Audit

Tribunal de Cuentas de la Provincia de Santa Fe

TC Santa Fe

62/100

Summary

The Tribunal de Cuentas de la Provincia de Santa Fe (TC Santa Fe) is the provincial external audit body for Santa Fe, established under Ley N° 12.510 (Administración Financiera y Control Interno, Santa Fe, 2005) y Ley N° 12.036. 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 8-year terms appointed by legislature. Audit reports and opinions are published publicly.

Independence Scorecard

Independence Score: 62/100 (good)
62/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length8 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Ley N° 12.510 (Administración Financiera y Control Interno, Santa Fe, 2005) y Ley N° 12.036
Citation
Ley N° 12.510 (Administración Financiera y Control Interno, Santa Fe, 2005) y Ley N° 12.036
Full text
Agency website →

Jurisdiction scope

Provincial public sector of Santa Fe: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.

Secondary Sources