Cámara de Comptos de Navarra / Nafarroako Kontu Ganberak
Summary
The Cámara de Comptos de Navarra (also known as Nafarroako Kontu Ganberak in Basque) is the external audit institution (OCEx) of the Foral Community of Navarre, the oldest OCEx in Spain, established by Ley Foral 19/1984 of 20 December and dependent on the Parlamento de Navarra. Its President is elected by the Plenary of the Parlamento de Navarra for a six-year term. The Cámara audits the economic, financial, and accounting management of the Navarrese public sector including local entities. Navarre's foral status grants it a high degree of fiscal autonomy, which the Cámara de Comptos reflects through broader audit scope over the foral fiscal regime. 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 | 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 Foral 19/1984, de 20 de diciembre, de la Cámara de Comptos de Navarra
- Citation
- Ley Foral 19/1984, de 20 de diciembre
- Full text
- Full text of law →
Jurisdiction scope
Autonomous Community of Navarre (Foral Community of Navarre) government, its agencies, public sector entities, and local administrations within Navarre receiving public funds; financial and compliance audit