any body under its control without judicial authorization, require every provincial public sector entity to supply the documents it asks for, and fine those who disobey its requirements or decisions by an amount between 10 and 200 percent of the salary of the highest-ranking administrative agent of the body concerned (Article 203).
It examines the investment account and reports on it to the Legislative Chambers within 120 days of receiving it (Article 202), presents a report of its management to the Legislature before 1 May each year (Article 200), and the Legislature receives each April the management report and accounts of the president of the Tribunal (Constitution Article 90).
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 6 years |
| Removal standard | Impeachment 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
- Constitución de la Provincia de Santa Fe (2025), art. 144, y Ley N° 12.510 (Administración, Eficiencia y Control del Estado), Título VI, Tribunal de Cuentas
- Citation
- Constitución de la Provincia de Santa Fe (Constitution of the Province of Santa Fe, sanctioned 10 September 2025, in force from its… publication), arts. 90(24), 144 y 146 a 150; Ley N° 12.510, Título VI, arts. 192 a 203, modificada por Ley N° 13.985
- Full text
- Full text of law →
Jurisdiction scope
The non-financial provincial public sector (Ley 12.510 Article 202). The audit reaches executing units of projects financed by international credit bodies, public service regulators, private holders of privatisation or concession contracts (only as to the obligations arising from the contract and within the limits of Article 5 of the law), and non-state public entities in whose direction or administration the State has responsibility (Article 202(b)). Liability proceedings can reach any salaried official of the Province, other than members of the Legislature and the officials listed in Article 98 of the Constitution as cited by the law (Article 203(r)).