Audit

Consejo de Cuentas de Castilla y León

55/100

Summary

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The Consejo de Cuentas de Castilla y León is the external audit institution (OCEx) of the Autonomous Community of Castilla y León, established by Law 2/2002 of 9 April and dependent on the Cortes de Castilla y León. Its three Consejeros are elected by the Cortes de Castilla y León for four-year terms, requiring a three-fifths majority in the first vote or an absolute majority in subsequent votes.

The President is appointed by the Cortes by absolute majority at the proposal of the Consejo's Plenary; the President may be re-elected for a second four-year term only. The Consejo audits the financial management of the Castilian-Leonese public sector including local entities. Reports are submitted to the Cortes and made public. It operates alongside the national Tribunal de Cuentas with overlapping jurisdiction.

Independence Scorecard

Independence Score: 55/100 (moderate)
55/100
Limited
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 reviewNone — reports published directly

Statute

Name
Ley 2/2002, de 9 de abril, reguladora del Consejo de Cuentas de Castilla y León
Citation
Ley 2/2002, de 9 de abril
Full text
Full text of law →

Jurisdiction scope

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

Secondary Sources