Audit

Tribunal de Cuentas de la Provincia de Santa Cruz

TC Santa Cruz

52/100

Summary

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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)).

Independence Scorecard

Independence Score: 52/100 (moderate)
52/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term lengthNot specified
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° 3938 (Regulación de organización y constitución del Tribunal de Cuentas de la Provincia) and Constitución de la Provincia de Santa Cruz, Article 123
Citation
Ley N° 3938 (sancionada el 12 de junio de 2025; promulgada por Decreto N° 0623 del 8 de julio de 2025); Constitución de la Provincia de… Santa Cruz (Constitution of the Province, text of 1957 as reformed in 1994 and 1998), art. 123
Full text
Full text of law →

Jurisdiction scope

The provincial public sector (the Provincial Public Administration as composed under Article 8 of Ley 3755), municipalities and development commissions, any other body created or to be created by the Province or municipalities that administers public funds, private organisations that have received subsidies or contributions, and institutions or funds whose administration, custody or conservation is in the hands of the Province directly or through provincial entities (Ley 3938 Article 2). Private-law entities in which the State or municipalities share direction or administration, or that hold concessions, privileges or subsidies, are treated as para-State enterprises and are subject to its supervision (Articles 38 and 39). Where liability could reach members of the legislative or judicial branches, the Tribunal reports to the Legislature and holds the file (Article 19(2)).

Secondary Sources