Tribunal Superior de Cuentas
TSC
Summary
The Tribunal Superior de Cuentas (TSC) is Honduras's Supreme Audit Institution, created by Decreto N° 10-2002-E and operational since January 20, 2003. It is composed of three Magistrates elected by the Congreso Nacional by a favorable vote of two-thirds of the total deputies for seven-year terms. The TSC replaced the predecessor Contraloría General de la República and was designed to provide a more independent, collegiate oversight body. It audits all government entities and entities managing public funds, has full access to all public financial records and documents, and may refer findings of irregularities for administrative or criminal prosecution. As of 2024, the current Magistrates serve for the period 2024-2031. Annual reports are published and presented to Congress.
Independence Scorecard
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | 7 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 Orgánica del Tribunal Superior de Cuentas
- Citation
- Decreto N° 10-2002-E (D.O. 20-01-2003); Constitución de Honduras Arts. 205 numeral 38
- Full text
- Agency website →
Jurisdiction scope
All branches and levels of the Honduran state, including municipalities, autonomous and decentralized entities, state enterprises, and any private entity that receives, administers, or manages public funds. Performs external financial, management, and technical audits.