Sindicatura de Comptes de les Illes Balears
Summary
The Sindicatura de Comptes de les Illes Balears is the external audit institution (OCEx) of the Autonomous Community of the Illes Balears, established by Law 4/2004 of 2 April and dependent on the Parlament de les Illes Balears. Its three Síndics are elected by the Parlament by a three-fifths majority for six-year terms, renewable. The Síndic Major (chief auditor) has a three-year term and may be re-elected. The Sindicatura audits the financial management of the Balearic public sector including local entities and island councils (consells insulars). Reports are submitted to the Parlament and made public. It operates alongside the national Tribunal de Cuentas with overlapping jurisdiction.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Ley 4/2004, de 2 de abril, de la Sindicatura de Cuentas de las Illes Balears
- Citation
- Ley 4/2004, de 2 de abril
- Full text
- Full text of law →
Jurisdiction scope
Autonomous Community of the Illes Balears government, its agencies, public sector entities, and local administrations within the Balearic Islands receiving public funds; financial and compliance audit