Audit
Collegio dei Sindaci di Conto
Collegio Sindaci
64/100
Summary
The Collegio dei Sindaci di Conto (Board of Accounts Auditors) of San Marino is the supreme audit institution established by Law n. 59 of 13 June 1983. Members are appointed by the Grand and General Council (parliament) for 5-year terms. As a micro-state, San Marino has a compact oversight structure. EUROSAI member.
Independence Scorecard
64/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Legge n. 59 del 13 giugno 1983 (Norme sull'ordinamento del Collegio dei Sindaci di Conto)
- Citation
- L. n. 59/1983 (Bollettino Ufficiale della Repubblica di San Marino)
- Full text
- Agency website →
Jurisdiction scope
Audit of the administration of public accounts and finances of the Republic of San Marino; oversight of legality and regularity of financial management of state institutions.