Key Benefits:
1
PROPOSED LAW NO. 73 /X
Exhibition of Motives
The activity carried out by the Court of Auditors in recent years has allowed to identify a
set of subjects to be deprived of legislative amendment so as to make this Court
more up-to-date in defence of the common good and control of good use of money
public.
Thus, the present Proposal for Law enshrines a set of changes in the sense of
strengthen the powers of prior and concomitant surveillance of the Court of Auditors. In the
respect to prior surveillance, extends its scope to new entities which, by
not being up to date under the jurisdiction of the Court, they were frequently used and
instrumentalized as an escape mechanism to these powers. In addition, it passes the
dispense with this kind of control the so-called "additional contracts" and reduces the
deadline for referral to the Court of Auditors of proceedings subject to prior supervision,
by ensuring, in this way, a more speedy decision on them. The audit
concomitant is, in turn, strengthened in so far as it is expected to
audits of the implementation of the contracts targeted in prior surveillance.
The present Law Proposal further enshrines novelties with regard to the extent of the
powers of jurisdiction of the Court of Auditors. In effect, these go on to focus as well
about all those who manage and use public monies, regardless of
entity to which they belong, whether in the headquarters of reintegratory financial accountability or
sanctionatory. It is, at this point, to seek to extend the powers of the Court of
Accounts for all situations where mismanagement or improper application may occur of
public money.
They are also to mark the modifications relating to the reports of the control bodies
internal. In effect, these reports are the basis of the efectiveness of responsibilities by the
Court but experience has revealed it is necessary and useful to clarify the matter concerning the
content of these control instruments, predicting that better concretizes the
2
elements necessary for the identification of the generating situations of responsibility.
Another matter to be pointed out is the improvement of the aferment regime of
responsibility in the reintegratory processes. In this framework, it becomes predicting that the
targeted to ensure cooperation and good procedural faith with the Court, senate it
guaranteed, for the purpose of demonstrating legal use, regular and in accordance with
principles of good management of public money, access to the necessary documentation to the
exercise of a defence cabal, thereby improving the guarantee of the principle of
contradictory. In this way, it balances the power for the purposeful of the action, which competes
to the Public Prosecutor's Office, with the necessary defence mechanisms of those targeted in actions
of reintegratory financial responsibility.
Another matter that it fulfils to highlight is that of the legitimacy for the application for actions of
financial responsibility to the Court of Auditors. This legitimacy competes
currently, in exclusive, to the Public Prosecutor's Office but has considered itself useful
enlargement to entities that have an equally institutional profile for the exercise of this
college. It is noted, for, the broadening of procedural legitimacy to the organs of
internal control, although dependent on a decision not to apply for the action by the
Prosecutor's Office.
In addition to the substantive changes pointed out, the present Proposal for Law introduces
also a set of systematic order changes that an intervention
legislative of this nature inevitably imposes.
Thus:
Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the
Assembly of the Republic the following proposal for a law:
Article 1.
Amendment to Law No. 98/97 of August 26
Articles 2, 5, 8, 12, 15, 29, 46, 47, 48, 49, 58, 58, 58, 58, 58, 58, 58, 58, 58, 58
59, 60, 61, 65, 66, 68, 70, 74, 77, 78, 78, 81., 79, 86, 86, 86, 86, 86, 86, 86
89, 90, 94 and 101 of Law No. 98/97 of August 26, amended by Law No 87-B/98,
of December 31, by Law No. 1/2001 of January 4 and by the Law No. 55-B/2004 of 30
of December, they are replaced by the following:
3
" Article 2.
Scope of competence
1-[...].
2-Are also subject to the jurisdiction and the powers of financial control
of the Court the following entities:
a) [...];
b) Public companies, including public entities
business;
c) Municipal, intermunicipal and regional companies;
d) [ Repealed ];
e) [ Repealed ];
f) The dealerships of the management of public companies, of
public capital companies or economics societies
controlled mixed, the dealerships or gestures of
public services and the dealerships of public works;
g) [...].
3-Are still subject to the jurisdiction and financial control of the Court of
Accounts the entities of any nature that has participation of
public capitals or are beneficiaries, to any title, of monies
or other public values, to the extent necessary for the surveillance of the
legality, regularity and economic and financial correctness of the application
of the same money and public values.
4-[ Revoked ].
Article 5.
[...]
1-[...]:
a ) [...];
b ) [...];
c) Scrutinize beforehand the legality and budgetary cabling of the
acts and contracts of any nature that are expense generators
or representative of any charges and responsibilities, direct
4
or indirect ones, for the entities referred to in Article 2 (1) and those of
entities of any nature created by the State or by any
other public entities, to perform administrative functions
originally in charge of the Public Administration, with charges
supported by transfer of the budget of the entity that created them,
where dai resulted in the subtraction of acts and contracts to the
prior surveillance of the Court of Auditors;
d ) [...];
and ) Judging the efectiveness of financial responsibilities of whom it manages
and uses public monies, regardless of the nature of the
entity to which it belongs, under the terms of this Law;
f ) [...];
g ) [...];
h ) [...];
i ) [...].
2-[...].
3-The accounts to which the points are referred a) and b) of paragraph 1 are approved
by the Plenaries of the Assembly of the Republic and the assemblies
regional legislative, respectively, by giving them deliberation to refer
to the prosecutor's office the corresponding opinions of the Court of
Accounts for the effectivation of possible financial liabilities,
in accordance with Article 58 (1) and Article 58 (1)
Article 8.
[...]
1-[...].
2-[...].
3-A implementation of the sentencing decisions, as well as emoluments and
too much charges set by the Court of Auditors or by the Directorate-
General, it is the jurisdiction of the tax courts of 1 th instance and
observes the process of tax implementation.
5
Article 9.
[...]
1-Are published in the 1 th Series of the Journal of the Republic the judgments that
set jurisprudence.
2-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) The values and the relationship of the entities referred to in point (s) a ) from the
article 40;
f) [...].
3-[...].
4-[...].
Article 12.
[...]
1-Internal control services, particularly inspectorates-general or
any other entities to monitor or audit the services and
bodies of the Public Administration, as well as the entities that
they integrate the business public sector, they are still subject to a special
duty of collaboration with the Court of Auditors.
2-[...]:
a ) [...];
b ) The dispatch of the reports of their actions, by decision of the Minister or
of the competent body to appreciate them, where they contain
matter of interest for action of the Court, concretizing the
situations generating possible responsibilities with indication
documented of the facts, of the period to which they respect, of the
complete identification of those responsible, of the violated standards, of the
amounts involved and the exercise of the institutional adversarial
and personnel, pursuant to the terms provided for in Article 13 of this Law;
6
c ) [...].
3-A Decision as referred to in point b ) from the previous number can establish
guidance directed at the internal control body responsible for the
report in question as to the possible jurisdictional procedure, the
to be established under the paragraph b) of Article 89 (1)
4-[ Previous Article No 3 ].
Article 13.
[...]
1-[...].
2-To those responsible in the processes of effectivation of responsibilities,
as well as in the proceedings of fine, the right of
beforehand be heard about the facts that are charged to it, the
respective qualification, the legal regime and the amounts to be repaid or the
pay, having, for the purpose of, access to the information available in the entities
or respective bodies.
3-[...].
4-[...].
5-[...].
6-[...].
Article 15.
Sections or specialized Chambers
1-The Court of Auditors shall comprise at the head office the following Sections
specialized, to which it is to exercise the skills provided in the
present law:
a) 1 th Section;
b) 2 th Section;
c) 3 th Section.
2-[...].
3-[...].
4-[...].
7
5-[...].
Article 28.
[...]
1-The President and the judges of the Court of Auditors shall be entitled to receive
free of charge Journal of the Republic and the Journal of the Assembly of the
Republic .
2-[...].
Article 29.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-The Public Prosecutor's Office can attend the sessions of the 2 th Section, having seen
of the proceedings before the weekly ordinary session, and may issue opinion
on the legality of their emerging issues.
6-The Public Prosecutor's Office may carry out the complementary representations that
understand appropriate that relate to the constant facts of the
reports to be referred to it, in order to be triggered
possible jurisdictional procedures.
Article 46.
[...]
1-Are subject to the prior surveillance of the Court of Auditors, pursuant to the
point ( c ) of Article 5 (1):
a ) [...].
b) Public works contracts, procurement of goods and services, well
like other heritage acquisitions that imply expense in the
terms of Article 48, when reduced to written by force of the law;
8
c) The minutes of the contracts of equal or higher than the fixed in the
laws of the Budget pursuant to Art. 48, whose charges, or
part of them, have to be satisfied in the act of their celebration.
2-For the purposes of the b ) and c ) of the previous number, consider themselves
contracts the agreements, protocols or other instruments of which they result
or may result in financial or patrimonial charges.
3-The Court and its Supporting Services shall carry out the respective
prior-integrated mode surveillance skills with the forms
of concomitant and successive supervision.
4-[ Previous Article No 3 ].
5-For the purposes of paragraph 1, the Court of Auditors shall be referred to the Court of Auditors
they represent, title or give execution to the acts and contracts there
enumerated.
Article 47.
[...]
1-Excluded from the provisions of the previous article:
a ) [...];
b ) [...];
c ) [...];
d ) The additional contracts to the target contracts;
and ) [ Previous point (d) ];
f ) [ Previous point (e) ].
2-The contracts referred to in paragraph d ) of the previous number are remitted to the
Court of Auditors within 15 days, counting from the beginning of its
execution.
Article 48.
Dispensation from prior surveillance
The laws of the budget set, to invigorate in each budget year, the value
contractual, excluding the amount of tax on value
added that is due, below which the contracts referred to in the
9
points b ) and c ) of Article 46 (1) shall be exempted from supervision
preview.
Article 49.
[...]
1-[...]:
a ) Through audits of the l. Section to the procedures and acts
administrative that involves personnel expenses and contracts
that they should not be remitted for prior surveillance by force of the
law, as well as to the execution of targeted contracts;
b ) [...].
2-[...].
3-[...].
Article 52.
[...]
1-[...].
2-[...].
3-[...].
4-The accounts are remitted to the Tribunal by April 30 of the following year
to the one they respect.
5-[...].
6-[...].
7-[...].
Article 57.
[...]
1-Where the reports of the Court's control actions, as well as
the reports of the actions of the internal control bodies, evidenced
facts constitutive of financial responsibility, the respective
processes are remitted to the Public Prosecutor's Office, without prejudice to the
10
provisions of Article 5 (3) and Article 89.
2-The reports of the actions of the internal control bodies do not lack
of approval of the 1 th or the 2 th Section of the Tribunal for the purposes of
actuation of responsibilities by the 3 th Section, being remitted to the
Prosecutor's Office for dispatching the competent judge.
3-When the Public Prosecutor declars it not to apply for procedure
jurisdictional, return the respective process to the sender entity .
4-[ Previous Article No 3 ].
5-To carry out responsibilities for the offences to which it relates
the Article 66 (1) may also serve as a basis for the establishment of the
process respective other reports and information elaborated by the
Support Services of the Court, upon application by the Director-
General addressed to the competent Section.
Article 58.
[...]
1-A efectivisation of financial responsibilities takes place upon
trial proceedings and financial responsibilities.
2-[...].
3-The process of financial liability judgment aims to make
effective the emerging financial liabilities of facts
evidenced in reports of the Court's control actions
elaborate outside the process of external checking of accounts in
reports of the internal control bodies or in reports of the Services
of support from the Court.
4-A The application of fines referred to in Article 66 takes place in the
proceedings of the 1 th and 2 Sections to which the facts comply or, being the case
of this, in autonomous process.
5-[ Revoked ].
Article 59.
[...]
11
1-[...].
2-Consider undue payments for the effect of reposing the
illegal payments that cause harm to the public purse, including
those to which it corresponds to actual contraption other than
appropriate or proportional to the pursuit of the entity's assignments in
cause or the normal uses of certain activity.
3-Whenever of the violation of financial standards, including in the field of
public procurement, result for the public entity obligation to
indemnifying, the Tribunal may convict those responsible in the reposition of the
matching amounts.
4-[ Previous Article No 3 ].
Article 60.
[...]
In cases of practice, authorization or sanctioning, with dolo or guilt
serious, which entail the non-settlement, collection or delivery of revenues with
violation of the applicable legal standards, can the Court of Auditors convict
the responsible in the reposition of the uncollected importances at a loss of the
State or public entities.
Article 61.
[...]
1-[...].
2-[...].
3-[...].
4-[...].
5-[...].
6-The visors compete to ensure the cooperation and good procedural faith with
the Court, by giving them guaranteed, for the purpose of demonstration of the
use of monies and other public values placed at your
provision in a legal, regular manner and as per the principles of good
management, access to all available information required for exercise
12
of the contradictory.
Article 64.
[...]
1-The Court of Auditors assesses the degree of guilt of harmony with the
circumstances of the case, taking into consideration the competences of the post
or indidole of the main functions of each responsible, the volume and funds
bustling, the material amount of the injury of the monies or values
public, the degree of actament of possible recommendations of the Court
and the existing human and material means in the service, body or
entity subject to its jurisdiction.
2-[...].
Article 65.
[...]
1-[...]:
a) [...];
b) [...];
c) [...];
d) [...];
e) [...];
f) [...];
g) [...];
h) By the execution of contracts to which the visa or de-
contracts that have not been submitted to prior surveillance
when that was legally subject;
i) By the use of monies or other public values in
amusable purpose of the legally foreseen;
j) By the non-acatament reiteration of injunction for the practice of act
legally due;
k) For the violation of legal or regulatory standards concerning the
admission of staff.
13
2-The fines referred to in the preceding paragraph have as a minimum limit the
amount corresponding to 15 UC and as a ceiling the
corresponding to 150 UC.
3-[...].
4-[...].
5-[...].
6-[...].
Article 66.
[...]
1-[...]:
2-The fines referred to in the preceding paragraph have as a minimum limit the
amount that corresponds to 5 UC and as the maximum limit the
corresponding to 40 UC.
3-[...].
Article 67.
Regime
1-[ Revoked ] .
2-The Court of Auditors graduates the fines taking into consideration the
gravity of the facts and their consequences, the degree of guilt, the
material amount of the aggrieved public values or at risk, the level
hierarchical of those responsible, their economic situation, the existence of
background and the degree of the acatament of possible recommendations from the
Court.
3-[...].
Article 68.
[...]
1-In cases of lack of presentation of accounts or documents, the
fixed decision a reasonable time for the person responsible to proceed to his
14
delivery to the Court.
2-[...].
Article 69.
[...]
1-[...].
2-[...].
a) [...];
b) [...];
c) [...];
d) For the payment.
Article 70.
[...]
1-[...],
2-[...].
3-[...].
4-In cases referred to in Rule 89 (2), the limitation period of the
procedure suspending itself for the period arising until the exercise of the
right of action or the possibility of such exercise, in the conditions there
referred to.
Article 74.
[...]
1-[...]:
a ) [...];
b ) [...];
c ) [...];
d ) [...];
and ) [...];
f ) Voting on the opinion on the State General Account, judgments of
15
fixation of jurisprudence, the internal regulations of the Court and
where there is a situation of a tie between judges;
g ) [...];
h ) [...];
i ) [...];
j ) [...];
l ) [...];
m ) [...];
n ) [...].
2-[...].
Article 77.
[...]
1-[...].
2-[...].
3-[...].
4-Compete to the judges of the 1 th Section apply the fines referred to in paragraph 1 of the
article 66 in respect of the processes of which they are rapporteurs.
Article 78.
[...]
1-[...].
2-[...].
3-[...].
4-[...]:
a ) [...]
b ) [...]
c ) [...]
d ) [...]
and ) Apply the fines referred to in Article 66 (1).
16
Article 79.
[...]
1-[...]:
a ) [...];
b ) [...];
c ) Judging the resources of the decisions to implement fines handed down
in the 1 th and 2 th Sections and in the Regional Sections;
d ) [ Previous paragraph (c) ].
2-[ Revoked ].
3-[ Revoked ].
Article 81.
[...]
1-The processes to refer to the Court of Auditors for prior surveillance
shall be instructed by the departments or bodies in compliance
with the instructions published in the 2 th Series of the Journal of the Republic .
2-The processes for acts and contracts that produce effects before the
seen are remitted to the Court of Auditors within 20 days of counting,
unless otherwise stipulated, from the date of commencement of the production of effects.
3-The President of the Court may, the request of the interested services,
extend the time limits referred to up to 45 days, when there is reason that the
justifies.
4-Unless otherwise lawful provision or delegation of competence, it is up to
to the maximum officer of the service or to the chairman of the executive body or
of administration the dispatch of the processes for prior surveillance, well
as the subsequent shipment of them, pursuant to paragraph 2 of the article
next.
Article 82.
[...]
1-[...].
17
2-In cases where the respective acts or contracts produce effects
before the visa, the returned processes are re-remitted to the
Court within 20 days from the date of receipt.
3-[...].
4-[...].
Article 86.
[...]
1-[...].
2-[...].
3-[ Revoked ].
Article 89.
[...]
1-The judgment of the proceedings to which you rent Article 58,
regardless of the legal qualifications of the facts contained in the
respective reports, may be required:
a ) By the Public Ministry;
b ) By the internal control bodies responsible for the reports
referred to in paragraph b) of Article 12 (2), in the situation there
predicted.
2-The right of action provided for in paragraph b ) from the previous number can be
exercised within three months of the mandatory notification to the
internal control body of the dispatching of the Public Prosecutor's Office
not require jurisdictional procedure.
3-A submission of jurisdictional application by the supervisory bodies
internal depends on favourable decision of the entities referred to in
point ( b) of Article 12 (2)
4-The internal control bodies referred to in paragraph b) of paragraph 1 do
represent by law graduates with legal support functions.
18
Article 90.
[...]
1-[...].
2-[...].
3-With the application are presented the available evidence indictments
of the facts generative of the liability, and may not be indicated
more than three witnesses to each fact.
Article 94.
[...]
1-The Judge is not bound by the amount shown in the application,
may convict in greater or lesser amount.
2-[...].
3-[...].
4-[...].
5-[...].
Article 101.
[...]
1-[...].
2-[...].
3-[...].
4-To the extraordinary appeal provided for in the d) of Article 79 (1) applies to
provisions of the Code of Civil Procedure for the review facility, with the necessary
adaptations. "
Article 2.
Abrogation standard
1-Are repealed the points d) and e) of Article 2 (2) and Article 2 (4), paragraphs 3 and 4 of the article
38, Article 58 (5), Article 67 (1), paragraphs 2 and 3 of Article 79 and paragraph 3
19
of Article 86 para.
2-It is repealed Law No 14/96 of April 20.
Article 3.
Republication
It is republished in the Annex, which is an integral part of this Act, Law No. 98/97, 26
of August, with its current wording.
Article 4.
Transitional law
The amendments of a procedural nature to Law No. 98/97 of August 26, introduced by the
present law apply to the pending proceedings in the Court of Auditors.
Seen and approved in Council of Ministers of June 1, 2006
The Prime Minister
The Minister of the Presidency
The Minister of Parliamentary Affairs
20
Attachment
(referred to in Article 3)
Republication of Law No. 98/97 of August 26
Law of Organization and Process of the Court of Auditors
CHAPTER I
Functions, jurisdiction and competence
Article 1.
Definition and jurisdiction
1-The Court of Auditors scrutinizes the legality and regularity of revenue and the
public expenditure, appreciates good financial management and effective liabilities by
financial offences.
2-The Court of Auditors shall have jurisdiction and powers of financial control within the framework of
Portuguese legal order, both on the national and foreign territory.
3-Where there is a conflict of jurisdiction between the Court of Auditors and the
Supreme Administrative Court, competes with the Court of Conflicts, presided over
by the President of the Supreme Court of Justice and consisting of two judges of
each of the courts, direct the respective conflict.
Article 2.
Scope of competence
1-Are subject to the jurisdiction and powers of financial control of the Court of
Accounts the following entities:
a) The State and its services;
b) The Autonomous Regions and their services;
c) The local authorities, their associations or federations and their services, well
as the metropolitan areas;
d) The public institutes;
e) The social security institutions.
2-They are also subject to the jurisdiction and powers of financial control of the
21
Court the following entities:
a) The public associations, associations of public entities or associations of
public and private entities that are financed majority-by
public entities or subject to their management control;
b) Public companies, including business public entities;
c) Municipal, intermunicipal and regional companies;
d) [ Repealed ];
e) [ Repealed ];
f) The dealerships of the management of public companies, of companies
of public capitals or controlled mixed economy societies, the
dealerships or public service managements and the companies
dealerships of public works;
g) The private law foundations that receive annually, with a character of
regularity, funds from the State Budget or the authorities
places, regarding the use of such funds.
3-Are still subject to the jurisdiction and financial control of the Court of Auditors as
entities of any nature that have public capital participation or
are beneficiaries, to any title, of money or other public values, in the
necessary measure to the audit of legality, regularity and correction
economic and financial from the application of the same money and public values.
4-[ Revoked ].
Article 3.
Headquarters, regional sections and regional delegations
1-The Court of Auditors is based in Lisbon.
2-In The Autonomous Regions of the Azores and Madeira work regional sections
with headquarters, respectively, in Ponta Delgada and the Funchal.
3-A The law can regionally disfocus the organization and operation of the
Court of Auditors with respect to the continent.
4-The Tribunal may, where necessary, determine the location of some of the
its support services at other points in the national territory, constituting for the
effect of regional delegations, without prejudice to the unit of jurisdiction and the
competencies defined by law.
22
Article 4.
Territorial competence
1-The Court of Auditors shall exercise in the seat the fullness of the powers of jurisdiction and of
financial control, deciding matters that are not expressly assigned
to the regional sections, and know in appeal of the respective decisions in respect of
visa, financial responsibility and a fine.
2-The regional sections exercise jurisdiction and powers of financial control in the area
of the respective Autonomous Regions, specifically in relation to the entities
referred to in Article 2 therein, as well as to the public services of the
central administration that in them exert activity and be endowed with autonomy
administrative and financial.
Article 5.
Essential material competence
1-Compete, in particular, to the Court of Auditors:
a) Giving advice on the General Account of the State, including that of social security,
as well as on the account of the Assembly of the Republic;
b) Give an opinion on the accounts of the Autonomous Regions as well as on the
accounts of the respective regional legislative assemblies;
c) Scrutinize beforehand the legality and budgetary cabling of acts and
contracts of any nature that are expense generators or
representative of any charges and responsibilities, direct or
indirect, to the entities referred to in Article 2 (1) and those of the entities
of any nature created by the State or by any other entities
public, to perform administrative functions originally in office
of the Public Administration, with charges borne by transfer of the
budget of the entity that created them, whenever dai resulted in the subtraction of
acts and contracts for the prior surveillance of the Court of Auditors;
d) Check the accounts of the bodies, services or entities subject to your
provision;
e) Judging the efectiveness of financial responsibilities of whom it manages and uses
23
public monies, regardless of the nature of the entity to which it belongs,
in the terms of this Law;
f) Appreciate the legality as well as the economy, effectiveness and efficiency, second
technical criteria, the financial management of the entities referred to in paragraphs 1 and 2 of the
article 2, including the organisation, operation and reliability of the
internal control systems;
g) Carry out on its own initiative, or the request of the Assembly of the Republic
or of the Government, audits of the entities referred to in Article 2;
h) Scrutinise, within the national framework, the collection of own resources and the application
of the financial resources coming from the European Union, according to the
applicable law, and may, in this field, act in cooperation with the
competent community bodies;
i) Exercise the remaining skills assigned to it by law.
2-Compete still to the Tribunal to approve, through the standing committee, opinions
drawn up the request of the Assembly of the Republic or the Government on
legislative projects in financial matters.
3-The accounts to which the points are referred a) and b) of paragraph 1 are approved by the Plenaries
of the Assembly of the Republic and regional legislative assemblies,
respectively, by giving them deliberation to refer to the Public Prosecutor's Office
corresponding opinions of the Court of Auditors for the efectivisation of any
financial liabilities, in accordance with Articles 57 (1) and 1 (1) of the
article 58 para.
Article 6.
Supplementary material competence
For the performance of its activity, it is still incumbent on the Court of Auditors:
a) Approve the internal regulations necessary for its operation;
b) Issuing the indispensable instructions for the exercise of your competences, the
observe by the entities referred to in Article 2;
c) To draw up and publish the annual report of its activity;
d) To propose the legislative and administrative measures that it judges necessary to
exercise of your competences;
e) Abonate to those responsible differences in amount not higher than salary
24
national minimum, when they come from involuntary error.
CHAPTER II
Status and fundamental principles
Article 7.
Independence
1-The Court of Auditors shall be independent.
2-Are guarantees of independence from the Court of Auditors self-government, the
inamovibility and irresponsibility of its judges and the exclusive subjection of these to the
law.
3-The self-government is secured pursuant to this Law.
4-Only in the cases specially provided for in the law judges may be subject, in good reason
of the exercise of their duties, the civil, criminal or disciplinary liability.
5-Out of cases where the fact constitutes a crime, the responsibility for the decisions
judicial shall always be assumed by the State, and the action of return of this against the
respective judge.
Article 8.
Decisions
1-The judges of the Court of Auditors shall decide under the Constitution and the law and not
are subject to orders or instructions.
2-Court of Auditors ' jurisdictional decisions are mandatory for all
public and private entities.
3-A The execution of the sentencing decisions as well as the emoluments and too much
charges laid down by the Court of Auditors or by the Directorate General, it is from the
jurisdiction of the tax courts of 1. th instance and observes the process of
tax execution.
Article 9.
Publicity of acts
25
1-Are published in the 1 th Series of the Journal of the Republic the judgments that set out
case law.
2-Are published in the 2 th series of the Journal of the Republic :
a) The report and opinion on the General Account of the State;
b) The reports and opinions on the accounts of the Autonomous Regions;
c) The annual report of activities of the Court of Auditors;
d) The instructions and regulations of the Court of Auditors;
e) The values and the relationship of the entities referred to in point (s) a) of Article 40;
f) The reports and decisions that the Court of Auditors shall understand should be
published, after communication to interested entities.
3-The acts provided for in the paragraph b) , as well as those provided for in points d), e) and f) of the n.
2 of the regional sections are also published in the respective official papers.
4-The Court of Auditors may still decide the diffusion of its reports by means of
any means of social communication, after communication to the entities
interested.
Article 10.
Coadjuvation
1-In the performance of its duties, the Court of Auditors shall be entitled to the coadjuvation of
all public and private entities, in the same terms of the judicial courts.
2-All entities referred to in Article 2 shall provide the Tribunal with information
about the offences that this one should appreciate and from which to take notice in the
exercise of its functions.
Article 11.
Principles and forms of cooperation
1-Without prejudice to the independence in the exercise of the jurisdictional function, the Court of
Accounts cooperates with the homologous institutions, in particular those of the European Union
and of its member states, in the defence of financial lawfulness and the State of
democratic right, and may for this develop the joint actions that if
reveal necessary.
2-The Court also cooperates, in relation to information, in trainings and
26
in the remaining ways that prove suitable, with the remaining organs of
sovereignty, the services and public entities, the entities interested in the management and
application of money, goods and public values, the media and still with
the civic organizations concerned, in particular those promoting the defence of the
rights and interests of the taxpayer citizens, seeking, as a rule through the
your support services, disseminate the necessary information so that you avoid and
repress waste, lawlessness, fraud and corruption in respect of the
monies and public values, both national and community.
3-The Court's control actions are found to be in a control system, both
national as a community, in whose structure and functioning take place of relief
organs and departments of internal control, in particular inspections and
audits of the ministries and autonomous services, fit to the President of the
Court to promote the necessary actions for exchange, coordination of criteria
and pooling of efforts among all the entities entrusted with the control
financial, without prejudice to the independence of the Court and dependencies
hierarchical and functional of internal control services.
4-The Court of Auditors may be requested by the Assembly of the Republic to communicate it
information, reports or opinions related to the respective functions of
financial control, in particular by the presence of the President or the rapporteurs
in committee sessions or by the technical collaboration of support services personnel.
Article 12.
Collaboration of internal control bodies
1-Internal control services, particularly inspectorates-general or any
other entities to monitor or audit the services and bodies of the
Public Administration, as well as the entities that integrate the business sector
of the State, are still subject to a special duty of collaboration with the Court
of Accounts.
2-The duty of collaboration with the Tribunal referred to in the preceding paragraph shall comprise:
a) The communication to the Court of its annual and multi-annual programmes of
activities and their reports of activities;
b) The sending of the reports of their actions, by decision of the Minister or the organ
competent to appreciate them, where they contain matter of interest to
27
the action of the Court, concretizing the generating situations of any
responsibilities with documented indication of the facts, of the period to which
respect, of the complete identification of those responsible, of the standards breached,
of the amounts involved and the exercise of the institutional adversarial and
personnel, pursuant to the terms provided for in Article 13 of this Law;
c) The realization of actions, including the monitoring of the implementation
budget and the management of the entities subject to their powers of control
financial, the Tribunal's request, taking into account the criteria and objectives
by this fixed.
3-A Decision as referred to in point b ) from the previous number can establish
guidance addressed to the internal control body responsible for the report in
question as to the possible jurisdictional procedure, to be established under the
point ( b) of Article 89 (1)
4-The President of the Court of Auditors will be able to meet with the inspectorates-general and
auditors of the Public Administration to promote the exchange of information
as to the respective annual and multi-year programmes of activities and the
harmonization of criteria of external and internal control.
Article 13.
Principle of adversarial
1-In the cases subject to your assessment, the Court of Auditors listens to those responsible
individual and the services, bodies and other entities interested and subject to the
its powers of jurisdiction and financial control.
2-To those responsible in the processes of effectivation of responsibilities, as well as
in the processes of fine, is ensured the right to be heard beforehand
on the facts that are charged to them, the respective qualification, the legal regime and
the amounts to be repaid or payable, having, for the purpose of, access to the information
available in the respective entities or bodies.
3-A hearing is done before the Court formulating public judgements of simple
appreciation, censorship or condemnation.
4-The claims, responses or observations of those responsible are referred to and
synthesized or transcribed in the documents in which they are commented or in the acts
that they judge or sanction them, and they should be published in annex, with the
28
comments that suscitem, in the case of the reports on the General Account of the State,
including that of social security, and on the accounts of Autonomous Regions, and
may still be published in annex to other reports, when the Tribunal
judge useful.
5-When, in particular in the internal verification procedures, the Tribunal is limited
to appreciate elements introduced in the process by those responsible and not to profer
on them any judgment of criticism, censorship or condemnation, the hearing has been by
held at the time of submission to the Court of the proceedings or of the respective
allegations.
6-Those responsible may constitute counsel.
CHAPTER III
Structure and organization of the Court of Auditors
SECTION I
Structure and organization
Article 14.
Composition
1-The Court of Auditors shall consist of:
a) At the headquarters, by the President and by 16 judges;
b) In each regional section, by a judge.
2-The Court has in the headquarters and regional sections of support services
indispensable to the performance of their duties.
Article 15.
Sections or specialized Chambers
1-The Court of Auditors shall comprise at the headquarters the following specialized Sections, to
what it is to exercise the powers provided for in this Law:
a) 1 th Section;
b) 2 th Section;
c) 3 th Section.
29
2-The number of judges of the sections shall be fixed by deliberation of the general plenary.
3-Judges are placed in each of the sections by the general plenary, ears to
standing committee and those interested, and succeeding in the processes assigned to the
holder of the vacancy they will occupy.
4-Should as a matter of priority be placed in the 3 th Section the Judges of the Court arising
of the magistratures.
5-Unless thoughtful reasons of a personal or functional nature, a judge can only change
of section after three years of staying in it.
SECTION II
Of the judges of the Court of Auditors
Article 16.
Appointment and exoneration of the President
1-The President of the Court of Auditors shall be appointed in the terms of the Constitution.
2-When the appointment falls in judge of the Court itself, the respective seat shall be
captive while last the term of the President.
Article 17.
Vice-President
1-The general plenary elects, from among its members, a Vice-President, in which the
President may delegate powers and to whom it is up to the charge of replacing him in the
exercise of your competences in the cases of vacancy, absence or hindrance.
2-The post of Vice President is exercised for three years, the re-election being allowed.
3-A The Vice President's election is made by secret ballot, being elected the judge who
obtains more than half of the votes validly cast.
4-If no judge obtains that number of votes, the second suffrage shall be carried out by
how to compete only the two most voted, and, in the case of tie-up, consider themselves
elected the oldest.
5-A The standing committee may deliberate, on a proposal from the President, the reduction of the
service to be assigned or to be distributed to the Vice-President.
30
Article 18.
Recruitment of judges
1-The recruitment of judges is done by means of curricular competition, held before
a jury constituted by the President of the Court of Auditors, who presides, by the Vice-
President, by the oldest judge and by two university professors, one of
Law and other of Economics, Finance, Organization and Management or Audit,
designated by the Government.
2-The contest is valid for one year from the date of publication of the list
classiactive.
3-Special contests may be opened for selection of the judges of the sections
regional.
4-Should primarily be placed in the Regional Sections Judges from the
magistratures.
5-The judges placed in the regional sections have preference in the placement in the
first vacancy occurring at the head office, after two years of exercise of duties.
6-The general plenary may determine, in the event of an urgent need, that a judge of the
thirst to perform transiently functions in the regional section, per period not
greater than six months, in order to supply the lack of a judge of his own, with the annuence of the
interested.
Article 19.
Requirements for flooring
1-They can only present themselves to the curriculum competition the individuals with senior age
35 years that, in addition to the general requirements set out in the law for the appointment
of the state officials, be:
a) Judicial magistrates, the administrative and tax courts or the Ministry
Public, placed in higher courts, with at least 10 years in the
respective magistrate and classification superior to Good, as well as judges
of the Court of Auditors of Macau;
b) Doctors in Law, Economics, Finance or Organization and Management or in
other areas suitable for the performance of the duties;
c) Masters or graduates in Law, Economics, Finance or Organization and
31
Management or in other areas appropriate to the exercise of the functions with the
minus 10 years of service in the Public Administration and classification of Very
good, being 3 of those years in the exercise of leading roles at the level of the
job as director general or equate or teaching duties in teaching
university superior in disciplines related to the matter of the Court of Auditors;
d) Licensees in the areas referred to in the previous subparagraph who have exercised duties
of sub-director-general or auditor-coordinator or equated in the Court of
Accounts at least for 5 years;
e) Masters or graduates in Law, Economics, Finance or Organization and
Business management of recognized merit with at least 10 years of
service in managerial positions of companies and 3 as a member of boards
of administration or of management or of tax advice or commissions of
supervision.
2-A graduation will be made from among the candidates from each of the areas of
recruitment set out in the preceding paragraph.
3-The nominations are made by the order of classification of the candidates within each
one of the areas of recruitment, assigning a vacancy to each of these areas
by the order established in paragraph 1, and thus successively.
Article 20.
Criteria of the curriculum competition
1-The jury graduates the candidates in relative merit.
2-In the curricular contest, graduation is done taking global-mind on account
following factors:
a) Academic and service classifications;
b) Graduations obtained in competitions;
c) Scientific or professional work;
d) Professional activity;
e) Any other factors that respect the idoneity and ability to
adaptation with respect to the post to be prover.
3-Of the final acts pertaining to the contest and the appointment of judges shall be appetizing
for the general plenary of the Court, being rapporteur a judge of the 1 th or the 3 th Sections a
who the same is distributed by draw.
32
4-To the appeal provided for in the preceding paragraph shall apply, in a subsidiary, to the scheme of
resource of the deliberations of the Superior Council of Magistrate.
Article 21.
Form of provement
1-Court of Auditors judges who have ties to the civil service may be
provided for the final title or to exercise the post on permanent commission of service.
2-The time of service in committee in the Tribunal is considered, for all purposes,
as provided in the places of origin.
Article 22.
Possession
1-The President of the Court of Auditors takes office and provides commitment of honour
before the President of the Republic.
2-The Vice President and the judges take office and provide commitment of honour
before the President of the Court.
Article 23.
Judges beyond the frame
1-A appointment of judges of the Court of Auditors for other posts, in committee of
service, under the law, implies automatic creation of equal number of seats
in addition to the picture, to extinguish when its holders come to occupy places of the
frame.
2-The places beyond the frame will be provided second to the undergraduate list of
contest during the respective term of validity or by tender to be opened in the
terms of the articles 18 to 20.
3-Judges appointed to places beyond the framework will occupy, by order of the
respective graduation, the vacancies that will appear to arise later, yet have
expired the period of validity of the respective contest.
4-The number of judges in addition to the framework will not be able to surpass 25% of seats
predicted in the same.
33
Article 24.
Prerogatives
The judges of the Court of Auditors have honours, rights, category, treatment,
remunerations and too much prerogatives equal to those of the judges of the Supreme Court of
Justice, applying to them, in everything as not incompatible with the nature of the
Court, the provisions of the Statute of Judicial Magistrates.
Article 25.
Disciplinary power
1-Compete to the general plenary the exercise of the disciplinary power over its judges,
yet respect the acts carried out in the exercise of other duties, and it is incumbant on him,
specifically, to institute the disciplinary procedure, appoint the respective instructor,
to deliberate on the possible preventive suspension and to apply the respective sanctions.
2-Decisions in disciplinary matters on judges will always be taken in 1.
instance by the standing committee, with recourse to the general plenary.
3-Except the provisions of the preceding paragraphs, apply to the judges of the Court of
Bills the disciplinary regime established in the law for judicial magistrates.
Article 26.
Civil and criminal liability
They shall apply to the President and the judges of the Court of Auditors, with the necessary
adaptations, the standards that regulate the efectiveness of civil responsibilities and
criminal of the judges of the Supreme Court of Justice, as well as the norms concerning the
respective pretrial detention.
Article 27.
Incompatibilities, impediments and suspicions
1-The President and the judges of the Court of Auditors shall be subject to the same
incompatibilities, impediments and suspicions of judicial magistrates.
2-The President and the judges of the Court of Auditors shall not exercise any
34
functions in parties ' bodies, political associations or associations with them
related nor to develop political-partisan activities of a public character,
by staying suspended the status arising from the respective affiliation during the period of the
performance of his posts in the Court.
Article 28.
Distribution of official publications
1-The President and the judges of the Court of Auditors shall be entitled to receive free
the Journal of the Republic and the Journal of the Assembly of the Republic .
2-The judges of the regional sections are still entitled to receive the Journal free of charge
Officer of the respective Autonomous Regions.
SECTION III
From the Public Ministry
Article 29.
Intervention by the Public Ministry
1-The Public Prosecutor's Office shall be represented, together with the seat of the Court of Auditors, by the
Prosecutor-General of the Republic, who may delegate his duties in one or more of the
attorneys-general-adjoining.
2-In the regional sections, the Public Prosecutor's Office is represented by the magistrate for the
effect designated by the Prosecutor General of the Republic, which is replaced, in the
your tales and impediments, by your legal substitute.
3-In the collective referred to in Article 42 (1), the representation of the Ministry
Public is assured by the magistrate placed in the regional section that to prepare the
opinion on the account of the Autonomous Region.
4-The Public Prosecutor's Office intervenes officiously and in accordance with the standards of
process in the 1 th and 3 th Sections, and it should be delivered to you all the reports and
opinions approved following verification, control and audit actions
at the time of the respective notification, and may request the delivery of all the
documents or processes that you understand necessary.
5-The Public Prosecutor's Office can attend the sessions of the 2 th Section, having seen from the
35
processes prior to the weekly ordinary session, and may issue opinion on the
legality of their emerging issues.
6-The Public Prosecutor's Office can carry out the complementary representations that understand
appropriate that relate to the facts set out in the reports that are
remitted, in order to be triggered possible jurisdictional procedures.
SECTION IV
From the support services of the Court of Auditors
Article 30.
Guiding principles
1-The Court of Auditors has technical and administrative support services,
constituted by the Office of the President and the Directorate General, including the
support services of the regional sections.
2-A the organisation and structure of the Directorate General, including the support services of the
regional sections, appear in decree-law and must observe the following principles
and rules:
a) Constitution of a special body of supervision and control, integrating
highly qualified careers of auditor, consultant and verifier technician, the
exercise, in principle, on an exclusivity basis;
b) The auditor performs high level control functions, namely the
conduct of audits and other control actions in the various areas of the
jurisdiction of the Court;
c) The consultant performs high-level consultancy functions, namely
of study and scientific-technical research for support of the Court and the
audit teams;
d) The checker technician performs study and application functions of methods and
scientific-technical processes, particularly in the framework of the instruction of
prior and successive supervisory procedures;
e) The remunerative status of the auditor and consultant careers will be
equated with that of the judges of law;
f) The remunerative status of the careers of technician verifier will not be lower
to the practicing in the existing control and inspection services in the
36
Public Administration;
g) Constitution of technical support units according to the competences of each
section and, within this, second specialized areas, to be approved by
internal regulation;
h) Initial and permanent training of all employees in those careers;
i) Support services at the head office are directed by a director-general, co-adjured
by subdirectorates-generals;
j) In each regional section, support services are directed by a
subdirector-geral;
l) The Directorate General and each regional section are still co-adjuvated by
auditors-coordinators and auditors-bosses, for the purpose of equating the
director of services and the head of division, respectively;
m) The official staff of the Directorate General and the support services of the sections
regional integrates the special supervisory and control body envisaged in the
(a) by applying, secondarily, the regime of the personal staff of the
public function;
n) The staff of the careers not integrated into the special supervisory body and
control provided for in the paragraph a) will be entitled to a monthly supplement of
permanent availability.
3-A structure, nature and tasks of the Office of the President as well as the regime
of the respective staff, appear in decree-law.
4-The Office of the President ensures administrative support for judges and the
representative of the Public Ministry, being for this endowed with the units
necessary.
5-Until the entry into force of the decree-law referred to in paragraph 2, the President of the
Court of Auditors may assign to the staff of the framework of the Directorate General a
monthly supplement of permanent availability up to 20% of the illiquid maturity
to be paid by the court's coffers.
SECTION V
From the administrative and financial management of the Court of Auditors
Article 31.
Administrative and budgetary autonomy
37
1-The Court of Auditors and its regional sections are endowed with autonomy
administrative.
2-The costs of installation and operation of the Court, including sections
regional, constitute the burden of the State, through the respective Budget.
3-The Court draws up a draft budget and presents it to the Government on the deadlines
determined for the drafting of the proposal for the Budget Act, and they shall still
provide the Assembly of the Republic with the elements that it asks you about this
matter.
Article 32.
Administrative and financial powers of the Court
It is incumbent on the Court, in general plenary:
a) Approve the project of its annual budget, including those of the regional sections,
as well as from the respective coffers, and from the budget amendment proposals that
are not within their competence;
b) Present suggestions of necessary legislative arrangements to the operation
of the Court, including the regional sections, and of its support services;
c) Define the general lines of organization and operation of your services of
technical support, including those of the regional sections.
Article 33.
Administrative and financial powers of the President
1-Compete to the President of the Court:
a) Superintending and directing support services, including personnel management and
the financial management of the Court and its regional sections, in the frame of the
self-government by exercising the identical administrative and financial powers
to those who integrate ministerial competence;
b) Guiding the drafting of the budget projects as well as the proposals
of budget amendment that are not within their competence;
c) Give the Court's support services the orders and instructions that prove to be
necessary to the best implementation of the guidelines set out by the Court and the
38
its effective functioning.
2-The exercise of the powers referred to in paragraph 1 may be delegated to the Vice-
President and the judges of the regional sections.
Article 34.
Administrative advice
1-The Administrative Council of the Court shall be chaired by the Director General and integrate-
in the two vowels that exercise leading positions in the Directorate General, of which a
will be the responsible for the financial management services.
2-The two vowels of the Administrative Council shall be designated by the President, under
proposal of the Director General, and shall also be assigned the respective
substitutes.
3-In the regional sections the administrative council is chaired by the sub-director-general
and the two vowels, as well as the respective substitutes, are designated by the judge,
on a proposal from the subdirector-general.
4-Administrative boards exercise the competence of financial administration,
that integrates the normal management of support services, by competing with you,
specifically:
a) Authorize the expenses that should not be authorized by the President;
b) Authorize the payment of expenses, whatever the entity that has
authorized the respective achievement;
c) Prepare the draft budget of the Court and the regional sections and the
budget of the respective coffers, as well as the proposed amendments
budget that are necessary to be required;
d) Managing the Vault of the Court or of the respective regional sections.
5-Presidents have a vote of quality.
Article 35.
Coffers of the Court of Auditors
1-The Court of Auditors has vaults at the head office and in the regional sections, which enjoy
of legal personality, administrative and financial autonomy and heritage
own.
39
2-Constituts revenue from the coffers:
a) The emolumentary recipes charged by the Court's services or
Directorate-General;
b) The proceeds from the sale of books or journals edited by the Court or
services provided by the Directorate-General;
c) Other revenue to be fixed by legal diploma;
d) Heritages, legacies and donations.
3-Constitutions charges from the vaults:
a) The current and capital expendities that, in each year, cannot be
supported by the monies entered in the State Budget;
b) The salaries of auxiliary judges in addition to the number of judges of the
framework, as well as the supplements that are due to the judges;
c) The expenses resulting from the editing of books or magazines;
d) The expenses derived from the realization of studies, audits, perituals and
other services, when they cannot be carried out by the staff of the
frame of support services.
4-All goods purchased with monies inscribed in the budgets of the coffers of the
Court integrates respective heritage of their own.
CHAPTER IV
The modalities of the financial control of the Court of Auditors
SECTION I
From programming
Article 36.
Budgetary surveillance
1-The Court of Auditors scrutinizes the implementation of the State Budget, including that of the
social security, and may for such a request to any entities, public or
private, the necessary information.
2-The information thus obtained, either during the implementation of the Budget or by the
moment of the publication of the General Account of the State, may be communicated to the
Assembly of the Republic, with whom the Court and its support services
40
will be able to agree the necessary procedures for the coordination of their respective
constitutional powers of oversight of budget implementation and, well
so for consideration of the report on the General Account of the State, both during the
your preparation as after the respective publication.
3-A The Assembly of the Republic may request the Tribunal to report interim reports on
the results of the Budget review throughout the year, as well as the
provision of any clarifications necessary for the assessment of the Budget of the
State and the report on the General Account of the State.
4-To the preparation and surveillance of the implementation of the budgets of the Autonomous Regions
by the regional sections, in conjunction with the regional legislative assemblies,
applies the provisions of the previous figures, with the necessary adaptations.
Article 37.
Triennial program
1-The general plenary of the Court of Auditors approves the programme of its actions of
supervision and control for a period of three years, until October 30 of the year
immediately preceding the beginning of the triennium.
2-At the headquarters the programme is drawn up by the standing committee on the basis of the
triennial sectoral programs of the 1 th s and 2.
s Sections.
3-The triennial programme of the regional sections is drawn up by the respective judge and appears
in annex to the triennial programme of the head office
Article 38.
Annual Programme of the 1 th Section
1-The plenary of the 1 th Section approves up to December 15 of each year, with
subordination to the triennial action program, the respective annual program, of which
appears, specifically:
a) The relationship of the bodies or services dispensed, in whole or in part, from
prior surveillance in that year on the grounds of the reliability of your system
of decision and internal control verified in audits carried out by the
Court;
b) The relationship of the services or bodies that in that year will be the subject of
41
concomitant supervision of emerging expenditure of the acts or contracts that
should not be remitted for prior surveillance.
2-A The prior surveillance dispensation provided for in paragraph (a) of the preceding paragraph may be
repealed at all time on the grounds of the lack of reliability of the system of
decision and internal control of the service or body found in audits
carried out by the Court.
3-[ Revoked ].
4-[ Revoked ].
Article 39.
Areas of responsibility of the 2 th Section
1-Approved the triennial action programme of the Court, the plenary of the 2 th Section, until 15
of November of that year, it shall deliberate the constitution of the areas of responsibility to
attribute by drawing draw to each judge, in the lack of consensus.
2-A The drafting of the report and opinion of the General Account of the State may constitute a
or more areas of responsibility.
3-Technical support services should organise themselves in the function of the areas of
responsibility of the judges.
Article 40.
Annual Programme of the 2 th Section
The plenary of the 2 th Section approves until December 15 of each year, with subordination
to the triennial action programme, the respective annual programme, of which it is listed, means-
Ely:
a) The ratio of the exempted entities from the remittance of accounts second criteria
previously defined, which will respect the current criteria and practices of
audit and will aim to achieve a suitable combination between sampling and
financial risk, the priority of the control of the most current accounts, with
greater value and financial risk, and the assurance that all services and
organisms to be controlled at least once in each cycle of four
years;
b) The relationship of the entities whose accounts will be the subject of external verification;
42
c) The relationship of the entities whose accounts will be returned with and without verification
internal by the support services, second criteria previously defined;
d) The value of revenue or expense below which the entities subject to the provision
of accounts shall be exempted from referring them to the Tribunal;
e) The audits to be carried out independently of verification processes of
accounts;
f) The actions to be carried out in the context of the drafting of the report and opinion on the
General Account of the State.
Article 41.
Report and Opinion on the General Account of the State
1-In the report and opinion on the General Account of the State, including that of security
Social, the Court of Auditors appreciates the financial activity of the State in the year to which
the Account reports, in the areas of revenue, expenditure, treasury, of the
recourse to public credit and heritage, specifically in the following
aspects:
a) Compliance with the State Budget Framework Act, well
as to other supplementary legislation relating to financial administration;
b) The comparison between budgeted revenue and expenditure and the actually
carried out;
c) The inventory and balance sheet of the state's heritage, as well as changes
heritage, particularly when they arise from privatization processes;
d) The financial flows between the State Budget and the business sector of the
State, particularly as to the legal fate of privatization revenue;
e) The implementation of the multiannual programmes of the State Budget, with
special reference to the respective annual instalment;
f) The movement of funds by treasury operations, discriminated against by
types of operations;
g) The direct responsibilities of the State, arising from the assumption of liabilities
or the recourse to public credit, or indirect, specifically the granting
of avales;
h) The supports granted directly or indirectly by the State, specifically
grants, grants, tax benefits, credits, bonuses and guarantees
43
financial;
i) Financial flows with the European Union, as well as the degree of
observance of the commitments to it made.
2-The report and opinion on the General Account of the State issues a judgement on the
legality and financial correctness of the operations examined, and may
pronounce on the economy, efficiency and effectiveness of management and, well,
on the reliability of their respective internal control systems.
3-In the report and opinion on the General Account of the State may still be formulated
recommendations to the Assembly of the Republic or to the Government, in order to be
suppressing deficiencies in budgetary management, treasury, public debt and
heritage, as well as organisation and operation of services.
Article 42.
Accounts of Autonomous Regions
1-The report and opinion on the accounts of the Autonomous Regions is prepared by the
respective regional section and then approved by a collective for the
effect constituted by the President of the Court of Auditors and the judges of both
regional sections.
2-The collective referred to in the preceding paragraph meets at the head office of the regional section
responsible for the preparation of the report and opinion.
3-The report and opinion on the accounts of the Autonomous Regions shall apply to
provisions of Article 41, with due adaptations.
Article 43.
Annual report
1-A activity developed by the Court of Auditors and its support services
stated in a report.
2-The report is drawn up by the President and approved by the general plenary, after which
is published and presented to the President of the Republic, to the Assembly of the Republic,
to the Government and the self-governing bodies of the Autonomous Regions, in regard to the
respective regional section, up to the May 31 of the year following that to which
say respect.
44
3-For the elaboration of the report referred to in the preceding paragraphs shall be the judges of the
regional sections refer to the President the respective report by the day 30 of
April of the year following the one to which you say respect.
SECTION II
From prior supervision
Article 44.
Purpose of the visa. Fundamentals of the refusal of the visa
1-A The prior review is to check whether the acts, contracts or other
instruments generators of expenditure or representative of responsibilities
direct or indirect financial services are in accordance with the laws in force and if the
respective charges have been fit in budgetary allocation of their own.
2-In the instruments generators of public debt, prior surveillance has at an end
verify, in particular, the observance of the limits and sub-limits of
indebtedness and the respective purposes, established by the Assembly of
Republic.
3-Constituant foundation of the refusal of the visa to comply with the disconformity of acts, contracts and
too much instruments referred to with the laws in force that imply:
a) Nullity;
b) Charges without a cableway in own budgetary allocation or direct violation of
financial standards;
c) Illegality that changes or may change the respective financial result.
4-In cases provided for in paragraph c) of the preceding paragraph, the Tribunal, in decision
substantiated, may grant the visa and make recommendations to the services and
organisms in the sense of suppressing or avoiding in the future such illegalities.
5-[ Revoked ].
Article 45.
Effects of the visa
1-The acts, contracts and other instruments subject to the prior surveillance of the
Court of Auditors may produce all of its effects before the visa or the
45
declaration of conformity, except as to the payments to which they cause and
without prejudice to the provisions of the following numbers.
2-In the cases provided for in the preceding paragraph, the refusal of the visa implies only
legal ineffectiveness of the respective acts, contracts and too much instruments after the
date of notification of the respective decision to interested services or bodies.
3-The work carried out or the goods or services acquired after the celebration of the
contract and up to the date of notification of the visa refusal will be able to be paid after this
notification, provided that the respective value does not exceed the schedule
contractually established for the same period.
4-[ Revoked ].
Article 46.
Incidence of prior surveillance
1-Are subject to the prior surveillance of the Court of Auditors, pursuant to paragraph c )
of Article 5 (1):
a) All acts that result in the increase in the public debt founded from the
services and funds of the State and Autonomous Regions with autonomy
administrative and financial, and of the other entities referred to in points (c) to e)
of Article 2 (1), as well as the acts modifying the general conditions
of targeted loans;
b) Public works contracts, procurement of goods and services, as well as other
heritage acquisitions involving expenditure pursuant to Art. 48,
when reduced to written by force of the law;
c) The minutes of contracts of value equal to or greater than that set out in the laws of the
Budget pursuant to Art. 48, whose charges, or part of them, have
of being satisfied in the act of their celebration.
2-For the purposes of the b ) and c ) of the previous number, the contracts are considered
agreements, protocols or other instruments of which they result or may result
financial or patrimonial charges.
3-The Court and its Supporting Services exercise the respective competences of
prior surveillance in an integrated manner with the forms of concomitant surveillance and
successive.
4-A prior supervision shall exercise through the visa or the declaration of conformity,
46
being due emoluments in both cases.
5-For the purposes of paragraph 1, the Court of Auditors shall be referred to the Court of Auditors
represent, title or give execution to the acts and contracts listed there.
Article 47.
Prior supervision: exemptions
1-Excluded from the provisions of the previous article:
a) The acts and contracts practiced or concluded by the entities of Article 2,
n. paragraphs 2 and 3, as well as the acts of the Government and regional governments that do not
determinate budgetary or treasury charges and relate
exclusively with the tutelage and management of these entities;
b) The definitive titles of the contracts preceded by the target minutes;
c) The leasing contracts, as well as those for supplying water, gas and
electricity or concluded with cleaning companies, safety of
facilities and technical assistance;
d) the additional contracts to the target contracts;
e) The contracts for establishing conditions for recovery of claims
of the State;
f) Other acts, diplomas, dispatches or contracts already specially provided in the
law.
2-The contracts referred to in paragraph d) of the preceding paragraph are remitted to the Court
of Accounts within 15 days, from the beginning of its implementation.
Article 48.
Dispensation from prior surveillance
The laws of the budget set out, to invigorate in each budget year, the contractual value,
excluding the amount of tax on the value added that is due,
below which the contracts referred to in points b) and c) of Article 46 (1) shall be
dispensed with prior supervision.
SECTION III
From concomitant surveillance
47
Article 49.
Concomitant surveillance
1-The Court of Auditors may carry out concomitant surveillance:
a) Through audits of the l. Section to the procedures and administrative acts
that involves personnel expenses and contracts that should not be
referred to prior surveillance by force of the law, as well as to the execution of
targeted contracts;
b) Through audits of the 2 th Section to the financial activity exercised before the
closure of the respective management.
2-If, in the cases provided for in the preceding paragraph, the illegality of procedure is ascertained
outstanding or of act or contract not yet executed, should the entity
competent to allow the expenditure to be notified to refer to the said act or
contract to prior supervision and not give you execution before the visa, under penalty of
financial responsibility.
3-The audit reports carried out in the terms of the previous figures may be
instruments of verification process of the respective account or serve as a basis of
process of effectivation of responsibilities or fine.
SECTION IV
From successive supervision
Article 50.
From successive supervision in general
1-Within the framework of the successive audit, the Court of Auditors checks the accounts of the
entities provided for in Article 2, assesses the respective internal control systems,
appreciates the legality, economy, efficiency and effectiveness of its financial management and
ensures the supervision of national comparticipation in the own resources
community and the application of financial resources coming from the European Union.
2-Within the framework of the successive supervision of the State's direct public debt, the
Court of Auditors checks, specifically, whether the limits of
indebtedness and other general conditions set by the Assembly of
48
Republic in each fiscal year.
3-The loans and financial operations of direct public debt management,
as well as the respective charges, arising in particular from amortizations
of capital or interest payments, are subject to the successive audit of the
Court of Auditors.
4-The Institute of Public Credit Management will inform the Court of a monthly
Accounts on the loans and debt management financial operations
direct public of the State carried out in the terms provided for in this law.
Article 51.
Of the entities that provide accounts
1-Are subject to the elaboration and provision of accounts the following entities:
a) The Presidency of the Republic;
b) The Assembly of the Republic;
c) The courts;
d) The regional legislative assemblies;
e) Other constitutional bodies;
f) The services of the State and the Autonomous Regions, including those located in the
foreign, customised or not, whatever their legal nature,
endowed with administrative autonomy or administrative and financial autonomy,
including autonomous funds and bodies in an installation regime;
g) The State-General of the Armed Forces and the respective branches, well
as the military units;
h) The Holy House of Mercy and its Department of Games;
i) The Institute for the Management of Public Credit;
j) The General Box of Retirements;
l) The joints and regions of tourism,
m) The local authorities, their associations and federations and their services
autonomies, metropolitan areas and district assemblies;
n) The administrative boards or administrative or management committees,
joints of permanent, transitional or even-tual character, others
administrators or those responsible for monies or other assets of the State
or of establishments that the state belongs to, although they have
49
own revenue;
o) The entities provided for in Article 2 (2);
p) Other entities or bodies to be defined by law.
2-Are still subject to the elaboration and provision of accounts:
a) The services that exercise cash functions of the Directorate General of the Treasury, of the
Directorate General of Customs and the Directorate General for Taxes;
b) The establishments with treasury functions;
c) The vaults of any nature from all public bodies and services,
whatever the origin and destination of your recipes.
3-The general plenary of the 2 th Chamber will be able to set the annual amount of revenue or
expense below which the entities referred to in the previous numbers stay
dispensed from referring the accounts to the Tribunal.
4-The plenary of the 2 th Section will be able to annually deliberate the remittance of
accounts by some of the entities referred to in paragraphs 1 and 2 on the grounds of
in the reliability of the internal decision and control systems found in
previous audits or in accordance with the criteria for the selection of actions and
entities to be included in the respective annual program.
5-The accounts waived from remittance to the Tribunal pursuant to paragraphs 3 and 4 may be
object of verification and the respective entities subject to audits, upon
deliberation of the plenary of the 2 th Section, during the five-year period.
Article 52.
From the provision of accounts
1-The accounts will be provided by economic years and drawn up by the responsible persons of
respective management or, if these have ceased functions, by those who
succeed, without prejudice to the duty of reciprocating collaboration.
2-When, however, within an economic year there is replacement of the responsible
or of the totality of those responsible in the collective administrations, the accounts will be
provided in relation to each management.
3-A partial replacement of managers in collegial administrations by reason of
presumption or clearance of any financial offence will give way to the provision
of accounts, which will be terminated on the date on which the replacement is made.
4-The accounts will be remitted to the Tribunal by April 30 of the year following that to which
50
respect.
5-In cases provided for in paragraphs 2 and 3, the time limit for submission of accounts will be 45
days from the date of the replacement of those responsible.
6-The accounts will be drawn up and documented in accordance with the approved instructions
by the Court.
7-A unwarranted lack of remittance of the accounts within the time limit set out in paragraphs 4 and 5
may, without prejudice to the corresponding penalty, determine the achievement of a
audit, with a view to ascertaining the circumstances of the lack committed and the eventual
omission from the elaboration of the said account, proceeding to the reconstitution and examination of the
respective financial management for setting the debit to those responsible, if possible.
Article 53.
Internal check
1-The accounts that are not the subject of external verification under the terms of the article
following can be the subject of internal verification.
2-A internal verification covers the account analysis and conference only for
numerical demonstration of the carried out operations that integrate debit and credit
of the management with evidence of the opening and closing balances and, if applicable
of this, the declaration of extinction of liability of the cautioned treasurers.
3-A internal verification is carried out by the support services, which will set the
emoluments due, and must be homologated by the 2 th Section.
Article 54.
From the external verification of accounts
1-A External verification of the accounts is for the purpose of appreciating, specifically:
a) If the operations carried out are legal and regular;
b) If the respective internal control systems are reliable;
c) If the accounts and financial statements drawn up by the entities that
provide them with a reliable reflection of their income and expenditure, as well as the
your financial and patrimonial situation;
d) If they are drawn up in accordance with the fixed accounting rules.
2-A External verification of the accounts will be done with recourse to methods and techniques of
51
audit decided, in each case, by the Court.
3-The external verification process of the accounts concludes by the drafting and approval
of a report, of which they shall, in particular, appear in:
a) The entity whose account is the subject of verification and financial period to which it says
respect;
b) Those responsible for their presentation, as well as financial management, if
are not the same;
c) The numerical demonstration referred to in Article 53 (2);
d) The methods and techniques of verification used and the universe of operations
selected;
e) The opinion of those responsible in the context of the adversarial;
f) The judgement on the legality and regularity of the operations examined and on the
consistency, completeness and reliability of the accounts and their respective
financial statements, as well as on the impossibility of their
verification, if any;
g) The concretization of the de facto and integrative law situations of any
financial offences and their responsible persons, if any;
h) The appreciation of the economy, efficiency and effectiveness of financial management, if it is
case of this;
i) The recommendations in order to be met the shortcomings of the respective
financial management, as well as organization and operation of the services;
j) The emoluments due and other charges to be borne by the entities
audited.
4-The Public Prosecutor's Office will be only notified of the final approved report, without
Injury to the provisions of Articles 29 (4) and 57 (1).
Article 55.
Of the audits
1-The Tribunal may, in addition to the audits necessary for external verification of the
accounts, carry out at any time, on the initiative of you or the request of the
Assembly of the Republic or of the Government, audits of any kind or nature to
certain acts, procedures or aspects of the financial management of one or
more entities subject to their powers of financial control.
52
2-The audit processes conclude by the drafting and approval of a report,
to which the provisions of Article 54, n. the
3, points d ) a j ), and 4.
Article 56.
Resource to audit firms and technical consultants
1-Where necessary, the Court of Auditors may make use of companies of
audit or technical consultants for the realization of tasks indispensable to the
exercise of their functions, when these cannot be performed by the
support services of the Court or requisitioned to any of the entities referred to in the
article 2 para.
2-The audit firms referred to in the previous number, duly accredited,
enjoy the same prerogatives as the officials of the Directorate General in the
performance of its missions.
3-When the Court of Auditors shall conduct audits of the request of the Assembly of the
Republic or Government, the payment due to the said companies and consultants
will be supported by the services or entities subject to the audit, in addition to the
legal emoluments.
4-The provisions of the preceding paragraph shall apply to cases in which the Court of Auditors
need to enter into contracts for providing services for co-adjuvation in the
audits to be carried out by your support services.
5-Being several of the supervised entities, the Tribunal shall fix in relation to each
of them the share of the payment of the price of the contracted services.
CHAPTER V
From the efectiveness of financial responsibilities
SECTION I
Of the procedural species
Article 57.
Reports
1-Where the reports of the Court's control actions, as well as the
53
reports of the actions of the internal control bodies, evidenced facts
constitutive of financial responsibility, the respective processes are
referred to the Public Prosecutor's Office, without prejudice to the provisions of Article 5 (3) and
in Article 89.
2-The reports of the actions of the internal control bodies do not lack approval
of the 1 th or the 2 th Section of the Tribunal for the purposes of effectivating responsibilities
by the 3 th Section, being remitted to the Public Prosecutor's Office by order of the judge
competent.
3-When the prosecutor's office declars not to apply for jurisdictional procedure,
return the respective process to the sender entity .
4-The provisions of paragraph 1 shall also apply to the audits carried out in the framework of
preparation of the report and opinion of the General Account of the State and the accounts of the
Autonomous Regions.
5-5-In order to carry out responsibilities for the offences referred to in paragraph 1 of the
article 66, they may also serve as a basis for the establishment of the respective process
other reports and information drawn up by the Court's Support Services,
upon application by the Director-General addressed to the competent Section. "
Article 58.
Of the procedural species
1-A efectiveness of financial responsibilities takes place upon processes of
judgment of accounts and financial responsibilities.
2-The process of trial of accounts aims to make the responsibilities effective
financial evidence evidenced in external account verification reports, with
homologation, if any, of the numerical demonstration referred to in paragraph 2 of the
article 53 para.
3-The process of judgment of financial responsibility aims to make effective the
emerging financial responsibilities of facts evidenced in reports from the
control actions of the Tribunal drawn up outside the external verification process
of accounts in reports of the internal control bodies or in reports of the
Court Support Services.
4-A The application of fines referred to in Article 66 takes place in the proceedings of the 1 th and 2.
Sections to which the facts comply or, where appropriate, in an autonomous process.
54
5-[ Revoked ].
SECTION II
Of the reintegratory financial responsibility
Article 59.
Repositions by alcances, deviations and improper payments
1-In cases of reach, diversion of monies or public values and still payments
undue, may the Court of Auditors convict the person responsible for reimposing the importances
covered by the offence, without prejudice to any other type of liability in
that the same may incur.
2-Consider undue payments for the effect of reposing payments
illegal ones that cause harm to the public purse, including those to which
match actual contraption that is not suitable or proportional to the
pursuit of the attributions of the entity concerned or the normal uses of
determined activity.
3-Whenever of the violation of financial standards, including in the field of
public contracting, result to the public entity obligation to indemnify, the
Court may convict those responsible in the reposition of amounts
correspondents.
4-A the reposition includes the default interest on the respective amounts, to which if
applies the scheme for tax debts, counted since the date of the offence, or, no
being possible to determine it, since the last day of the respective management.
Article 60.
Reposition by non-revenue collection
In cases of practice, authorization or sanctioning, with dolo or serious guilt, which
imply the non-settlement, collection or delivery of revenue with violation of the standards
applicable legal, may the Court of Auditors convict the responsible officer in the reposition of
uncollected importances at a loss from the state or public entities.
55
Article 61.
Responsible
1-In the cases referred to in the above articles, the responsibility for the repose of the
respective amounts fall on the agent or agents of the action.
2-A The responsibility provided for in the preceding paragraph falls on the members of the
Government in the terms and conditions set for civil and criminal liability
in Article 36 of Decree No 22257 of February 25, 1933.
3-A reintegratory financial responsibility falls also in the managers, leaders
or members of the administrative and financial management bodies or equiped and
Exactors of the services, bodies and other entities subject to the jurisdiction of the
Court of Auditors.
4-This responsibility may fall still on the employees or agents who, in their
information for the members of the Government or for managers, leaders or
other administrators, do not clarify the subjects of their competence of
harmony with the law.
5-A The responsibility provided for in the preceding paragraphs only occurs if the action is
practiced with guilt.
6-To the visors it is incumbent to ensure cooperation and good procedural faith with the Tribunal,
giving them guaranteed, for the purpose of demonstration of the use of money and
other public values placed at their disposal in a legal, regular manner and
as per the principles of good management, access to all available information
necessary for the exercise of the adversarial.
Article 62.
Direct and subsidiary liability
1-A The liability in the terms of the previous articles may be direct
or subsidiary.
2-A The direct liability falls on the agent or agents of the action.
3-It is subsidiary the reintegratory financial responsibility of the members of the
Government, managers, leaders or members of the administrative management bodies and
financial or similar and exacting of the services, bodies and other entities
subject to the jurisdiction of the Court of Auditors, if they are strangers to the fact, when:
56
a) By permission or order of yours, the agent has practiced the fact without checking in
the lack or hindrance of the one to which the corresponding ones belonged
functions;
b) By nomination or appointment your, person already devoid of moral idoneity, and
as such recognized, there has been designated for the post in whose financial year
practiced the fact;
c) In the performance of the supervisory functions that are committed to you,
housee proceeded with serious guilt, notably when they have not
accompanies the recommendations of the Court in order to the existence of control
internal.
Article 63.
Solidarity liability
Without prejudice to the provisions of the following article, if a number of those responsible are
financial for the actions pursuant to the preceding Articles, their responsibility,
both direct and subsidiary, is sympathetic, and the payment of the whole amount to
repose for any of them extinguishing the procedure instituted or obstinate to their
introduction, without prejudice to the right of return.
Article 64.
Assessment of guilt
1-The Court of Auditors assesses the degree of guilt of harmony with the circumstances of the
case, taking into consideration the competencies of the post or the intakes of the major
functions of each responsible, the volume and bustling funds, the amount
material from the injury of the monies or public values, the degree of acatation of
possible recommendations of the Court and the existing human and material means
in the service, body or entity subject to its jurisdiction.
2-When it occurs negligence, the Tribunal may reduce or relive the
liability in which there is incurred the offender, and must make the record of the
decision the reasons justifying the reduction or the relevancy.
57
SECTION III
From sanctionatory responsibility
Article 65.
Sanctionatory financial responsibilities
1-The Court of Auditors may impose fines in the following cases:
a) By the non-settlement, collection or delivery in the state coffers of the revenue
due;
b) For the violation of the standards on the drafting and implementation of budgets,
as well as from the assumption, authorization or payment of public expenditure or
appointments;
c) For lack of effectivation or undue retention of discounts legally
mandatory to be made to staff;
d) For the violation of legal or regulatory standards relating to management and
budgetary control, treasury and heritage;
e) By advances on account of payments in cases not expressly
provided for in the Act;
f) By the use of public loans in the fun purpose of the legally
anticipated, as well as by overcoming the legal limits of the capacity of
borrowing;
g) For misuse of funds busied by treasury operations
to finance public expenditure;
h) For the execution of contracts to which the visa or contracts have been refused
that have not been subjected to prior surveillance when they were
legally subject;
i) By the use of monies or other public values in diverse purpose
of the legally foreseen;
j) By the non-acatament reiteration of injunction for the practice of act legally
due;
l) For the violation of legal or regulatory standards concerning the admission of
personnel.
2-The fines referred to in the preceding paragraph shall have as a minimum limit the amount
corresponding to 15 UC and as the maximum limit the corresponding to 150 UC.
58
3-If the offence is committed with dolo, the minimum limit of the fine is equal to one third
of the maximum limit.
4-If the offence is committed by negligence, the maximum limit of the fine will be
reduced by half.
5-A The application of fines is without prejudice to the efectiveness of the liability for the
repositions due, if any.
6-The Court of Auditors may, when there is no dolo of those responsible, convert the
reposition in payment of fine of lower pecuniary amount, within the
limits of the n. the
2 and 3.
Article 66.
Other offences
1-The Tribunal may still apply fines in the following cases:
a) For the unwarranted lack of remittance of accounts to the Court, for the lack
unwarranted of your subject shipment or by your presentation with
deficiencies such that making it impossible or seriously hindered its
verification;
b) For the unwarranted lack of timely provision of documents that the law
obrigue to refer to;
c) For the unwarranted lack of provision of requested information, of remittance of
requested documents or comparisons for the provision of statements;
d) For the unjustified lack of the collaboration due to the Court;
e) By the failure to comply with the legal deadlines for referral to the Court of proceedings
relating to acts or contracts that produce effects before the visa;
f) By the introduction into the processes of elements that may induce the Court
in error in your decisions or reports.
2-The previous scheduled fines have as a minimum limit the amount that corresponds
at 5 UC and as the maximum limit the corresponding to 40 UC.
3-If the offences provided for in this article are committed by negligence, the limit
maximum will be reduced to half.
Article 67.
Processes of fine
59
1-[ Revoked ].
2-The Court of Auditors graduates the fines taking into consideration the seriousness of the
facts and their consequences, the degree of guilt, the material amount of the values
public aggrieved or at risk, the hierarchical level of those responsible, their situation
economic, the existence of a background and the degree of acatament of any
recommendations of the Court.
3-The sanctionatory liability applies, with the necessary adaptations, the
Regime of Articles 61 and 62.
Article 68.
Qualified disobedience
1-In cases of lack of presentation of accounts or documents, the decision fixes a
reasonable time for the person responsible to proceed to its delivery to the Tribunal.
2-Failure to comply with the order referred to in the preceding paragraph constitutes a crime of
qualified disobedience, fit to the Public Prosecutor's Office to establish the respective
procedure in the competent court.
SECTION IV
From the causes of extinction of responsibilities
Article 69.
Extinction of responsibilities
1-The procedure for reintegratory financial liability extinguished by the
prescription and for the payment of the amount to be refor at any time.
2-The procedure for sanctionatory liabilities pursuant to Articles 65 and
66. extinguish:
a) By the prescription;
b) For the death of the responsible;
c) By the amnesty;
d) For the payment.
60
Article 70.
Period of limitation of the procedure
1-It is 10 years the limitation of the procedure by financial responsibilities
reintegratory and 5-year-old the prescription for sanctionatory responsibilities.
2-The period of the limitation period of the procedure is due to the date of the offence or,
it is not possible to determine it, since the last day of the respective management.
3-The period of the limitation of the procedure suspense with the entry of the account into the
Court or with the start of the audit and until the hearing of the responsible, without power
surpass two years.
4-In cases referred to in Rule 89 (2), the limitation period of the
procedure suspending itself for the period arising until the exercise of the right of
action or the possibility of such exercise, in the conditions referred to therein.
CHAPTER VI
Of the functioning of the Court of Auditors
SECTION I
Meetings and deliberations
Article 71.
Meetings
1-The Court of Auditors, at the headquarters, meets in general plenary, in plenary section, in
subsection and in daily visa session.
2-From the general plenary are part of all judges, including those of the regional sections.
3-The plenum of each section comprises the judges who integrate it.
4-The subsections integrate into the normal functioning of the 1 th and 2 th Sections and are
consisting of three judges, being a rapporteur and adjoining the following judges in the
order of precedence, assorted annually in session of the general plenary, save the
provisions of Article 84 (3).
5-For purposes of prior surveillance, in each week they meet two judges in session
daily visa.
61
Article 72.
Sessions
1-The Court of Auditors meets in general plenary, under convenor of the President or the
solicitation of at least one third of its members, where it is necessary
decide on matters of the respective competence.
2-The sections meet in plenary at least once a week and whenever the
President the convoys, on their initiative or the request of the respective judges.
3-The visa sessions take place every working day, even during the holidays.
4-The sessions of the general plenary and the 1 th and 2 th Sections are secretariats by the Director-
general or by the sub-director-general, who may intervene on the request of the President or of
any judge to submit clarifications on the matters enrolled in table,
and I compete to draw up the minutes.
Article 73.
Deliberations
1-The plenaries, general or section, work and deliberate with more than half of the
its members.
2-The subsections of the 1 th and 2 th Sections, as well as the collective provided for in Article 42,
n. 1, they only function and deliberate with the entirety of the respective members, under the
presidency of the President, who only votes in the event of a tie-up.
3-A The daily visa session can only work with two judges.
4-In the absence of quorum of the plenary of a section, the President may designate the
judges of the other sections necessary for their functioning and their respective
deliberation.
SECTION II
Of competences
Article 74.
Competence of the President of the Court of Auditors
1-Compete to the President of the Court of Auditors:
62
a) Represent the Court and ensure its relations with the other organs of
sovereignty, public authorities and the media;
b) Presiding over the sessions of the Court, directing and directing the proceedings;
c) Present proposals to the general plenary and the plenaries of the 1 th and 2 th Sections
for deliberation on the subjects of the respective competence;
d) Mark the ordinary sessions and convene the extraordinary sessions, ears
the judges;
e) Order to organize the agenda of each session, having in
consideration of the indications provided by the judges;
f) Voting on the opinion on the State General Account, the judgments of fixation of
jurisprudence, the internal regulations of the Court and where if
check situation of tie between judges;
g) To draw up the annual report of the Court;
h) Exercise the powers of guidance and general administration of support services
of the Court, pursuant to Rule 33;
i) Presiding over the sessions of the collective approving the reports and opinions on the
accounts of the Autonomous Regions and in them to vote;
j) Nominate the judges;
l) Distribute the holidays of the judges, after your hearing;
m) Nominate, by choice, the leading staff of the support services;
n) Perform the remaining functions provided for in the law.
2-The President is replaced, in his or her lines and impediments, by the Vice President
of the Court and, in the absence of this, by the oldest judge.
Article 75.
Competence of the general plenary
It shall compete with the general plenary of the Court:
a) Approve the report and opinion on the General Account of the State;
b) Approve the annual report of the Court;
c) Approve the budget projects and the triennial action plans;
d) Approve the internal regulations and instructions of the Tribunal that are not from the
competence of each of the sections;
e) Exercising the disciplinary power over the judges;
63
f) Fix case law in extraordinary appeal;
g) To appreciate any other subjects that, by their importance or
generality, the justifying it;
h) Exercise the remaining functions provided for in the law.
Article 76.
Standing committee
1-There will be a standing committee, presided over by the President and constituted by the
Vice-President and by a judge of each section elected by his peers by a
period of three years, whose meetings are secretariats by the Director-General, without
right to vote.
2-A standing committee is convened by the president and has advisory competence
and deliberative in the cases provided for in this law.
3-In cases of urgency, the skills elated in the previous article, with the exception
of the points a) , e) and f) , they may be exercised by the standing committee, convened
for the purpose of the President, without prejudice to the subsequent ratification by the plenary
general.
4-Have a seat on the standing committee, with a right to vote, the judges of the sections
regional, where it is in the matter of the respective competence.
Article 77.
Competence of the 1 th Section
1-Compete to 1ª Section, in plenary:
a) Judging the resources of the decisions of subsections, regional sections and the
delegations, including the part relating to emoluments;
b) Approve the instructions on the organisation of the supervisory processes
prior to referring to the Tribunal;
c) Approve the regulation of its internal functioning;
d) Approve the reports of the audits when there is no unanimity in the
subsection or when, while, although, such unanimity, the President
understand should broaden the discussion to standardize criteria;
e) Approve, on a proposal from the President, the monthly scale of the two shift judges
64
that in each week they meet in a daily visa session;
f) Deliberating on the remaining subjects provided for in this Law.
2-Compete to the 1 th Section, in subsection:
a) Decide on visa refusal, as well as, in cases where there is no
agreement of the shift judges, on the granting, exemption or waiver of visa;
b) Judging the features of the emoluments fixation by the Directorate-General;
c) Order audits relating to the exercise of prior surveillance or
concomitant and approve the respective reports;
d) Communicating to the Public Prosecutor's Office the cases of financial offences
detected in the exercise of prior or concomitant surveillance.
3-In daily session of visa the shift judges, being in agreement, may grant
or recognize the exemption or waiver of visa, as well as soliciting elements
additional or information to the respective services or bodies.
4-Compete to the judges of the 1 th Section apply the fines referred to in Article 66 (1).
concerning the processes of which they are rapporteurs.
Article 78.
Competence of the 2 th Section
1-Compete to the 2 th Section, in plenary:
a) Order the external verification of accounts or the carrying out of audits that do not
have been included in the programme of action;
b) Order the audits requested by the Assembly of the Republic or by the
Government and approve the respective reports;
c) Approve the regulation of its functioning;
d) Approve the audit manuals and verification procedures to
adopt by their respective support services;
e) Approve the instructions on how entities should arrange the
your management accounts and provide the necessary elements or information to the
successive supervision;
f) Approve the reports of account verification processes or audits
when there is no unanimity in the subsection or when, though, although, such
unanimity, the rapporteur or the President understand the duty to extend the discussion
to standardize criteria;
65
g) Deliberating on the remaining subjects provided for in the law.
2-Compete to the 2 th Section, in subsection:
a) Approve the external verification reports of accounts or audits that
should not be approved by the plenary;
b) Homologate the internal verification of the accounts that should be returned to the
services or bodies;
c) Order the external verification of accounts in the internal verification sequence;
d) Request the co-adjuvation of the internal control bodies;
e) Approve the resource to audit firms and technical advisors.
3-A allocation of the actions provided for in the a) of paragraph 1 is made by deliberation of the
plenary to the judge in whose area of responsibility the respective entity integrates
or with which your object has greater affinities.
4-Compete, specifically, to the judge, within the framework of the respective area of
responsibility:
a) Approve the programmes and methods to be adopted in the verification processes
external of accounts and in audits;
b) Order and, being the case, chair the necessary representations of the instruction
of the respective processes;
c) Submit reasoned proposal to subsection in the sense of being asked to
co-adjuvation of the internal control bodies or the recourse to companies of
audit or technical consultancy;
d) Coordinate the elaboration of the draft external verification report of
accounts and audits to be submitted for the approval of the subsection;
e) Apply the fines referred to in Article 66 (1).
Article 79.
Competence of the 3 th Section
1-Compete to the 3 th Section, in plenary:
a) Judging the resources of the decisions rendered in 1 th instance, at the head office and in the
regional sections, including those relating to emoluments;
b) Judging the resources of the emoluments set in the verification processes of
accounts and in the audit of the 2 th Section and the regional sections;
c) Judging the resources of the enforcement decisions of fines handed down in the 1 th and 2.
66
Sections and in the Regional Sections;
d) Judging the requests for review of the decisions carried out on trial rendered
by the plenary or in 1 th instance.
2-[ Revoked ].
3-[ Revoked ].
CHAPTER VII
From the case in the Court of Auditors
SECTION I
Applicable law
Article 80.
Applicable law
The proceedings in the Court of Auditors shall be governed by the provisions of this Law and,
sutively:
a) In respect of the 3 th Section, by the Code of Civil Procedure;
b) By the Code of Administrative Procedure, regarding the procedures
administrative of the Directorate General of the Court of Auditors, except when this
act in the framework of financial supervision and control and in preparation and
execution of judicial acts;
c) By the Code of Criminal Procedure, in sanctionatory matter.
SECTION II
Prior supervision
Article 81.
Remittance of proceedings to Tribunal
1-Cases to be filed with the Court of Auditors for prior surveillance shall be
instructed by the services or bodies in accordance with the instructions
published in the 2 th Series of the Journal of the Republic .
2-The proceedings for acts and contracts that produce effects before the visa
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must be remitted to the Court of Auditors within 20 days of counting, save
provision to the contrary, from the date of commencement of the production of effects.
3-The President of the Court may, the request of the interested services, extend
the time limits referred to up to 45 days, when there is reason that justifies it.
4-Unless otherwise lawful provision or delegation of competence, it is up to the
maximum manager of the service or the chairman of the executive body or
administration the sending of the processes for prior surveillance as well as the
subsequent shipment of the same, pursuant to paragraph 2 of the following article.
Article 82.
Verification of processes
1-A preliminary verification of visa procedures by the Directorate General should be done
within 15 days of the date of the entry registration and by the order
chronological, may the same be returned to the services or bodies for
any instructional due diligence.
2-In cases where the respective acts or contracts produce effects before the
viewed, the processes returned must be referred to the Tribunal again in the time limit
of 20 days from the date of receipt.
3-Elapsed the period of the preliminary verification, the proceedings shall be the subject of
declaration of conformity or, where there are doubts about the legality of the
respective acts or contracts, be submitted to the first daily visa session.
4-A failure to comply with the deadline of paragraph 2, as well as those of Article 81, is not grounds
of visa refusal, but it immediately ceases all the emerging expenditure of the
acts or contracts, under penalty of procedure for the effectivation of the respective
financial responsibility.
Article 83.
Declaration of conformity
1-Whenever the process analysis does not result in any doubt as to the legality of the
act or contract, specifically by its identity with others already targeted, or how much
to the situation in fact wants as to the applicable standards, a statement of
compliance by the Directorate General.
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2-Are not liable to declaration of conformity the general obligations of the debt
founded and the contracts and other instruments that result in public debt, nor acts
or contracts referred to Tribunal after overcoming the deadlines of Articles 81 and
82, paragraph 2.
3-A relation of the properly identified visa procedures the subject of a declaration of
compliance will be homologated by the shift judges.
Article 84.
Doubts of legality
1-The processes in which there are doubts of legality about the respective acts,
contracts and too much legal instruments are presented to the first daily session
of visa with a report, which, in addition to more, must contain:
a) The summary description of the subject matter of the act or contract subject to a visa;
b) The permissive legal standards;
c) The concrete facts and legal precepts that form the basis of doubt or
obstacle to the granting of the visa;
d) The identification of judgments or deliberations of the Court in equal cases;
e) The indication of the expiry of the decision period for the purpose of the possible visa
tacit;
f) The emoluments due.
2-Whether there is grounds for refusal of the visa, or not by checking the agreement of the
shift judges provided for in Article 77 (3), the process will be brought to session
plenary for decision.
3-In the subsection will be rapporteur of the case the judge who has been the rapporteur in session
daily visa, being adjoined the other shift judge and what follows you in the order
of precedence.
Article 85.
Tacit visa
1-The acts, contracts and other legal instruments remitted to the Court of
Accounts for prior surveillance consider themselves to be targeted or declared compliant if
there has been no decision of refusal of visa within 30 days after the date of your
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entry registration, and the services or bodies may initiate the implementation of the acts
or contracts if, decorated 5 working days on the expiry of that period, do not have
received the communication provided for in the following number.
2-A The decision of the visa refusal, or at least its sense, must be communicated in the
own day that it was delivered.
3-The deadline of the tacit visa runs during the court holidays, but does not include Saturdays,
sundays or public holidays, and suspend yourself on the date of the trade that solicits any
elements or instructional representations up to the date of registration of the entry into the Court of the
oftice with the satisfaction of that request.
4-Should be communicated to the departments or bodies the dates of the registration referred to
in the n. the
1 and 3.
Article 86.
Plenary of the 1 th Section
1-The deliberations of the plenary of the 1 th Section shall be taken to the plurality of the votes of the
members of subsection or Section, as per cases.
2-A to ensure the law enforcement unit, when the importance
legal of the matter, its novelty, the divergences raised or other reasons
pondering the justices, the President can broaden the discussion and vote of the
deliberation to the remaining judges.
3-[ Revoked ].
SECTION III
Successive supervision
Article 87.
Successive verification procedures
1-The processes of drafting the report and appearing on the General Account of the State and
of the account verification and audit reports are contained in the regulation of
operation of the 2 th Section.
2-The verification and audit procedures adopted by the departments
of support of the Court in the context of the cases referred to in paragraph 1 are listed
70
audit manuals and verification procedures approved by the 2 th Section.
3-The principle of adversarial in the checking and auditing processes is
performed in writing.
4-In the proceedings of checking accounts or auditing the Tribunal may:
a) Order the comparency of those responsible to provide information or
clarifications;
b) Carry out examinations, surveys, evaluations or other representations, through the resource to
experts with expertise.
Article 88.
Plenary of the 2 th Section
The deliberations of the plenary of the 2 th Section shall apply, with the necessary adaptations, the
arranged in the n. the
1 and 2 of Article 86 para.
SECTION IV
From the court case
Article 89.
Competency to apply for trial
1-The judgment of the proceedings to which you rent Article 58, regardless of the
legal qualifications of the facts set out in the respective reports, may be
required:
a) By the Public Ministry;
b) By the internal control bodies responsible for the reports referred to in
point ( b) of Article 12 (2), in the situation provided for therein.
2-The right of action provided for in paragraph b ) of the preceding paragraph may be exercised in the
period of three months from the mandatory notification to the supervisory body
internal of the dispatch of the Public Prosecutor's Office who declare not to apply for procedure
jurisdictional
3-A submission of jurisdictional application by the internal control bodies
depends on a favourable decision of the entities referred to in point (s) b) of paragraph 2 of the
article 12 para.
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4-The internal control bodies referred to in paragraph b) of paragraph 1 are to represent
by law graduates with functions of legal support.
Article 90.
Requirements of the application
1-From the application must appear:
a) The identification of the respondent, with the indication of the name, residence and place
or headquarters where the body or public entity carries out the activity
respective, as well as the respective net monthly salary;
b) The application and description of the facts and the reasons for law in which to
grounds;
c) The indication of the amounts that the defendant is to be sentenced to repose,
as well as the concrete amount of the fine to be applied;
d) Having there been external verification of the account, opinion on the type-approval of the
constant closing balance of the respective report.
2-In the application can be deduced for cumulative applications, albeit by different
infractions, with the corresponding subjective imputations.
3-With the application are presented the available evidence indictments of the
facts generators of liability, no more than three may be indicated
witnesses to each fact.
Article 91.
Purpose, term and formalism of the citation
1-If there is no reason for dismissal injunction, the defendant is cited for
contesting or voluntarily paying within 30 days.
2-A citation is personal, upon delivery by quoting from registered letter with notice of
receipt, or through personal act of clerk of the Court, always with
delivery of copy of the application by quoting.
3-At quotes and notifications will apply still all the rules set out in the Code
of Civil Procedure.
4-The judge may, however, the application of the quoting, grant reasonable extension of the
term referred to in paragraph 1, up to the maximum limit of 30 days, when the circumstances
72
of the concrete case, namely the complexity or the volume of the issues to
analyze, the justices.
5-The voluntary payment of the amount requested in the Ministry's application
Public within the time frame of the dispute is free from emoluments.
Article 92.
Requirements of the contestation
1-A contestation is presented in writing and is not subject to special formalities.
2-With the contestation the respondent must present all means of proof, with the
rule and the limitation of Article 90 (3), without prejudice to the power to change or to amend
up to eight days before the trial.
3-Yet it does not deduct contestation, the defendant can present evidence with
indication of the facts to which they are intended, provided that it does so within the time limit
in the previous number.
4-A The lack of contestation does not produce cominatory effects.
5-The defendant may be represented by counsel.
Article 93.
Hearing and trial hearing
To the hearing and trial hearing applies to the regime of the summary process of the
Code of Civil Procedure, with the necessary adaptations.
Article 94.
Sentence
1-The judge is not bound by the amount shown in the application, and may
condemn in greater or lesser amount.
2-In the case of conviction in reposition of amounts by effectivation of
financial responsibility, the sentencing sentence will set the date from which
are due the respective interest rates.
3-In proceedings in which there was external verification of the management account, the sentence
will approve the constant closing balance of the respective report.
73
4-In proceedings referred to in the preceding paragraph, there is conviction in repositions
of monies, the approval of the closing balance and the extinction of the respective
liability will only occur after your full payment.
5-A sentencing sentence in reposition or fine will fix the emoluments due
by the defendant.
Article 95.
Payment in instalments
1-The payment of the amount of the conviction may be authorized up to four
quarterly benefits, if required up to transit on trial of the sentence
condensation, and each provision shall include the respective interest of mora, if it is
case of this.
2-A The lack of payment of any benefit matters the immediate maturity of the
remaining and the subsequent establishment of the tax implementation process.
SECTION V
Of the resources
Article 96.
Ordinary resources
1-The final decisions of refusal, concession and visa exemption, as well as those which
respect emoluments, including those handed down by the regional sections, may
be challenged, by appeal to the plenary of the 1 th Section, by the following
entities:
a) The Public Prosecutor's Office, in respect of any final decisions;
b) The author of the act or the entity that has authorized the contract to which it was
refused the visa;
c) As for the decisions on emoluments, those on whom to recl the
respective charge.
2-Non-recurrable dispatches of the processes of the competence of the
1. th and 2 th Sections nor the deliberations that approve of verification reports of
accounts or audit, save, as to these, with regard to the fixation of
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emoluments and too much charge.
3-In proceedings of the 3 th Chamber it is only up to appeal of the final decisions rendered in 1.
instance.
Article 97.
Form and term of interposition
1-The appeal is interposed by application addressed to the President of the Court, in the
what are to be exposed the reasons of fact and law in which it is founded and
formulated conclusions within 15 days of the notification of the decision
recurrd.
2-The appeal is distributed by lottery by the judges of the respective section, and may not
be reported by the judge rapporteur of the contested decision, which does not intervene equally
in the respective trial.
3-Distributed and authenticated the resource and attached to the process where it was delivered to
cut decision, is open conclusion to the rapporteur for, in forty eight hours, the
admit or reject liminally.
4-The appeal of final decisions for refusal of a visa or conviction by
sanctionatory responsibility has suspensive effect.
5-The appeal of final sentencing decisions by financial liability
reintegratory only has suspensive effect if it is provided collateral.
6-It is not mandatory to constitute a lawyer, save in the resources of the competence
of the 3 th Section.
7-There is no place to prepare, but they are due emoluments, in the case of improvenance
of the resource.
Article 98.
Complaint of non-admission of the appeal
1-From dispatch that does not admit the appeal may the appellant complain to the plenary
of the section within 10 days, exposing the reasons justifying the admission of the
feature.
2-The reporter can repair the dispatch of dismissation and make the appeal proceed.
3-If the rapporteur sustains the liminal dispatch of rejection of the appeal, it sends the following
75
complaint to the plenum.
Article 99.
Tramway
1-Admitiof the appeal, the autos go with a view for 15 days to the Public Prosecutor's Office for
issue opinion, if it is not the appellant.
2-If the appellant is the Public Prosecutor's Office, admitted to the appeal, he / she shall be notified
to respond within 15 days to the entity directly affected by the decision
recurrd.
3-If in the opinion of the Public Prosecutor's Office raise new questions, it is notified
recurring to pronounce within 15 days.
4-Issued the opinion or elapsed the deadline of the preceding paragraph, the autos only go with
seen for three days to the remaining judges if it has not been waived.
5-At any time in the process the rapporteur will be able to order the representations
indispensable to the decision of the appeal.
Article 100.
Judgment
1-The rapporteur presents the proceedings to the session with a draft judgment, being fit to
President directing the discussion and voting in the event of a tie.
2-In the process of prior surveillance the Tribunal may know that matters
relevant to the granting or refusal of the visa, even if not addressed in the
appellate decision or on the appellant's allegation, if raised by the Ministry
Public in the respective opinion, complying with the provisions of Article 99 (3)
Article 101.
Extraordinary resources
5-If, in the field of the same legislation, they are rendered in different proceedings in the
plenaries of the 1 th or 3 th Sections or in the regional sections two decisions, in matter
of granting or refusal of a visa and financial responsibility, which,
on the same fundamental issue of law, sign up on solutions
76
opposites, extraordinary appeal may be made of the decision handed down in last
place for fixation of jurisprudence.
6-In the appeal application must be individualized both the previous decision
transitioned on trial that is in opposition as the decision resorts to, under penalty
of the same not to be admitted.
7-The extraordinary appeal applies, with the necessary adaptations, the regime of
ordinary resource, save the provisions of the following articles.
8-To the extraordinary appeal provided for in the d) of Article 79 (1) applies to
provisions of the Code of Civil Procedure for the review facility, with the necessary
adaptations.
Article 102.
Preliminary issue
1-Distributed and authenticated the application motion and apprehended the process where it was
delivered the decision transitioned allegedly in opposition, it is open to the
rapporteur to, in five days, utter dispatch of admittance or improper
liminal.
2-Admit liminally the appeal, goes the process with a view to the Public Prosecutor's Office
to issue opinion on the opposition of judgements and the sense of jurisprudence to
fix.
3-If the rapporteur understands that there is no opposition from judging, he sends the autos to the views
of the judges of the section, after which it presents draft judgment to the respective
plenary.
4-The appeal considers itself to be fined if the plenary of the section deliberates that it does not exist
opposition of judgements.
Article 103.
Judgment of the appeal
1-Verified the existence of opposition of the decisions, the process goes with views to the
remaining judges of the general plenary and the President for five days, after which the rapporteur the
will present for trial in the first session.
2-The judgment of the section which recognized the existence of opposition of the decisions not
77
prevents the general plenary from deciding in the opposite direction.
3-A The doctrine of the judgment that fixed case law will be binding on the Court of
Accounts as long as the law is not modified.
CHAPTER VIII
Regional sections
Article 104.
Material competence
It shall compete with the judge of the regional section:
a) Exercising the powers provided for in points b) and e) of Article 6, with the
necessary adaptations, within the framework of the respective autonomous region;
b) Elaborate and submit to the approval of the general plenary the internal regulation and the
annual pre and successive surveillance programmes;
c) Exercising the remaining skills assigned to it in this law.
Article 105.
Ordinary session
1-The competences of the 1 th and 2 th Sections are exercised, with the necessary
adaptations, by the judge of the regional section in weekly ordinary session, covering
the prior and successive supervisory processes, cumulatively with the assistance
mandatory from the Public Prosecutor's Office and participation, as advisors, of the
subdirector-general and the auditor-cohorde-nador or, in his or her phalings or impediments,
of the respective legal substitutes.
2-The Public Prosecutor's Office and advisors have seen the proceedings before the session
weekly ordinary, and may issue opinion on the lawfulness of their issues
emerging.
3-Keep in force the provisions of Law No 23/81 of August 19 and legislation
supplementary, relating to the advisors of the regional sections that do not collide
with the precepts of this Law.
78
Article 106.
Prior supervision
1-In the matter of prior surveillance, the regional sections operate on a daily basis with the
judge and with one of the advisors, who alternates weekly, owing the proceedings with
doubts as to the granting or refusal of a visa to be compulsorily decided in
weekly ordinary session.
2-Are compulsorily approved in weekly ordinary session the reports of
audit in the context of concomitant surveillance, as well as any reports that
serve as the basis of the autonomous fine process.
3-To the procedures of prior and concomitant supervision applies, with the
necessary adaptations, the scheme provided for in this Act for the 1 th Section, except the
provisions of Article 83 para.
Article 107.
Successive supervision
1-Are compulsorily approved in weekly ordinary session:
a) The account verification and audit reports that evidenced
financial responsibilities to be carried out by means of trial proceedings,
pursuant to Art. 57;
b) The reports of audits carried out at the request of the legislative assembly
regional, or the regional government, as well as those of the audits not included
in the respective annual programme;
c) The approval of any reports that serve as the basis of the autonomous process
of fine.
2-The remaining competencies may be exercised by the judge of the regional section
daily, in the framework of the respective processes.
3-The concomitant and successive surveillance procedures apply, with the
necessary adaptations, the scheme provided for in this Act for the 2 th Section.
Article 108.
Jurisdictional processes
79
1-To the introduction and preparation of the financial liability processes provided for
in Article 58 affections to the regional section is correspondingly applicable
in Articles 89 to 95 of this diploma, with the constant adaptations of the
following numbers.
2-After the contestation or course of the respective deadline, the judge of the regional section
proceeds to the distribution of the proceedings by the judge from another regional section.
3-After distribution are to be remitted photocopies of the main pieces to the judge a
who the process was distributed.
4-Compete to a judge from the other regional section presiding over the production hearing of
prove and uttering the final sentence by shifting to the effect to the regional section
whenever necessary.
Article 109.
Resources
1-The resources of final decisions are brought in the regional section, by the judge
that has delivered them to admit or reject them.
2-Admitting the appeal, the process is sent, under postal record, to the seat of the Court
of Accounts, where it will be distributed, tramped and judged.
3-Resources applies, with the necessary adaptations, the provisions of Articles 96.
and following.
CHAPTER IX
Final and transitional provisions
Article 110.
Proceedings pending in the 1 th Section
1-Regarding visa procedures and applications for re-examination of refusal to
seeing as they do not yet have a final decision, the present diploma produces effects to
depart from the day following that of its publication.
2-pending visa cancellation proceedings will be filed, and may
possible illegalities of the respective acts or contracts being assessed at the headquarters of
successive supervision.
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Article 111.
Proceedings pending in the 2 th Section
1-This diploma applies to the pending proceedings in the jurisdictional phase of
competence of the 2 th Section, without prejudice to the provisions of the following paragraphs.
2-The reports of the trial proceedings of accounts and audits, with or without
intervention of the Public Prosecutor's Office, which evidences reach, diversion of money or
public values or improper payments, once approved in plenary of the
subsection, should be submitted to the Public Prosecutor's Office, for the purposes of
provisions of Articles 89 and following.
3-A The reintegratory financial responsibility of Article 60 can only be carried out
by the Court in respect of facts subsequent to the entry into force of the present
diploma.
4-The remaining species of pending proceedings distributed already to a judge of the 2 th Section
will only continue their terms if they evidenced financial offences
sanctioned by the law prevailing at the date of their respective actions and the present diploma.
5-The financial offences provided for in paragraphs 2 and 4 shall apply to the scheme of
most favourable liability, to which effective in the terms of Articles 89 and
following.
6-The outstanding resources of decisions rendered in the processes of the competence of the 2 th
Section within the duration of the Act No 86/89 of September 8 will be redistributed and
adjudicated in the 3 th Section.
7-The proceedings in the jurisdictional stage pending in the 2 th Section not provided for in the
previous figures, as well as those who, not being yet in the phase
jurisdictional, come to evidence of financial offences covered by amnesty
or by prescription, may be filed by dispatching of the judge of the respective area,
listened to the prosecutor's office.
Article 112.
Vice-President
The mandate of the Vice-Presidents in exercise basket with the election of the Vice-President
in the terms of this diploma.
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Article 113.
Accounts of the Court of Auditors
The audit of the accounts of the Court of Auditors shall be subject to the provisions of the Act to
all financial officers and takes the following forms:
a) Integration of the respective accounts relating to the implementation of the Budget of the
State in the General Account of the State;
b) Annual external verification of the accounts of the vaults, and eventual effectivation of
financial responsibilities, by the relevant subsections and section of the
Court;
c) Publication of a consolidated account in annex to the report referred to in
article 43;
d) Submission of the management of the Tribunal to the specialist company audit,
chosen by tender, the report of which will be published jointly with the
accounts referred to in a previous paragraph.
Article 114.
Transitional provisions
1-In addition to the provisions of Article 46, they shall still, as a transitional basis, be
referred to the Court of Auditors, for the purpose of prior surveillance, the
documents that represent, title or give execution to the acts and contracts
following:
a) Until December 31, 1997, the minutes of the contracts of equal value or
higher than the amount to be fixed in accordance with Article 48, as well as the acts
relative to promotions, progressions, reclassifications and transitions
exclusively resulting from the restructuring of services of the administration
central, regional and local, provided that they involve increasing the respective step
salary;
b) Until December 31, 1998, the administrative contracts for the pavement,
well as all the first nominations for the administration's boards
central, regional and local.
2-A as of January 1, 1998, the acts referred to in paragraph (a) and (b) of the n.
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1 of Article 46, as well as the 1 b) from the previous number, can produce all
its effects prior to the visa, except payment of the respective price, when
for case of this, applying to the refusal to see the provisions of the n. the
2 and 3 of Article 45 para.
3-Are excluded from the prior surveillance provided for in the preceding paragraphs:
a) The diplomas of appointment emanating from the President of the Republic;
b) The acts of appointment of members of the Government, regional governments and
of the staff of the respective offices;
c) The acts pertaining to promotions, progressions, reclassifications and transitions of
personnel, with the exception of those exclusively resulting from the restructuring of
services of the central, regional and local administration;
d) The provements of the judges of any court and magistrates of the Ministry
Public;
e) Any provement of military personnel of the Armed Forces;
f) Permute diplomas, transfer, detachment, requisition or other
personal mobility instruments;
g) The fixed-term employment contracts.
4-For the purposes of the b) of Article 46 (1) of this degree, shall only be
referred to the Court of Auditors the contracts concluded by the administration
direct and indirect State, by the direct and indirect administration of the Regions
Autonomous and by local authorities, federations and associations of municipalities that
exceed an amount to be defined annually.
5-For the year 1997, the amount referred to in the preceding paragraph is set at 600 times
the value corresponding to the index 100 of the indictable scale of the general regime of the
public function, rounded up to the hundred tales immediately superior.
6-All auxiliary judges in office on December 31, 2000 pass to the
situation of judges beyond the framework, by applying to Article 23 (3), without
loss of the right to the pavement dother candidates best graduates.
Article 115.
Abrogation standard
All statutory provisions set out in any contractual diplomas are hereby repealed
to the provisions of this law, specifically:
a) The Rules of the Higher Council of the Financial Administration of the State,
83
approved by Decree No 1831 of August 17, 1915;
b) The Decree No. 18962 of October 25, 1930;
c) The Decree No. 22257 of February 25, 1933, with the exception of the article
36.
d) The Decree No. 26341 of February 7, 1936;
e) The Decree No. 29174 of November 24, 1938;
f) The Decree-Law No 36672 of December 15, 1947;
g) The Decree-Law No 146-C/80 of May 22;
h) The Law No. 23/81 of August 19, without prejudice to the provisions of Article 105 of the
present diploma;
i) The Act No. 8/82 of May 26;
j) The Decree-Law No 313/82 of August 5;
l) The Act No. 86/89 of September 8;
m) Articles 41 and 42 of Decree-Law No 341/83 of July 21;
