Sindicatura de Comptes de Catalunya
Summary
The Sindicatura de Comptes de Catalunya is the external audit institution (OCEx) of the Autonomous Community of Catalonia, with origins in 1984 and its current framework established by Llei 18/2010 of 7 June, dependent on the Parlament de Catalunya. Its board members (Consellers) are elected by the Parlament by a three-fifths majority for six-year terms, renewable once. The Síndic Major (Chief Board Member) is chosen from among the board members and appointed by the President of Catalonia for a three-year term. The Sindicatura audits the financial management of the Catalan public sector including local entities. Reports are submitted to the Parlament and made public. It operates alongside the national Tribunal de Cuentas with overlapping jurisdiction and is the oldest OCEx still in operation.
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
- Llei 18/2010, de 7 de juny, de la Sindicatura de Comptes
- Citation
- Llei 18/2010, de 7 de juny
- Full text
- Full text of law →
Jurisdiction scope
Autonomous Community of Catalonia government, its agencies, public sector entities, and local administrations within Catalonia receiving public funds; financial and compliance audit