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2007 Assessment

Argentina: Integrity Indicators Scorecard

Argentina: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
55	In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
56	Is the supreme audit institution effective?	69
57	Can citizens access reports of the supreme audit institution?	100

Indicator and sub-Indicator Details

In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments:

References: UN / OAS Conventions against Corruption The National General Audit Office is the institution whose main mandate is to audit the public administration. It is in charge of the external control of economic, financial and operative aspects.

National Constitution (article 85)

Financial Administration and Public Control Systems Law, Law 24156 (articles 116 to 127)

www.infoleg.gov.ar

Peer Review Comments: The National General Audit Office has to work with the SIGEN (Sindicatura General de la Nación - The National General Sindicate Office). SIGEN wesite: [ LINK ] On November 7, La Nación newspaper published an article revealing that by means of the decree 1344 (that regulates the Law of Financial Administration) the Government was trying to "advance" on the Independence of the Congress and the Justice. The article 8 of the above mentioned decree includes in " the central adminitración the Executive National Power, the Legislative Power and the Judicial Power ". The national agency that controls government acts is the SIGEN (Sindicatura General de la Nación). Civil servants of the Government deny any attempt of violating this independence guaranteed by National Constituton. The topic is going to continue in discussion. An article you can read about this: [ LINK ]

Is the supreme audit institution effective?

56a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments: The agency is a self-governing office. Its president is appointed by recommendation of the opposition party with more members in Congress.

References: National Constitution (article 85) Financial Administration and Public Control Systems Law, Law 24156 (articles 116 to 127)

www.infoleg.gov.ar

56b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments: No cases were found.

References: Interview with Julieta Arias, Transparency and Anti-Corruption Department, Poder Ciudadano Foundation, Aug. 17, 2007

56c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments:

References: [ LINK ]

"En busca del control perdido", ACIJ, [ LINK ]

56d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments:

References: Poder Ciudadano´s Reply to the Questionnaire of the Committee of Experts of the Follow-up Mechanism for the implementation of The Interamerican Convention against Corruption, 2006. [ LINK ]

Interview with Julieta Arias, Transparency and Anti-Corruption Department, Poder Ciudadano Foundation, Aug. 17, 2007

56e: In practice, the audit agency receives regular funding.

Score:

100

Comments:

References: [ LINK ]

"En busca del control perdido", ACIJ, [ LINK ]

56f: In practice, the audit agency makes regular public reports.

Score:

100

Comments: Reports are available on the Internet.

References: www.agn.gov.ar

[ LINK ]

56g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments:

References: [ LINK ]

"En busca del control perdido", ACIJ [ LINK ]

56h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments: The agency initiates investigations according to an annual plan defined by Congress.

References: [ LINK ] [ LINK ]

"En busca del control perdido", ACIJ [ LINK ]

Can citizens access reports of the supreme audit institution?

57a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments:

References: National Constitution (article 85) Financial Administration and Public Control Systems Law, Law 24156 (articles 116 to 127) www.infoleg.gov.ar

Internal Resolution 193/00 [ LINK ]

57b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments: Reports are available on de Internet.

References: www.agn.gov.ar

[ LINK ]

57c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments: Reports are available on the Internet.

References: www.agn.gov.ar

[ LINK ]