Audit
Tribunal de Contas do Estado de Santa Catarina
TCE-SC
70/100
Summary
The Tribunal de Contas do Estado de Santa Catarina (TCE-SC) is the external control body established by the State Constitution to audit the accounts of the Santa Catarina state government, its agencies, public companies, and municipalities. Members (Conselheiros) hold tenure until the mandatory retirement age of 75. The TCE-SC 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
70/100
Moderate
Methodology v0.1
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | Not specified |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Constituição do Estado de Santa Catarina / Lei Orgânica do TCE-SC
- Citation
- CE-SC Art. 59; Lei Complementar n. 202/2000 (Lei Orgânica TCE-SC)
Jurisdiction scope
State departments, agencies, public companies, municipalities, and entities receiving state funds in Santa Catarina