Audit

Cámara de Cuentas de la República Dominicana

CC

49/100

Summary

The Cámara de Cuentas (Chamber of Accounts) is the supreme audit institution of the Dominican Republic, constitutionally established under Articles 248-252 of the Constitución Política (2015) and governed by Ley Orgánica No. 10-04 of 20 January 2004. The President and members of the Chamber are elected by the Senate for four-year terms. The Chamber audits all government institutions, decentralised bodies, municipalities, and any entity managing public funds, issuing financial, compliance, and performance audit reports. Annual reports are submitted to the National Congress and published. The Chamber also has a consultative jurisdiction on proposed laws affecting public finances. It is a member of INTOSAI and OLACEFS.

Independence Scorecard

Independence Score: 49/100 (moderate)
49/100
Weak
Methodology v0.1
AppointmentLegislative appointment
Term length4 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewLegislative review

Statute

Name
Ley Orgánica No. 10-04 de la Cámara de Cuentas; Constitución Arts. 248-252
Citation
Ley No. 10-04 (G.O. No. 10264 del 20-01-2004); Const. 2015 Arts. 248-252
Full text
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Jurisdiction scope

All central government institutions, decentralised and autonomous bodies, municipalities, and any entity receiving or managing public funds; financial, compliance, and performance audit of public revenues and expenditures.

Secondary Sources