Audit

Tribunal de Contas do Estado de Pernambuco

TCE-PE

70/100

Summary

The Tribunal de Contas do Estado de Pernambuco (TCE-PE) is the external control body established by the State Constitution to audit the accounts of the Pernambuco state government, its agencies, public companies, and municipalities. Members (Conselheiros) hold tenure until the mandatory retirement age of 75. The TCE-PE reports to the State Legislative Assembly (Assembleia Legislativa) and operates with full independence from the executive branch. Its organization follows the model of the federal Tribunal de Contas da União per CF Art. 75.

Independence Scorecard

Independence Score: 70/100 (good)
70/100
Moderate
Methodology v0.1
AppointmentMixed (multi-branch)
Term lengthNot specified
Removal standardCannot be removed before term expires
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Constituição do Estado de Pernambuco / Lei Orgânica do TCE-PE
Citation
CE-PE Art. 67; Lei Orgânica TCE-PE

Jurisdiction scope

State departments, agencies, public companies, municipalities, and entities receiving state funds in Pernambuco

Secondary Sources