Tribunal de Contas do Estado de São Paulo
TCE-SP
Summary
The Tribunal de Contas do Estado de São Paulo (TCE-SP) is the external control body established by the State Constitution to audit the accounts of the São Paulo state government, its agencies, public companies, and municipalities. Members (Conselheiros) hold tenure until the mandatory retirement age of 75. The TCE-SP reports to the State Legislative Assembly (Assembleia Legislativa do Estado de São Paulo — ALESP) and operates with full independence from the executive branch. São Paulo is the most populous Brazilian state and the TCE-SP has broad jurisdiction encompassing all 645 municipalities. Its organization follows the model of the federal Tribunal de Contas da União per CF Art. 75.
Independence Scorecard
| 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 São Paulo / Lei Orgânica do TCE-SP
- Citation
- CE-SP Art. 33; Lei Complementar n. 709/1993 (Lei Orgânica TCE-SP)
- Full text
- Full text of law →
Jurisdiction scope
State departments, agencies, public companies, municipalities, and entities receiving state funds in São Paulo