Audit

Cámara de Cuentas de Andalucía

59/100

Summary

The Cámara de Cuentas de Andalucía is the external audit institution (OCEx) of the Autonomous Community of Andalusia, established by Law 1/1988 of 17 March and dependent on the Parlamento de Andalucía. Its seven Consejeros are elected by the Parlamento de Andalucía by a three-fifths majority for six-year terms, with staggered renewal in three and four groups. The President is appointed by the President of the Regional Government at the proposal of the Plenary for a three-year renewable term. The Cámara audits the economic, financial, and accounting management of the Andalusian public sector including local entities within the community. Reports are submitted to the Parlamento and made public. The Cámara operates in parallel with the national Tribunal de Cuentas, with overlapping but non-exclusive jurisdiction.

Independence Scorecard

Independence Score: 59/100 (moderate)
59/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length6 years
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 1/1988, de 17 de marzo, de la Cámara de Cuentas de Andalucía
Citation
Ley 1/1988, de 17 de marzo; modif. por Ley 3/2011
Full text
Full text of law →

Jurisdiction scope

Autonomous Community of Andalusia government, its agencies, public sector entities, and local administrations within Andalusia receiving public funds; financial and compliance audit

Secondary Sources