Audiencia de Cuentas de Canarias
Summary
The Audiencia de Cuentas de Canarias is the external audit institution (OCEx) of the Autonomous Community of the Canary Islands, established by Law 4/1989 of 2 May (as modified by Law 5/2017) and dependent on the Parlamento de Canarias. Its five Auditores are elected by the Parlamento de Canarias by a three-fifths majority for five-year terms; the term of a replacement elected to fill a vacancy runs only for the remainder of the predecessor's mandate. The President's term is also five years, renewable. The Audiencia audits the financial management of the Canarian public sector, including island councils (cabildos insulares) and local entities. Reports are submitted to the Parlamento and made public. It operates alongside the national Tribunal de Cuentas with overlapping jurisdiction.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 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 4/1989, de 2 de mayo, de la Audiencia de Cuentas de Canarias
- Citation
- Ley 4/1989, de 2 de mayo; modif. por Ley 5/2017
- Full text
- Full text of law →
Jurisdiction scope
Autonomous Community of the Canary Islands government, its agencies, public sector entities, island councils (cabildos insulares), and local administrations within the Canary Islands receiving public funds; financial and compliance audit