Tribunal de Cuentas de la República
TCR
Summary
The Tribunal de Cuentas de la República is Uruguay's Supreme Audit Institution, constitutionally established under Articles 208-212 of the Constitución de la República. It is composed of seven members appointed by the General Assembly (Asamblea General, i.e., joint session of both chambers of Parliament) by a two-thirds vote of all components. Each member has three alternates. Members serve until the new General Assembly that replaces the appointing one makes new appointments; they are eligible for re-election. The Tribunal exercises both prior control (intervención previa) — reviewing and approving certain government financial acts before they take effect — and subsequent audit of all public accounts. It is a genuinely independent constitutional body with authority to observe, suspend, or refer to Parliament any act that it deems irregular. Annual reports and opinions on the general account of the nation are published and presented to the General Assembly.
Independence Scorecard
| Appointment | Supermajority legislative appointment |
|---|---|
| Term length | Not specified |
| 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
- Constitución de la República Arts. 208-212; Texto Ordenado de Contabilidad y Administración Financiera (TOCAF)
- Citation
- Constitución Arts. 208-212; Decreto 150/012 (TOCAF)
- Full text
- Agency website →
Jurisdiction scope
Prior and subsequent audit of all expenditure and revenue of the national public administration, departments (departamentos), and autonomous entities. Intervenes in public procurement processes; issues prior approvals for certain categories of expenditure.