Audit

Tribunal de Cuentas de la Provincia del Chubut

TC Chubut

59/100

Summary

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The Tribunal de Cuentas de la Provincia del Chubut (TC Chubut) is the provincial external audit body for Chubut, established under Ley N° XXVII-42 (ex Ley 4.139, Tribunal de Cuentas de Chubut). 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 6-year terms appointed by legislature. Audit reports and opinions are published publicly.

Independence Scorecard

Independence Score: 59/100 (moderate)
59/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length6 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° XXVII-42 (ex Ley 4.139, Tribunal de Cuentas de Chubut)
Citation
Ley N° XXVII-42 (ex Ley 4.139, Tribunal de Cuentas de Chubut)
Full text
Agency website →

Jurisdiction scope

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

Secondary Sources