Herri Kontuen Euskal Epaitegia / Tribunal Vasco de Cuentas Públicas
TVCP/HKEE
Summary
The Herri Kontuen Euskal Epaitegia / Tribunal Vasco de Cuentas Públicas (TVCP/HKEE) is the supreme external audit institution (OCEx) of the Basque Country (Euskadi), established by Law 1/1988 of 5 February (as modified by Law 6/2021) and dependent on the Eusko Legebiltzarra (Basque Parliament). Its members are elected by the Plenary of the Basque Parliament for six-year terms; this mandate is two years longer than the legislative term of the Basque Parliament to ensure continuity and institutional independence. The TVCP/HKEE audits the economic, financial, and accounting management of all Basque public institutions, including the regional government, the three provincial foral deputations (Diputaciones Forales), and local administrations. Reports are submitted to the Basque Parliament and made public. The body has a bilingual (Basque/Spanish) legal identity and operates alongside the national Tribunal de Cuentas with concurrent but non-exclusive 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 1/1988, de 5 de febrero, del Tribunal Vasco de Cuentas Públicas / Herri-Kontuen Euskal Epaitegia
- Citation
- Ley 1/1988, de 5 de febrero; modif. por Ley 6/2021
- Full text
- Full text of law →
Jurisdiction scope
Basque Country (Euskadi) government institutions, the Basque public sector, the three historic territories (Álava/Araba, Gipuzkoa, Bizkaia), and local administrations within the Basque Country receiving public funds; financial and compliance audit