Tribunal de Cuentas de la Provincia de Tierra del Fuego
TC Tierra del Fuego
Summary
The Tribunal de Cuentas de la Provincia de Tierra del Fuego (TC Tierra del Fuego) is the provincial external audit body for Tierra del Fuego, Antártida e Islas del Atlántico Sur, established under Ley N° 28 (Tribunal de Cuentas de Tierra del Fuego, 1993). 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
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause 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
- Ley N° 28 (Tribunal de Cuentas de Tierra del Fuego, 1993)
- Citation
- Ley N° 28 (Tribunal de Cuentas de Tierra del Fuego, 1993)
- Full text
- Agency website →
Jurisdiction scope
Provincial public sector of Tierra del Fuego, Antártida e Islas del Atlántico Sur: executive branch agencies, decentralized entities, public enterprises, municipalities receiving provincial transfers, and any entity managing provincial public funds.