Tribunal de Cuentas de la Provincia de Santa Cruz

The Tribunal de Cuentas (Court of Accounts) is the external control body of the State, with subsequent legal, budgetary, economic, financial and asset control over the provincial public sector, municipalities and development commissions (Comisiones de Fomento), any other body that administers public funds, and private organisations that receive subsidies or contributions (Ley 3938 Articles 1 and 2).

It has a President and five members (Vocales), graduates in economic sciences or lawyers (Article 3). Members are appointed by the Executive with the agreement of the Chamber of Deputies, except one who is appointed on the proposal of the political party that forms the first minority in the Province (Constitution Article 123; Ley 3938 Article 5).

Those appointed with the Chamber's agreement have security of tenure (inamovilidad) while their good conduct lasts and can be displaced only on the grounds and by the procedure of the organic law; the member named on the first minority's proposal serves two years and may be designated again for successive periods without limit (Article 5).

A member may be removed on a reasoned complaint by any inhabitant, or by the Executive with the agreement of the Chamber of Deputies, on the grounds and by the procedure of Ley 3859 or the law that replaces it (Article 6); Ley 3859 sets up the Tribunal de Enjuiciamiento (trial court for magistrates and officials) and lists in its Article 20 the grounds on which the officials it covers can be accused.

The Executive suspends at once a member against whom a final order of prosecution for an intentional crime is made (Article 6). The Tribunal presents its draft budget each year to the Ministry of Economy, Finance and Infrastructure for sending to the Chamber of Deputies (Article 19(5)), and its President disposes of the funds the Budget Law grants it (Article 24(d)).

All provincial and municipal officials and magistrates must supply the reports, records, original documents and vouchers it asks for within the deadlines it sets; if they do not, the Tribunal may have an employee collect them and may correct the disobedience disciplinarily (Article 20).

It may fine responsible persons up to 50 percent of monthly nominal salary for breaches of law or regulation and up to 10 percent for disrespect or disobedience of its resolutions (Article 19(3) and (4)), may summon municipal officials to give the reports or explanations it needs to study accounts (Article 37), and may use public force to carry out its final resolutions (Article 23). It presents its annual report (memoria anual) directly to the Legislature (Article 19(12)).