Tribunal de Cuentas de la Provincia del Chubut

The Tribunal de Cuentas (Court of Accounts) is the external control body of the Province, provided for in Section V, Chapter III of the Constitution and organised by Ley V N° 71 (Ley V 71 Article 1; Constitution Articles 219 to 221). It has five members, three public accountants and two lawyers, each with seven years in the profession and five years of residence in the Province (Constitution Article 220; Ley V 71 Article 2).

Two members are appointed by the Executive with the agreement of the Legislature and are irremovable while their conduct is good; the other three are appointed by the Legislature, one on the proposal of the majority bloc and the others on the proposals of the first and second minority (Constitution Article 220; Ley V 71 Article 2). Each bloc proposes a titular member and an alternate, and the appointment is approved by resolution of the Chamber (Ley V 71 Article 3).

Members serve six years, are irremovable during that period except on the grounds and by the mechanisms the Constitution provides, and may be re-designated (Constitution Article 220).

Members can be accused before the Tribunal de Enjuiciamiento (Court of Impeachment), made up of one minister of the Superior Tribunal de Justicia, two deputies and two lawyers chosen by lot, for faults or crimes committed in the exercise of their functions; its verdict acquits or removes (Constitution Articles 209, 211 and 213). The presidency rotates every year, by lot (Ley V 71 Article 2).

The Tribunal controls the legitimacy of income and spending of the central and decentralised administration, State companies, companies with State participation and recipients of provincial and municipal contributions, brings judgments of accounts and of liability, gives an opinion on the investment account and reports annually to the Legislature on the results of its controls (Constitution Article 219).

The organic law must be passed by two thirds of the Legislature and must guarantee that members' pay is not reduced, and the Tribunal's power to prepare its own budget and to appoint and remove its staff (Constitution Article 221). The Tribunal can enter any State body to audit, check and gather the reports it considers necessary, and can require accounts and any other documentation it considers necessary (Ley V 71 Article 18).

The Legislature exercises external control of the Tribunal's own administration, and the Tribunal renders an annual account of its financial and asset management (Ley V 71 Article 21).