Fourth Amendment To The Law On The Organisation And Procedure Of The Court Of Auditors, Approved By Law No. 98/97, De 26 De August

Original Language Title: Quarta alteração à Lei de Organização e Processo do Tribunal de Contas, aprovada pela Lei nº 98/97, de 26 de Agosto

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c3342776244637a4c5667755a47396a&fich=ppl73-X.doc&Inline=false

1 PROPOSAL of law No. 73/X explanatory memorandum the activity carried out by the Court of Auditors in recent years has made it possible to identify a set of the materials lack legislative amendment so as to make the Court more active in defense of the common good and in control of the good use of public money. Thus, this Bill establishes a set of amendments to strengthen the supervisory powers and concomitant of the Court of Auditors. As regards the prior surveillance, it extends the scope to your new entities, because they are not up to date under the jurisdiction of the Court, were often used and soles as escape mechanism to these powers. In addition, dispense with this kind of control the so-called ' additional ' contracts and reduces the period of referral to the Court of Auditors of the processes subject to prior surveillance, ensuring thus a quicker decision regarding the same. The concomitant monitoring is, by your time, enhanced to the extent that audits the execution of contracts referred to in prior surveillance. This Bill establishes news yet concerning the extension of the powers of jurisdiction of the Court of Auditors. Indeed, these shall focus on all those who manage and use public money, regardless of the entity to which they belong, whether in financial accountability or punishment reintegratória. It is, at this point, looking to extend the powers of the Court of Auditors to all situations that may occur or improper mismanagement of public funds.

Are also noted the changes relating to the reports of internal control bodies. Indeed, these reports are the basis of the gross weight of responsibilities by the Court but the experience proved to be necessary and useful to clarify the matter concerning the content of these instruments, and better carry out the 2 elements necessary for the identification of situations which generate responsibility. Another matter to report is the perfecting of the system of measurement of liability in reintegratórios processes. In this context, predict that endorsed competes ensure cooperation and good faith procedure with the Court, being guaranteed, for the purposes of demonstration of legal use, regular and in accordance with the principles of sound management of public funds, the access to documentation required for a thorough defense, improving thus the guarantee of the adversarial principle. This evens out the power to the action was brought, that it is for the Prosecutor, with the necessary defence mechanisms of the targeted equity of financial responsibility reintegratória. Another matter that the following should be noted is that of legitimacy for the application of measures of financial responsibility to the Court of Auditors. This legitimacy competes currently, exclusively, to the public prosecutor but was considered useful your extension to entities also have institutional profile to the exercise of this right. Notes, therefore, the extension of procedural legitimacy internal control bodies, although dependent on a decision not to request the action by prosecutors. In addition to the substantive amendments highlighted, this Bill also introduces a set of systematic order changes that legislative intervention of this nature inevitably imposes.

So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of law: article 1 amendment to law No. 98/97, de 26 de Agosto articles 2, 5, 8, 9, 12, 13, 15, 28, 29, 46, 47, 48, 49, 52, 57, 58, 59, 60, 61, 64, 65 , 66, 67, 68, 69, 70, 74, 77, 78, 79, 81, 82, 86, 89, 90, 94 and 101 of law No 98/97 of 26 August, as amended by law No. 87-B/98, of December 31, by law No. 1/2001, of 4 January, and by law No. 55-B/2004, of 30 December, shall be replaced by the following : 3 ' article 2 Scope of competence 1-[...]. 2-are also subject to the jurisdiction and powers of financial control of the following entities: the Court) [...]; b) public companies, including the public business entities; c) municipal enterprises, regional and intercity; d) [Repealed]; e) [Repealed]; f) companies concessionaries of public companies, management of capital companies public or mixed economy companies subsidiaries, dealers or companies that manage public services and public works utilities companies; g) […]. 3-are still subject to the jurisdiction and control of the Court of Auditors the financial entities of any kind that has public capital participation or benefit, at any title, money or other public values, to the extent necessary for the supervision of the legality, regularity and economic and financial correction of applying the same money and public values. 4-[Repealed].

Article 5 [...]

1 - […]: a) […]; b) […]; c) Supervise the legality and the place of acts and contracts budget of any kind that are generators of expenditure or representing any charges and responsibilities, direct or indirect, 4 to the entities referred to in paragraph 1 of article 2 and of entities of any kind created by the State or by any other public entities to perform administrative functions originally in charge of Public Administration , with expenses borne by transfer of the budget of the entity that created it, where dai worked the subtraction of acts and contracts subject to prior supervision by the Court of Auditors; d) […]; and judge gross liabilities) of who manages and uses public money, regardless of the nature of the entity to which belongs, in accordance with this law; f) […]; g) […]; h) […]; i) […]. 2 - […]. 3-the accounts referred to in (a)) and b) of paragraph 1 shall be adopted by the Plenary of the Assembly of the Republic and of European regional legislative assemblies, respectively, fitting them to resolve mail to the public prosecutor the relevant opinions of the Court of Auditors for any gross financial liabilities, in accordance with paragraph 1 of articles 57 and of paragraph 1 of article 58 article 8 [...]

1 - […]. 2 - […]. 3-the implementation of the decisions of damning charges and other charges fixed by the Court of Auditors or by the Directorate General of tax courts of first instance and notes the tax foreclosure process.

5 article 9 [...]

1-are published in the 1st Series of the Diário da República judgments establishing jurisprudence. 2 - […]: a) […]; b) […]; c) […]; d) […]; and) values and the relationship of the entities referred to in point (a)) of article 40; f) […]. 3 - […]. 4 - […].

Article 12 [...]

1-The internal control services, namely general inspections or any other control or audit entities of the public administration offices, as well as the entities that form part of the public sector business, are still subject to a special duty of collaboration with the Court of Auditors. 2 - […]: a) […]; b) sending the reports of its activities, by decision of the Minister or the competent body to enjoy, always containing matters of interest to the court action, establishing the situations that generate any responsibility with documented indication of the facts, the period to which they relate, complete identification of those responsible, the rules violated, amounts involved and contradictory exercise personal and institutional laid down in article 13 of this law; 6 c) [...]. 3-the decision referred to in point (b)) of the preceding paragraph may provide guidance to the internal control body responsible for report about possible judicial procedure, to establish under b) of paragraph 1 of article 89 4-[previous paragraph 3].

Article 13 [...]

1 – […]. 2-those responsible in cases of gross weight of responsibilities, as well as in the processes of fine, is ensured the right to be heard in advance about the facts imputed to him, their qualification, the legal regime and the amounts to be reset or to pay, having, to this end, access to information available in the respective entities or bodies. 3 – […]. 4 – […]. 5 – […]. 6 – […].

Article 15 sections or specialized Cameras 1-the Court of Auditors comprises the headquarters the following sections, which fit exercise the powers provided for in this law: a) 1st section; b) 2nd section; c) 3rd 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 the Diário da República and the Diário da Assembleia da República. 2 – […].

Article 29 [...]


1 – […]. 2 – […]. 3 – […]. 4 – […]. 5-the Public Ministry may attend sessions of the second Section, having a view of the processes before the ordinary session weekly, which may issue an opinion on the legality of their emerging issues. 6 – prosecutors can perform additional steps it deems appropriate which relate to the facts contained in the reports that are sent in order to be triggered any judicial procedures.

Article 46 [...]

1 – are subject to prior supervision by the Court of Auditors, pursuant to c) of paragraph 1 of article 5:) [...]. b) public works contracts, acquisition of goods and services, as well as other asset acquisitions involving expenditure in accordance with article 48, when reduced to writing under the law; 8 c) the drafts of contracts with a value equal to or greater than the limit set in the laws of the budget in accordance with article 48, whose charges, or part of them, have to be satisfied at the time of your celebration. 2-for the purposes of paragraph 1 (b)) and c) of the preceding paragraph, shall be deemed to be contracts, agreements, protocols or other instruments of that result or may result financial costs or assets. 3-the Court and their support services carry out their supervisory skills preview so integrated with the concomitant and subsequent inspection forms. 4-[previous paragraph 3]. 5-for the purposes of paragraph 1, are referred to the Court of Auditors the documents representing give execution to acts or fineness of and contracts there enumerated.

Article 47 [...]

1-are excluded from provisions of the previous article: the) [...]; b) […]; c) […]; d) additional contracts to contracts; e) [Former subparagraph (d))]; f) [previous article)]. 2-contracts as referred to in point (d)) of the preceding paragraph are referred to the Court of Auditors within 15 days, from the beginning of your implementation.

Article 48° Exemption of prior surveillance budget laws lay down, to take effect in each budget year, the value of the agreement, excluding the amount of the value added tax is due, below which the contracts referred to in paragraph 1 (b)) and 9 c) of paragraph 1 of article 46 thereof are exempt from prior surveillance.

Article 49 [...]

1-[...]: a) through audits of l. th Section the procedures and administrative acts involving personal expenses and that contracts should not be sent to prior surveillance by law, as well as the execution of contracts; b) […]. 2 – […]. 3 – […].

Article 52 [...]

1 – […]. 2 – […]. 3 – […]. 4-the Bills are sent to court until April 30 of the year following that to which they relate. 5 – […]. 6 – […]. 7 – […].

Article 57 [...]

1 – where the reports of the actions of control of the Court, as well as the reports of the actions of internal control bodies, showing facts constituting financial responsibility, their cases are referred to the public prosecutor's Office, without prejudice to the 10 paragraph 3 of article 5 and article 89 2 – reports of the actions of internal control bodies do not require approval of the 1st or the 2nd Chamber of the Court for the purposes of implementation of responsibility for 3rd Section, being sent to the public prosecutor, by order of the competent judge. 3 – When the Prosecutors declare does not require judicial procedure, returns its process to the sender. 4-[previous paragraph 3]. 5-For responsibility for gross offences referred to in paragraph 1 of article 66, can also serve as a basis for the establishment of the respective process other reports and information prepared by the support services of the Court, upon request of the Director-General to the competent Section.

Article 58 [...]

1 – the gross financial liabilities takes place through trial and processes of financial responsibilities. 2 – […]. 3-the process of trial of financial responsibility aims to make effective the financial liabilities arising from facts evidenced in reports of the Court's elaborate checks out of the external verification process of bills on internal control bodies ' reports or in reports of the support services of the Court. 4 – the application of fines referred to in article 66 takes place in the processes of the 1st and 2nd Sections to the comply or, where appropriate, in autonomous process. 5 – [Repealed].

Article 59 [...]

11 1-[...]. 2 – the following are considered improper payments for the spare effect illegal payments caused damage to the public purse, including those to match actual consideration that is not appropriate or proportionate to the achievement of the tasks of the entity in question or the normal activity uses. 3 – where the breach of financial rules, including in the field of public procurement, working for the public obligation to indemnify, the Court can condemn those responsible to replace the corresponding amounts. 4-[previous paragraph 3].

Article 60 [...]

In practical cases, authorization or sanctioning, with intent or serious misconduct, which imply not liquidation, collection or delivery of recipes with violating the applicable legal standards, can the court order the responsible to replace the sums not collected at the expense of the State or public entities.

Article 61 [...]

1 – […]. 2 – […]. 3 – […]. 4 – […]. 5 – […]. 6-The targeted competes ensure cooperation and good faith procedure with the Court, being them guaranteed, for the purposes of demonstration of the use of public monies and other valuables placed at your disposition legal, regular and in accordance with the principles of good governance, access to all available information necessary for the performance of the adversarial procedure 12.

Article 64 [...]

1 – the Court of Auditors assesses the degree of guilt in accordance with the circumstances of the case, taking into account the responsibilities of the position or nature of the main functions of each charge, the volume and moved around, the amount of money or material public values, the degree of compliance of any recommendations of the Court and the existing human and material resources in the service , or body/entity subject to your jurisdiction. 2 – […].

Article 65 [...]

1 – […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) in respect of the implementation of the agreements that have been refused a visa or contracts that have not been subjected to prior surveillance when it were legally subject; I) by the use of public money or other valuables on purpose different from legally provided for; j) for non-compliance in order to practice reiterated to act legally due; k) for infringement of legal provisions or regulations relating to the admission of staff. 13 2-the fines referred to in the preceding paragraph are minimum limit the amount corresponding to 15 UC and how the ceiling corresponding to 150 UC. 3 – […]. 4 – […]. 5 – […]. 6 – […].

Article 66 [...]

1-[...]: 2 – the fines referred to in the preceding paragraph are minimum limit the amount that corresponds to 5 UC and how the ceiling corresponding to 40 UC. 3 – […].

Article 67 1 Regime – [Repealed]. 2-the Court of Auditors graduates fines having regard to the gravity of the facts and their consequences, the degree of fault, the amount of material public values harmed or at risk, the hierarchical level of responsible, your economic situation, the existence of priors and the degree of compliance of any recommendations of the Court. 3 – […].

Article 68 [...]

1-in cases of lack of presentation of accounts or documents, the decision shall fix a reasonable time for the responsible your 14 delivery appointments to the Court. 2 – […].

Article 69 [...]

1 – […]. 2 – […]. a) […]; b) […]; c) […]; d) for payment.

Article 70 [...]

1 – […], 2 – […]. 3 – […]. 4-in the cases referred to in paragraph 2 of article 89, the period of limitation of the procedure shall be suspended for a period due to the exercise of the right of action or the possibility of that year, under the conditions there laid down.

Article 74 [...]

1 – […]: a) […]; b) […]; c) […]; d) […]; e) […]; f) vote on the opinion on the General accounts of the State, the judgments of 15 establishment of case-law, the rules of procedure of the Court and whenever there is a standoff between judges; g) […]; h) […]; i) […]; j) […]; l) […]; m) […]; n) […]. 2 – […].

Article 77 [...]

1 – […]. 2 – […]. 3 – [...]. 4 – it is up to the judges of the 1st Section to apply the penalties referred to in paragraph 1 of article 66 with regard to processes that are rapporteurs.

Article 78 [...]

1 – […]. 2 – […]. 3 – […]. 4-[...]:) [...] b) [...] c) [...] d) [...] and) apply the penalties referred to in paragraph 1 of article 66 Article 16 79 [...]

1 – […]: a) […]; b) […]; c) to judge the capabilities of fines handed down decisions in the first and second sections and Regional sections; d) [previous subparagraph (c))]. 2 – [Repealed]. 3 – [Repealed].

Article 81 [...]


1 – the processes refer to the Court of Auditors to prior surveillance should be instructed by departments or bodies in accordance with the instructions published in the second Series of the Diário da República. 2 – The processes concerning the acts and contracts that take effect before the visa are referred to the Court of Auditors within 20 days, unless otherwise specified, the date of effect. 3-the President of the Court may, at the request of the departments concerned, extend the periods referred to up to 45 days, when there is no reason that justifies it. 4 – legal provisions to the contrary or delegation of competence, it is up to the maximum leader of the service or to the President of the executive body or the Administration sending the processes for monitoring, as well as the subsequent shipment thereof, pursuant to paragraph 2 of the next article.

Article 82 [...]

1 – […]. 17 2 – where the respective acts or contracts take effect before a visa, returned to the Court are sent within 20 days from the date of receipt. 3 – […]. 4 – […].

Article 86 [...]

1 – […]. 2 – […]. 3 – [Repealed].

Article 89 [...]

1 – the trial of the proceedings article 58, regardless of the legal qualifications of the facts contained in the respective reports, may be required: a) the public prosecutor; b) internal control bodies responsible for the reports referred to in point (b)) of paragraph 2 of article 12, in the situation there. 2-the right of action provided for in subparagraph (b)) of the preceding paragraph may be exercised within three months of compulsory notification to the internal control body of the order of the public prosecutor to declare does not require judicial procedure. 3 – the presentation of jurisdictional requirement for internal control bodies depends on a favorable decision of the entities referred to in point (b)) of paragraph 2 of article 12 4-internal control bodies referred to in point (b)) of paragraph 1 are represented by licensed in law with legal support functions.

18 article 90 [...]

1 – […]. 2 - […]. 3-with the application are presented the evidence available indicating the operative events of liability, and may not be given more than three witnesses every fact.

Article 94 [...]

1-the Judge is not bound to the amount indicated in the application, and may condemn to a greater or lesser amount. 2 – […]. 3 – […]. 4 – […]. 5 – […].

Article 101 [...]

1 - […]. 2 - [...]. 3 - [...]. 4-The extraordinary appeal provided for in point (d)) of paragraph 1 of article 79 shall apply the provisions of the code of Civil procedure for the review, mutatis mutandis.»

Article 2 set 1-Norm Are abrogated subparagraphs (a) (d)) and e) of paragraph 2 and paragraph 4 of article 2, paragraphs 3 and 4 of article 38, paragraph 5 of article 58, paragraph 1 of article 67, paragraphs 2 and 3 of article 79 and paragraph 3 19 article 86 2-repealed law No. 14/96 , 20 April.

Article 3 Republication is republished in annex, which forms an integral part of this law, the law No. 98/97, of 26 August, with your current wording.

Article 4 transitional Law procedural changes to law No 98/97 of 26 August, introduced by this Act apply to proceedings pending before the Court of Auditors.

Seen and approved by the Council of Ministers of 1 June 2006 the Prime Minister the Minister of Parliamentary Affairs Minister Presidency 20 Annex (referred to in article 3) Republication of law No 98/97 of 26 August Law of organization and procedure of the Court of Auditors chapter I functions, jurisdiction and competence article 1 Definition 1-jurisdiction and the Court of Auditors concerning the legality and regularity of revenue and Government expenditure , enjoy sound financial management and effective responsibility for financial offences. 2-the Court of Auditors has jurisdiction and financial control powers under the Portuguese legal order, both in Portugal and abroad. 3-where there is a conflict of jurisdiction between the Court of Auditors and the Supreme Administrative Court, it is for the Court of conflicts, chaired by the President of the Supreme Court of Justice and two judges of each court, settling their conflict.

Article 2 Scope of competence 1-are subject to the jurisdiction and powers of financial control of the Court of Auditors the following entities: a) the State and its services; b) the autonomous regions and its services; c) local authorities, their associations or federations and their services, as well as metropolitan areas; d) public institutes; and) social security institutions. 2-are also subject to the jurisdiction and powers of financial control of the Court 21 the following entities: the) public associations, associations of public bodies or associations of public and private entities that are funded mostly by public authorities or subject to your control of management; b) public companies, including the public business entities; c) municipal enterprises, regional and intercity; d) [Repealed]; e) [Repealed]; f) companies concessionaries of public companies, management of capital companies public or mixed economy companies subsidiaries, dealers or companies that manage public services and public works utilities companies; g) private-law foundations that receive annually, on a regular basis, funds from the State budget or local authorities, concerning the use of these funds. 3-are still subject to the jurisdiction and control of the Court of Auditors the financial entities of any kind that have public capital participation or benefit, at any title, money or other public values, to the extent necessary for the supervision of the legality, regularity and economic and financial correction of applying the same money and public values. 4-[Repealed].

Article 3 Headquarters, regional sections and regional delegations 1-the Court of Auditors shall have its seat in Lisbon. 2-in the autonomous regions of the Azores and Madeira operate regional sections based respectively in Ponta Delgada and in Funchal. 3-the law may off regionally the Organization and functioning of the Court of Auditors with regard to the Mainland. 4-the Court may, where necessary, determine the location of some of its support services elsewhere in the national territory, and to this end regional delegations, without prejudice to the unity of jurisdiction and competence defined by law. 22 article 4 jurisdiction 1-the Court of Auditors exercises at Headquarters the fullness of the jurisdiction and powers of financial control, deciding matters not expressly assigned to the regional sections, and on appeal from their decisions regarding visas, of financial responsibility and penalty. 2-regional sections exercise jurisdiction and powers of financial control in the area of their respective autonomous regions, in particular in relation to the entities referred to in article 2 based on them, as well as to public services of the central administration in carrying out the activity and are endowed with administrative and financial autonomy.

Article 5 Competence essential material


1-it is, in particular, the Court of Auditors: a) give an opinion on the General accounts of the State, including 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) Supervise the legality and the place of acts and contracts budget of any kind that are generators of expenditure or representing any charges and liabilities, direct or indirect, to the entities referred to in paragraph 1 of article 2 and of entities of any kind created by the State or by any other public entities to perform administrative functions originally in charge of Public Administration , with expenses borne by transfer of the budget of the entity that created it, where dai worked the subtraction of acts and contracts subject to prior supervision by the Court of Auditors; d) Check the accounts of agencies, services or entities subject to your providing; and judge gross liabilities) of who manages and uses 23 public money, regardless of the nature of the entity to which belongs, in accordance with this Law; f) Enjoy the legality, as well as the economy, effectiveness and efficiency, according to technical criteria, the financial management of the entities referred to in paragraphs 1 and 2 of article 2, including the Organization, functioning and reliability of internal control systems; g) Perform on its own initiative or at the request of Parliament or the Government, audits of the entities referred to in article 2; h) Monitor, at the national level, the collection of own resources and the application of financial resources from the European Union, in accordance with the applicable law and, in this respect, acting in cooperation with the competent Community bodies; I) Exercise the other powers assigned to it by law. 2-it is still the Court approve, through the Standing Committee, opinions drawn up at the request of Parliament or the Government on draft legislation on financial matters. 3-the accounts referred to in (a)) and b) of paragraph 1 shall be adopted by the Plenary of the Assembly of the Republic and of European regional legislative assemblies, respectively, fitting them to resolve mail to the public prosecutor the relevant opinions of the Court of Auditors for any gross financial liabilities, in accordance with paragraph 1 of articles 57 and of paragraph 1 of article 58 article 6 complementary material Competence For implementation of your activity still, it is for the Court of Auditors: a) to approve the internal rules necessary for your operation; b) Issue instructions essential to the exercise of its powers, to be observed by the entities referred to in article 2; c) prepare and publish the annual report of your activity; d) Propose legislative and administrative measures that it deems necessary for the exercise of its powers; and Sanction those responsible) differences in amount does not exceed the national minimum salary 24, when it comes to involuntary error.

CHAPTER II status and fundamental principles article 7 1 Independence-the Court of Auditors is independent. 2-Are guarantees of independence of the Court of Auditors the self-government, the tenure and irresponsibility of its judges and the exclusive subjection to the law. 3-the self-government is provided in accordance with this law. 4-Only in cases specifically provided for in the Judges Act may be subject by reason of the performance of their duties, the civil, criminal or disciplinary liability. 5-Out of cases in which the fact constitutes a crime, the responsibility for judicial decisions is always assumed by the State, and the return of this action against the respective judge.

Article 8 Decisions 1-the judges of the Court of Auditors decide according to the Constitution and the law and are not subject to orders or instructions. 2-The judicial decisions of the Court are binding on all public and private entities. 3-the implementation of the decisions of damning charges and other charges fixed by the Court of Auditors or by the Directorate General of tax courts of first instance and notes the tax foreclosure process.

Article 9 Advertising 25 1-acts are published in the 1st Series of the Diário da República judgments establishing jurisprudence. 2-are published in the second series of the Diário da República: a) the report and opinion on the General accounts of the State; (b)) the reports and opinions on the accounts of the autonomous regions; c) the annual report of the Court of Auditors; d) instructions and regulations of the Court of Auditors; and) values and the relationship of the entities referred to in point (a)) of article 40; f) reports and decisions that the Court of Auditors understand should be published, following the communication to stakeholders. 3-The conduct referred to in subparagraph (b)), as well as those referred to in points (a) to (d)), and) and f) of paragraph 2 of the regional sections are also published in their official journals. 4-the Court of Auditors can still decide the dissemination of their reports through any means of social communication, following the communication to stakeholders.

Article 10 1-Coadjuvação in the performance of their duties, the Court of Auditors is entitled to coadjuvação of all public and private entities, in the same terms of the judicial courts. 2-All the entities referred to in article 2 shall provide the Court with information about the offences that this should enjoy and of which come to their knowledge in the performance of their duties.

Article 11 principles and forms of cooperation 1-Without prejudice to the independence in the exercise of the judicial function, the Court of Auditors cooperate with counterpart institutions, in particular the European Union and of its Member States, in the defence of legality and the rule of law, democratic and could for that develop joint actions are necessary. 2-the Court also cooperates in the field of information, training and 26 in other ways that are appropriate, with the other organs of sovereignty, the services and public entities, the entities concerned in the management and application of moneys, goods and public values, the media and civic organizations concerned, in particular those which promote the protection of rights and interests of citizens, taxpayers as a rule, through its support services, disseminate the necessary information in order to avoid and repress the unlawful waste, fraud and corruption in relation to money and public values, both national and community. 3-control of the court actions form part of a control system, both national and community levels, in whose structure and operation take place of relief organs and internal control departments, in particular the inspections and audits of ministries and autonomous services, and the President of the Court promote the actions necessary for the Exchange, coordination of criteria and combined efforts between all entities entrusted with financial control without prejudice to the independence of the Court and of the hierarchical and functional dependencies of internal control services. 4-the Court of Auditors may be asked by the Assembly of the Republic shall provide information, reports or opinions related to the respective roles of financial control, particularly by the presence of the President or of rapporteurs in Committee sessions or by collaboration technique of support staff.

Article 12 cooperation of internal control bodies


1-The internal control services, namely general inspections or any other control or audit entities of the public administration offices, as well as the entities that make up the business of the State, are still subject to a special duty of collaboration with the Court of Auditors. 2-the duty of collaboration with the Court referred to in the preceding paragraph comprises: a) the communication to the Court of their annual and multiannual activity programmes and their activity reports; b) sending the reports of its activities, by decision of the Minister or the competent body to enjoy, always containing matters of interest to the court action 27, establishing the situations that generate any responsibility with documented indication of the facts, the period to which they relate, complete identification of those responsible, the rules violated, amounts involved and contradictory exercise personal and institutional laid down in article 13 of this law; c) operations, including the monitoring of budget implementation and the management of the entities subject to its powers of financial control, the request of the Court, taking into account the criteria and objectives for this set. 3-the decision referred to in point (b)) of the preceding paragraph may provide guidance to the internal control body responsible for report about possible judicial procedure, to establish under b) of paragraph 1 of article 89 4-the President of the Court of Auditors may meet with the inspectors-general and auditors of Public Administration to promote the exchange of information regarding the respective annual and multiannual activity programmes and harmonisation of external and internal control criteria.

Article 13 adversarial principle 1-in cases subject to your assessment, the Court hears the individual responsible and the services, agencies and other entities concerned and subject to its jurisdiction and powers of financial control. 2-those responsible in cases of gross weight of responsibilities, as well as in the processes of fine, is ensured the right to be heard in advance about the facts imputed to them, their qualification, the legal regime and the amounts to be reset or to pay, having, to this end, access to information available in the respective entities or bodies. 3-the audition is done before the Court to formulate public judgments of simple enjoyment, censure or condemnation. 4-the allegations, responses or observations of those responsible are referred to and summarized or transcribed in documents that are commented out or in the acts which the judge or pass, and must be published in annex, with 28 comments that give rise, in the case of the report on the General accounts of the State, including social security, and on the accounts of the autonomous regions , and and may also be published in annex a other reports, when the Court deems it useful. 5-When, particularly in internal verification processes, the Court simply appreciate elements introduced in the process by those responsible and not utter any critical judgment about them, censure or condemnation, the hearing has been held by the Court at the time of the submission of the claims process. 6-those responsible may constitute attorney.

CHAPTER III structure and organisation of the Court of Auditors section I structure and organization article 14 1 Composition-the Court of Auditors is composed of: a) at Headquarters, by the President and by 16 judges; b) In each regional section, by a judge. 2-the Court has regional sections in headquarters and support services essential to the performance of its functions.

Article 15 sections or specialized Cameras 1-the Court of Auditors comprises the headquarters the following sections, which fit exercise the powers provided for in this law: a) 1st section; b) 2nd section; c) 3rd Section. 29 2-the number of judges of the Chambers shall be fixed by resolution of the House. 3-the judges are placed in each of the sections by the plenary General, listen to Standing Committee and stakeholders, and succeed in cases assigned to the holder of the wave that will occupy. 4-Should as a priority be placed on Section 3 the judges of the Court from Clocktower. 5-except for serious reasons of a personal nature or functional, a judge can only change section after three years of stay in same.

SECTION II of the judges of the Court of Auditors article 16 appointment and dismissal of the Chairman 1-the President of the Court of Auditors is appointed under the Constitution. 2-When the appointment falls in the Court itself, its place is captive for the term of Office of the President.

Article 17 1 VP-General plenary elects, from among its members a Vice-Chairman, in which the President may delegate powers and whose job is it to replace him in the exercise of its competence in cases of vacancy, absence or impediment. 2-the Office of Vice-President is exercised for three years, being allowed to re-election. 3-the election of the Vice President is made by secret ballot, was elected the judge who gets more than half of the votes validly cast. 4-If no judge obtains that number of votes, a second ballot, to which only the top two compete, and, in the case of a tie, it is considered the oldest elected. 5-the Standing Committee, acting on a proposal from the President, reducing the service to assign or distribute to the Vice President.

30 article 18 recruitment of judges 1-recruitment of judges is done by curricular competition, held before a jury composed of the President of the Court of Auditors, President, by the Vice President, by the judge more former and two university professors, one of law and economics, finance, organisation and management or audit, appointed by the Government. 2-the contest is valid for one year from the date of publication of the League list. 3-can be opened special contests for selection of the judges of the regional sections. 4-Should as a priority be placed on Regional Sections judges from Clocktower. 5-the judges placed in regional sections have preference in placement in the first wave occurring at the headquarters, after two years of Office. 6-the plenary General may determine, in case of urgent need, a judge of the Headquarters carries out functions, immediate regional section for period not exceeding six months, in order to address the lack of judge of its own, with the consent of the person concerned.

Article 19 provision requirements 1-can only get introduced to curriculum contest individuals over the age of 35 years who, in addition to the General requirements laid down in law for appointment of State officials, are: the Judicial Magistrates Courts) administrative and fiscal or public prosecutor, placed in higher courts, with at least 10 years in the Magistracy and top ranking to Good as well as the judges of the Court of Auditors; b) Doctors in law, economics, finance or organisation and management or in other appropriate areas for the performance of functions; c) masters or graduates in law, economics, finance or organization and Management 31 or in other appropriate areas to perform the duties with at least 10 years of service in the public administration and classification of Very good, being 3 of those years in leadership roles at the level of the post of director-general or equated or teaching in higher education university functions in related disciplines of matter of the Court of Auditors; d) Licensees in the areas referred to in the preceding paragraph which have exercised functions of Deputy Director-General or auditor-Coordinator or treated as such in the Court of Auditors for at least 5 years; and or licensed Masters in law), economics, finance or business administration and Organisation of recognised merit with at least 10 years of service in positions of management and 3 as a member of boards of directors or management or tax advice or of supervisory commissions. 2-graduation will be made from among the candidates of each of the areas of recruitment set out in the preceding paragraph. 3-the nominations are made by the rank order of the candidates within each of the areas of recruitment, with an opening to each of these areas in the order established in paragraph 1, and so on.

Article 20 curriculum contest criteria 1-the jury graduates candidates in relative merit. 2-the contest, graduation is done taking global-mind into account the following factors: the academic and service Classifications); b) Degrees obtained in competitions; (c) scientific or professional Work); d) occupation; and Any other factors that respect) the suitability and adaptability regarding the position to be filled. 3-final acts relating to the appointment of judges and appeal to the plenary of the General Court, being a judge rapporteur of 1st or 3rd Sections to whom the same is distributed by lottery. 32 4-the appeal provided for in the preceding paragraph shall apply, in the alternative, the resource regime of the deliberations of the Supreme Judicial Council.

Article 21 form of provision


1-The judges of the Court of accounts that have link to the civil service can be provided permanently or as in Standing Committee of service. 2-time Commission service in court is considered, for all purposes, as provided in the places of origin.

Article 22 1 Possession-the President of the Court of Auditors takes possession and commitment to honor to the President of the Republic. 2-the Vice President and judges take ownership and commitment to honor to the President of the Court.

Article 23 Judges in addition to 1 frame-the appointment of judges of the Court of accounts to other offices, in service, in accordance with the law, implies the automatic creation of an equal number of seats in addition to the picture, the extinct when their holders come to occupy places in the table. 2-the places beyond the framework will be provided according to the graduation list of contest during its period of validity or through open competition pursuant to articles 18 to 20 3-the judges appointed to places beyond the frame will occupy, by order of their graduation, the vacancies that may arise later, even if it has expired, the period of validity of the respective competition. 4-the number of judges beyond the frame may not exceed 25% of the seats provided for the same. 33 article 24 Privileges the judges of the Court of Auditors have honors, rights category, treatment, compensation and other privileges equal to those of the judges of the Supreme Court of Justice, applying them, in all that is not incompatible with the nature of the Court, the provisions of the Statute of judicial magistrates.

Article 25 disciplinary power 1-it is the plenary General exercising disciplinary authority over their judges, even respecting the acts performed in the exercise of other functions, and shall, in particular, establish the disciplinary proceedings, appoint their instructor, discuss the possible preventive suspension and apply the appropriate sanctions. 2-decisions in disciplinary matters about the judges will always be taken in first instance by the Standing Committee, with appeal to the plenary. 3-except as provided in the preceding paragraphs, shall apply to judges of the Court of Auditors the disciplinary regime established in law for the judicial magistrates.

Article 26 civil and criminal liability shall apply to the President and the judges of the Court of Auditors, mutatis mutandis, the rules governing the implementation of the civil and criminal responsibilities of judges of the Supreme Court of Justice, as well as the rules on their custody.

Article 27, Incompatibilities and impediments suspicions 1-the President and the judges of the Court of accounts are subject to the same incompatibilities, impediments and suspicions of judicial magistrates. 2-the President and the judges of the Court of Auditors cannot exercise any 34 functions in organs of political parties, political associations or associations with them or develop activities related party-political public, getting suspended the Statute arising from their membership during the performance of their positions on the Court.

Article 28 1 official publications distribution-the President and the judges of the Court of Auditors shall be entitled to receive free of charge the Diário da República and the Diário da Assembleia da República. 2-the judges of the regional sections are still entitled to receive free of charge the official newspaper of the respective autonomous regions.

Section III of article 29 public prosecutor public prosecutor 1 Intervention-the prosecution is represented by the seat of the Court of Auditors, by the Attorney-General of the Republic, who may delegate their functions in one or more of the Deputy Attorneys General. 2-regional sections, the Prosecutor is represented by the magistrate for the purpose designated by the Attorney General of the Republic, which is replaced, in his absences and impediments, by your legal substitute. 3-collectively referred to paragraph 1 of article 42, the representation of the Prosecutor is ensured by the magistrate placed on regional section to prepare an opinion on the Bill of the autonomous region. 4-the Public Ministry acts ex officio and in accordance with the rules of procedure on the 1st and 3rd Sections and should be delivered all reports and opinions adopted following verification activities, control and audit at the time of their notification, and may request the submission of all documents or processes required to understand. 5-the Public Ministry may attend sessions of the second Section, having seen the process before the 35 ordinary session weekly, which may issue an opinion on the legality of their emerging issues. 6-the public prosecutor can perform the additional steps it deems appropriate which relate to the facts contained in the reports that are sent in order to be triggered any judicial procedures.

SECTION IV of the support services of the Court of Auditors article 30 guiding principles 1-the Court of Auditors has technical and administrative support services, consisting of the Office of the President and by the Directorate-General, including the support services of the regional sections. 2-the Organization and structure of the Directorate-General, including the support services of the regional sections, contained in Decree-Law and must comply with the following principles and rules: a) establishment of a special body of supervision and control by integrating highly qualified auditor, careers consultant and technician, tester, in principle, in exclusivity; (b)) the auditor performs control functions, including audits and other control measures in the various areas of competence of the Court; c) the consultant performs high level consulting roles, including scientific-technical research to support the Court and audit teams; d) the Verifier performs technical functions of study and application of scientific and technical methods and processes, particularly in the context of the statement of previous and subsequent monitoring processes; and the status of remuneration) of auditor and consultant will be equated to that of judges of law; f) remuneration status of technical careers Verifier will not be lower than that practiced in the control and inspection services in 36 public administration; g) Constitution of technical support units according to the competences of each section and, within this, according to specialized areas, to be approved by rules of procedure; h) initial and ongoing Training of all employees of those careers; I) support services at Headquarters are headed by a director-general, assisted by Deputy Directors-General; j) In each regional section, support services are driven by a Deputy Director-General; l) the Directorate-General and each regional section are still permeated by auditors-Auditors-heads, coordinators for the assimilated to effect service director and Division Head, respectively; m) the personnel of the Directorate-General and support services of the regional sections integrates the special body of supervision and control provided for in point (a)), and, in the alternative, the regime of the public service personnel; n) career personnel not integrated into special supervision and control body referred to in point (a)) shall be entitled to a monthly supplement of permanent availability. 3-the structure, nature and functions of the Office of the President, as well as the personnel arrangements, contained in Decree-law. 4-the Office of the President ensures the administrative support to the judges and to the representative of the Public Ministry, being for that gifted the necessary units. 5-until the entry into force of the decree-law referred to in paragraph 2, the President of the Court of Auditors can assign to staff of the Directorate-General a monthly supplement of permanent availability until 20% of the gross salary to be paid by the Court's coffers.

Section V of 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 equipped with administrative autonomy. 2-the costs of installation and operation of the Court, including the regional sections, constitute assignment of the State, through its budget. 3-the Court shall draw up a draft budget and submit it to the Government within the period determined for the preparation of the proposed budget, and still provide the Assembly of the Republic the elements she request on this matter.

Article 32 administrative and financial Powers of the Court it is for the Court, in plenary: a) approve the draft of your annual budget, including regional sections, as well as their coffers, and the budgetary amendments that are not of your competence; b) make suggestions of legislative measures necessary for the operation of the Court, including the regional sections, and their support services; c) Set the outlines of organisation and functioning of its technical support services, including regional sections.

Article 33 administrative and financial Powers of the President


1-the President of the Court: a) Oversee and guide the support services, including management of personnel and financial management of the Court and its regional sections, within the framework of self-rule, exercising administrative and financial powers identical to those of the ministerial competence; (b) the elaboration of the draft Guide) budget and the budgetary amendments that are not of your competence; c) give the support services of the court orders and instructions which are necessary for the better implementation of the guidelines laid down by the Court and to your 38 effective functioning. 2-the exercise of the powers referred to in paragraph 1 may be delegated on the Vice President and judges of the regional sections.

Article 34 boards 1-the Administrative Council of the Court is chaired by the director-general and integrate the two members engaged in leadership positions in the Directorate-General, of which one will be responsible for financial management services. 2-The two members of the Board are appointed by the President, on a proposal from the director-general should be appointed their respective replacements. 3-regional sections the Board is chaired by the Deputy Director-General and the two vowels, as well as their substitutes, are designated by the judge, upon the proposal of the Deputy Director-General. 4-The administrative councils exercise the competence of financial administration, which is part of the normal management of support services, competing him, namely: a) Authorise expenditure which should not be authorized by the President; b) Authorise the payment of expenditure, irrespective of the entity that has authorized its realization; c) Prepare the draft budget of the Tribunal and of the regional and budget sections of their safes, as well as the budgetary amendments which may prove necessary; d) Manage the vault of the Court or of the respective regional sections. 5-the Presidents have a casting vote.

Article 35 Safes-1 Court of Auditors the Court of Auditors has safes at Headquarters and in the regional sections, which enjoy a legal personality, administrative and financial autonomy and their own heritage. 39 2-Are recipes from the vaults: a) emolumentares revenues charged by Court Services or of the Directorate-General; b) proceeds from the sale of books or magazines edited by the Court or for services provided by the Directorate-General; c) other revenue to be determined by law; d) inheritance, bequests and donations. 3-from the vaults: the charges Are) current expenditure and capital each year, cannot be supported by appropriations entered in the budget of the State; b) auxiliary judges salaries beyond the number of judges, as well as the supplements are payable to the judges; c) expenditure arising from the edition of books or magazines; d) expenses derived from the studies, audits, reports and other services, when they cannot be carried out by the staff of the support services. 4-all goods purchased with funds entered in the budgets of the vaults of the Court are part of their own heritage.

CHAPTER IV of the modalities of financial control by the Court of Auditors SECTION I of article 36 budgetary Surveillance programming 1-the Court of Auditors monitors the implementation of the budget of the State, including social security, which may for such a request to any public or private entities, the information that is required. 2-The information thus obtained, during the implementation of the budget you want to date the publication of the General accounts of the State, can be transmitted to the Assembly of the Republic, with whom the Court and their support services 40 may wake up the necessary procedures for the coordination of the respective constitutional powers of oversight of budget implementation, as well as for consideration of the report on the General accounts of the State both during your preparation and after its publication. 3-the Assembly of the Republic may request the Court regular reports on the results of their monitoring of the budget throughout the year, as well as the provision of any necessary clarifications to the State budget and the report on the General accounts of the State. 4-the preparation and monitoring of the implementation of the budgets of the autonomous regions by the regional sections, in conjunction with the European regional legislative assemblies, applies the preceding paragraphs mutatis mutandis.

Article 37 triennial Program 1-the General of the Court of Accounts plenary approves the program of their shares of supervision and control for a period of three years, until 30 October of the year immediately prior to the beginning of the three-year period. 2-the headquarters program is prepared by the Standing Committee on the basis of the sectoral programmes of the 1 St and 2nd triennial s s sections. 3-the three-year programme of regional sections is drawn up by the respective judge and annexed to the three-year program.

Article 38 1st Annual Program Section 1-the House of the 1st Section approves until 15 December of each year, subject to the three-year action programme, its annual programme, which consists, inter alia: a) the relationship of agencies or services exempted in whole or in part, of prior surveillance this year based on reliability of your decision and internal control system verified in audits carried out by the Court; b) the relationship of the departments or bodies that this year will be the subject of surveillance of emerging expenditure 41 concomitant of acts or contracts that should not be sent to prior surveillance. 2-the exemption from prior supervision referred to in (a)) of the preceding paragraph may be revoked at any time on the basis of lack of reliability of the system and the internal control Office established in audits carried out by the Court. 3-[Repealed]. 4-[Repealed].

Article 39 areas of responsibility of the 2nd Section 1-Approved the three-year programme of action of the Court, the plenary of the second Section, up to November 15 this year, will deliberate the establishment of areas of responsibility to be allocated by lottery every judge, in the absence of consensus. 2-the preparation of the report and opinion on the General accounts of the State can be one or more areas of responsibility. 3-technical support services should be organised on the basis of the areas of responsibility of judges.

Article 40 annual programme of the 2nd Section of the 2nd plenary Chamber approves until 15 December of each year, subject to the three-year action programme, its annual programme, which is called operation:) the relationship of entities exempted from the consignment of accounts previously defined criteria, which shall comply with the criteria and audit practices and aim to achieve an appropriate combination of sampling and financial risk the priority of most current accounts, with greater value and financial risk, and to guarantee that all services and agencies be controlled at least once in every four-year cycle; (b)) the relationship of the entities whose accounts will be subject to external verification; 42 c) the relationship of the entities whose accounts will be returned with and without internal verification by support services, according to pre-established criteria; d) the revenue or expense value below which the entities subject to accountability are exempt from the mail to court; and conducting audits) regardless of account verification procedures; f) actions to be undertaken within the framework of the preparation of the report and opinion on the General accounts of the State.

Article 41 report and opinion on the General accounts of the State


1-in the report and opinion on the General accounts of the State, including social security, the Court of Auditors appreciates the State's financial activities in the year to which the Bill relates, in the areas of revenue, expenditure, the Treasury, the public credit and heritage, particularly in the following aspects: a) the law of State budget Framework as well as other complementary legislation concerning the financial administration; b) the comparison between the budgeted and the revenue and expenditure actually incurred; c) inventory and the balance sheet of the assets of the State, as well as changes of assets, particularly arising from privatization processes; d) financial flows between the State budget and the State's business sector, in particular as regards the privatisation revenue target cool; and the implementation of the multiannual programmes) from the State budget, with special reference to its annual instalment; f) the movement of funds for Treasury operations, broken down by types of operations; g) direct responsibilities of the State, resulting from the assumption of liabilities or the use of public credit, or indirect, such as the guarantees; h) aid granted directly or indirectly by the State, including grants, subsidies, tax benefits, loans, financial subsidies and guarantees 43; I) financial flows with the European Union, as well as the degree of compliance with the commitment to she assumed. 2-the report and opinion on the General accounts of the State issues a judgment on the legality and financial correction of transactions examined, and may give an opinion on the economy, efficiency and effectiveness of management, as well as on the reliability of their systems of internal control. 3-in the report and opinion on the General accounts of the State can be further formulated recommendations to Parliament or to the Government, in order to be supplied the deficiencies of budget management, Treasury, public debt and assets, as well as the Organization and operation of services.

Article 42 of the autonomous regions Accounts 1-report and opinion on the accounts of the autonomous regions is prepared by the respective regional section and then approved by a collective for that purpose consisting of the President of the Court of Auditors and by the judges of both the regional sections. 2-the group referred to in the preceding paragraph shall meet at the headquarters of the regional section responsible for preparing the report and opinion. 3-the report and opinion on the accounts of the autonomous regions shall apply the provisions of article 41 shall apply mutatis mutandis.

Article 43 Annual Report 1-the activity developed by the Court of Auditors and its support services in a report. 2-the report is prepared by the President and approved by the plenary General, after which it is published and presented to the President of the Republic, the Assembly of the Republic, the Government and the organs of Government of the autonomous regions, in terms of its regional section, until 31 May of the year following that to which it relates. 44 3-for the preparation of the report referred to in the preceding paragraphs should the judges of the regional sections refer to the President its report no later than 30 April of the year following that to which it relates.

SECTION II of the prior article 44 monitoring Purpose. Grounds for refusal of the visa 1-prior inspection is to verify that the acts, contracts or other instruments of expenditure or representing generators of direct or indirect financial liabilities are in accordance with the laws in force and if the respective charges belong on budgetary funds own. 2-public debt-generating instruments, prior supervision is to verify, inter alia, compliance with the ceilings and sub-ceilings of indebtedness and their purposes, established by the Assembly of the Republic. 3-Is the Foundation of visa refusal the unconformity of the acts, agreements and other instruments with the laws in force that involves: a) Nullity; b) brained Charges in budgetary funds or direct violation of financial regulations; c) Illegality that changes or can change its financial results. 4-in the cases provided for in subparagraph (c)) of the preceding paragraph, the Court, in a reasoned decision, may grant a visa and make recommendations to the authorities and bodies in order to meet or avoid in future such illegal acts. 5-[Repealed].

Article 45 1 Visa Purposes-the acts, agreements and other instruments subject to prior supervision by the Court of Auditors can produce all its effects before the visa or the 45 Declaration of conformity, except as regards payments to that given cause and without prejudice to the provisions laid down in the following paragraphs. 2-in the cases referred to in the preceding paragraph, the refusal of the visa involves only legal ineffectiveness of their acts, agreements and other instruments after the date of notification of the relevant decision to the departments or bodies interested. 3-the work performed or goods or services purchased after the conclusion of the contract and up to the date of notification of the refusal of the visa may be paid after this notification, provided that their value does not exceed the contractually established programming for the same period. 4-[Repealed].

Article 46 Incidence prior surveillance 1-are subject to supervision by the Court of Auditors, pursuant to c) of paragraph 1 of article 5: a) all acts resulting in the increase of public debt founded and funds the State and autonomous regions with administrative and financial autonomy, and the other entities referred to in subparagraphs (c))) of paragraph 1 of article 2 and the acts that modify the General conditions of loans; b) public works contracts, acquisition of goods and services, as well as other asset acquisitions involving expenditure in accordance with article 48, when reduced to writing under the law; c) the drafts of contracts with a value equal to or greater than the limit set in the laws of the budget in accordance with article 48, whose charges, or part of them, have to be satisfied at the time of your celebration. 2-for the purposes of paragraph 1 (b)) and c) of the preceding paragraph, shall be deemed to be contracts, agreements, protocols or other instruments of that result or may result financial costs or assets. 3-the Court and their support services carry out their supervisory skills preview so integrated with the concomitant and subsequent inspection forms. 4-prior surveillance exercises through the visa or the Declaration of conformity, 46 being due charges in both cases. 5-for the purposes of paragraph 1, are referred to the Court of Auditors the documents representing give execution to acts or fineness of and contracts there enumerated.

Article 47 prior Surveillance: 1-exemptions are excluded from provisions of the previous article: a) the acts and contracts carried or awarded by the entities in the article 2, paragraphs 2 and 3, as well as the acts of the Government and regional governments don't determine budgetary costs or Treasury and relating solely to the protection and management of these entities; b) definitive titles preceded by drafts contracts concerned; c) The lease agreements, as well as the water, gas and electricity or concluded with cleaning contractors, security facilities and technical assistance; d) additional contracts to contracts; e) contracts intended to establish conditions for credit recovery; f) other acts, diplomas, dispatches or agreements specially provided for by law. 2-contracts as referred to in point (d)) of the preceding paragraph are referred to the Court of Auditors within 15 days, from the beginning of your implementation.

Article 48 waiver of prior surveillance budget laws lay down, to take effect in each budget year, the value of the agreement, excluding the amount of the value added tax is due, below which the contracts referred to in paragraph 1 (b)) and c) of paragraph 1 of article 46 shall be exempt from inspection.

SECTION III supervision article 49 47 concomitant Monitoring parallel 1-the Court of Auditors can perform simultaneous monitoring: a) through audits of l. th Section the procedures and administrative acts involving personal expenses and that contracts should not be sent to prior surveillance by law, as well as the execution of contracts; b) through audits of the 2nd Section to financial activity carried out before the closure of their management. 2-If, in the cases referred to in the preceding paragraph, if the pending procedure or unlawful act or contract has not yet run, should the competent authority to authorize the expense be notified to remit the said Act or contract to the prior surveillance and not to implement it before seen, under penalty of financial responsibility. 3-audit reports carried out pursuant to the preceding paragraphs can be instruments of the account verification process or serve as a basis for the process of implementing responsibilities or fine.

SECTION IV of the successive surveillance article 50 successive surveillance in General


1-within the framework of the successive surveillance, the Court of Auditors checks the accounts of entities referred to in article 2, assesses the internal control systems, enjoy the legality, economy, efficiency and effectiveness of your financial management and ensures the monitoring of national participation in the community's own resources and the application of financial resources from the European Union. 2-within the framework of the successive surveillance direct debt of the State, the Court of Auditors checks, in particular, if debt limits were observed and other general conditions laid down by the Assembly of the Republic 48 in each financial year. 3-loans and financial operations of public debt management, as well as the related charges, from, inter alia, of depreciation of capital or interest payments, are subject to subsequent monitoring by the Court of Auditors. 4-the Institute of management of public credit shall inform the Court of Auditors on a monthly basis about loans and financial operations of direct management of the public debt of the State carried out under the conditions laid down in this law.

Article 51 of the entities providing 1-accounts are subject to preparation and accountability the following entities: a) the Presidency of the Republic; b) the Assembly of the Republic; c) courts; d) The regional legislative assemblies; and Other constitutional organs); f) services of the State and of the autonomous regions, including those located abroad, customized or not, whatever your legal nature, endowed with administrative autonomy or administrative and financial autonomy, including autonomous funds and organizations under installation; g) the General staff of the armed forces and their branches, as well as military units; h) the Santa Casa da Misericórdia and the your game Department; I) the Institute of management of public credit; j) to Caixa Geral de Aposentações; l) joints and tourist regions, m) local authorities, their associations and federations and their autonomous services, metropolitan areas and district assemblies; n) The boards or administrative or management committees, permanent joints, transient or even-tual, other administrators or account for money or other assets from the State or establishments belonging to the State, although they have 49 own revenue; the) entities referred to in paragraph 2 of article 2; p) other entities or bodies to be set by law. 2-Are still subject to development and accountability: a) The serving services of the Directorate General of the Treasury, the Directorate General of customs and the Directorate-General of taxes; b) establishments with Treasury functions; c) the coffers of any nature of all organisms and public services, whatever the origin and the destination of your recipes. 3-the General plenary second Section you can set the amount of annual revenue or expenditure below which the entities referred to in the preceding paragraphs are dispensed to refer the Bills to the Court. 4-the plenary of the second Section you will be able to annually decide the exemption from submission of accounts by some of the entities referred to in paragraphs 1 and 2 based on reliability of decision-making systems and internal control established in previous audits or in accordance with the selection criteria of the actions and entities to include in their annual programme. 5-the accounts exempt from consignment to the Court pursuant to paragraphs 3 and 4 may be subject to verification and the respective entities subject to audits, by decision of the plenary of the second Section, during the period of five years.

Article 52 of the accountability 1-accounts will be provided for years by economic and elaborate their management or, if they have ceased functions, for those who succeed them, without prejudice to the duty of reciprocal cooperation. 2-When, however, in a year's time there is replacement of the responsible economic or all those responsible in the collective administrations, the accounts will be provided for each management. 3-the partial replacement of managers in collegiate administration by reason of presumption or establishment of any infringement shall financial accountability, which will be terminated on the date the replacement is made. 4-accounts will be sent to court until April 30 of the year following that to which 50 respect. 5-in the cases provided for in paragraphs 2 and 3, the deadline for presentation of the accounts shall be 45 days from the date the replacement of those responsible. 6-accounts will be prepared and documented in accordance with the instructions approved by the Court. 7-the unjustified lack of consignment of the accounts within the time limits set out in paragraphs 4 and 5 may, without prejudice to the corresponding sanction, determine the performance of an audit, in order to ascertain the circumstances of the misconduct and the possible omission of the preparation of the account referred to by restocking and examination of its financial management secures the debt to , if possible.

Article 53 1-internal Checking accounts that are not subject to external verification in accordance with the following article may be the subject of internal check. 2-internal verification covers the analysis and checking of the account only for demonstration of operations carried out in the debit and credit management with evidence of the opening and closing balances and, where appropriate, the Declaration of liability of accounting officers secured. 3-internal verification is carried out by support services, which shall fix the fees due, and must be approved by the 2nd Section.

Article 54 of the external verification of accounts 1-external verification of the accounts is to enjoy, including: a) If transactions are legal and regular; b) If their internal control systems are reliable; c) if the accounts and the financial statements prepared by entities that provide faithfully reflect its revenue and expenditure, as well as your financial situation and assets; d) if they are prepared in accordance with the accounting rules laid down. 2-the external verification of the accounts will be made using the methods and techniques of 51 audit determined in each case by the Court. 3-the process of external verification of accounts concludes by drawing up and approving a report, which should, inter alia, include: a) the entity whose account is subject to verification and financial period to which it relates; b) responsible for your presentation, as well as by financial management if they are not the same; c) the demonstration of numbers referred to in paragraph 2 of article 53; d) The verification methods and techniques used and the universe selected operations; and responsible opinion) within the contradictory; f) the judgment on the legality and regularity of the transactions examined and on the consistency, completeness and reliability of the accounts and related financial statements, as well as about the impossibility of your check, if applicable; g) the achievement of the de facto and de jure situations bring any financial offences and their responsible, where appropriate; h) an assessment of the economy, efficiency and effectiveness of financial management, where appropriate; I) the recommendations in order to be supplied the deficiencies of their financial management, as well as the Organization and functioning of services; j) fees due and other charges to be borne by the entities audited. 4-the public prosecution will only be notified of the final report approved, without prejudice to the provisions of article 29, paragraph 4, and 57, paragraph 1.

Article 55 1-audits the Court may, in addition to the necessary external verification audits of accounts, perform at any time, for your initiative or at the request of Parliament or the Government, audits of any kind or nature to certain acts, procedures or financial management aspects of one or more entities subject to its powers of financial control. 52 2-audit procedures concluded by the elaboration and adoption of a report, to which apply the provisions of article 54, paragraph 3, points (d)) j), and 4.

Article 56 use of auditing firms and technical consultants


1-where necessary, the Court may have recourse to auditing firms or the technical consultants to carry out tasks essential to the performance of their duties, when these cannot be performed by the support services of the Court or ordered any of the entities referred to in article 2 2-auditing firms referred to in the preceding paragraph, duly accredited , enjoy the same prerogatives of the staff of the Directorate-General in the performance of their missions. 3-When the Court of Auditors conduct audits at the request of Parliament or the Government, the payment due to these companies and consultants will be supported by the departments or entities subject to supervision, in addition to the legal fees. 4-the provisions of the preceding paragraph shall apply to cases in which the Court of Auditors need to enter into contracts to provide services for coadjuvação audits to be carried out by your support services. 5-Being several entities audited, the Court shall determine in respect of each share of the payment of the price of the contracted services.

Chapter V of the gross weight of financial responsibility section 1 procedural species article 57 1 Reports-where the reports of the actions of control of the Court, as well as the 53 reports of the actions of internal control bodies, showing facts constituting financial responsibility, their cases are referred to the public prosecutor's Office, without prejudice to the provisions of paragraph 3 of article 5 and article 89. 2-the reports of the actions of internal control bodies do not require approval of the 1st or the 2nd Chamber of the Court for the purposes of implementing responsibilities for the 3rd Section, being sent to the public prosecutor, by order of the competent judge. 3-When the Prosecutors declare does not require judicial procedure, returns its process to the sender. 4-the provisions of paragraph 1 shall also apply to audits carried out within the framework of the preparation of the report and opinion on the General accounts of the State and of the autonomous regions. 5-5-For implementing responsibilities for the infringements referred to in paragraph 1 of article 66, can also serve as a basis for the establishment of the respective process other reports and information prepared by the support services of the Court, upon request of the Director-General to the competent Section. "

Article 58 of the species 1-procedural effectiveness of financial responsibility takes place through trial and processes of financial responsibilities. 2-the process of trial of accounts aims to make effective the financial liabilities evidenced in reports of external verification of accounts, with approval, if appropriate, numerical statement referred to in paragraph 2 of article 53 3-the trial of financial responsibility process aims to make effective the financial liabilities arising from facts evidenced in reports of the Court's elaborate checks out of the external verification process accounts on reports of internal control bodies or in reports of the support services of the Court. 4-the application of fines referred to in article 66 takes place in the processes of the 1st and 2nd Sections to the comply or, where appropriate, in autonomous process. 54 5-[Repealed].

SECTION II financial responsibility reintegratória article 59 Replacements for scope, detours and undue payments 1-in cases of misappropriation of money or power, public values and undue payments, can the court order the responsible to restore the amounts covered by the offence, without prejudice to any other liability which it may incur. 2 – the following are considered improper payments for the spare effect illegal payments caused damage to the public purse, including those to match actual consideration that is not appropriate or proportionate to the achievement of the tasks of the entity in question or the normal activity uses. 3-where the breach of financial rules, including in the field of public procurement, working for the public obligation to indemnify, the Court can condemn those responsible to replace the corresponding amounts. 4-the revival includes the interest on the amounts, which applies the system of tax debts, counted from the date of the infringement, or, it is not possible to determine that, since the last day of their management.

Article 60 Replacement for not collecting prescriptions in cases of practice, authorization or sanctioning, with intent or serious misconduct, which imply not liquidation, collection or delivery of recipes with violating the applicable legal standards, can the court order the responsible to replace the sums not collected at the expense of the State or public entities.

55 article 61 1-Responsible in the cases referred to in the preceding articles, the responsibility for restoring the respective amounts falls upon the agent or agents of the action. 2-the responsibility referred to in paragraph 1 falls on the members of the Government on the terms and conditions set for the civil and criminal liability in article 36 of Decree No. 22 257, 25 February 1933. 3-reintegratória financial responsibility lies also in the managers, leaders or members of the administrative and financial management agencies or assimilated and services, agencies exactores and other entities subject to the jurisdiction of the Court of Auditors. 4-that responsibility can lie still on employees or agents who, in their information to the Government or to the managers, directors or other officers, not to clarify the issues of your competence in accordance with the law. 5-responsibility referred to in the preceding paragraphs only occurs when the request is practiced with guilt. 6-The targeted competes ensure cooperation and good faith procedure with the Court, being them guaranteed, for the purposes of demonstration of the use of public monies and other valuables placed at your disposition legal, regular and in accordance with the principles of good governance, access to all available information necessary for the performance of the contradictory.

Article 62 direct responsibility and the responsibility 1 subsidiary effected in accordance with the preceding articles may be direct or subsidiary. 2-the direct responsibility falls upon the agent or agents of the action. 3-is a subsidiary reintegratória financial responsibility of members of the Government, managers, leaders or members of the administrative and financial management agencies or assimilated and services, agencies exactores and other entities subject to the jurisdiction of the Court of Auditors, if they are strangers to the fact that, when: 56 a) for permission or your order, the agent has practiced the fact without verifying the lack or impediment that they belonged to the corresponding functions; b) For indication or your appointment, person devoid of moral probity, and as such recognized, has been appointed to the position in which exercise practiced the fact; c) in the performance of supervisory functions that you are committed, there are made guilty of serious, particularly when they have not accepted the recommendations of the Court in order to the existence of internal control.

Article 63 joint and several liability Without prejudice to the provisions of the following article, if they are several financial officials for actions under previous articles, your responsibility, both directly as a subsidiary, is supportive, and the payment of the total amount the reset by any of them extinguishing installation procedure or preclude your establishment, without prejudice to the right of return.

Article 64 1 fault assessment-the Court of Auditors assesses the degree of guilt in accordance with the circumstances of the case, taking into account the responsibilities of the position or the nature of the main functions of each charge, the volume and moved around, the amount of money or material public values, the degree of compliance of any recommendations of the Court and the existing human and material resources in the service , or body/entity subject to your jurisdiction. 2-if there is negligence, the Court may reduce or relieve responsibility where there is incurred the offender, and must make the record of the decision the reasons which justify the reduction or relief.

57 section III of article 65 penalty liability financial responsibilities on penalties applicable


1-the Court of Auditors may impose fines in the following cases: a) for non-settlement, collection or delivery in the Treasury of revenue due; b) for infringement of the rules on the preparation and implementation of budgets, as well as of the assumption, authorization or payment of public expenditure or commitments; c) at the lack of implementation or improper retention of legally binding to make the staff; d) for infringement of legal provisions or regulations concerning the management and budgetary control, cash flow and assets; and) By advances on account of payments in cases not expressly provided for by law; (f)) for the use of government loans in purpose different from legally provided for, as well as by legal runaway debt capacity; g) By misuse of funds handled by Treasury operations to finance public expenditure; h) in respect of the implementation of the agreements that have been refused a visa or contracts that have not been subjected to prior surveillance when it were legally subject; I) by the use of public money or other valuables on purpose different from legally provided for; j) for non-compliance in order to practice reiterated to act legally due; l) for infringement of legal provisions or regulations relating to the admission of staff. 2-the fines referred to in the preceding paragraph are minimum limit the amount corresponding to 15 UC and how the ceiling corresponding to 150 UC. 58 3-If the offence is committed intentionally, the minimum limit of the fine is equal to one third of the ceiling. 4-If the offence is committed by negligence, the maximum fine will be reduced to half. 5-the application of fines shall be without prejudice to the implementation of responsibility for replacements due, if applicable. 6-the Court of Auditors may, when there is no intent of those responsible, convert the replacement in a fine of monetary amount less than within the limits referred to in paragraphs 2 and 3.

Article 66 other offences 1-the Court can also impose fines in the following cases: a) the lack of referral of bills to unjustified Court, lack of timely shipment or your unjustified by your presentation with such deficiencies that make it impossible or severely hinder your verification; (b)) by the lack of timely provision of unjustified documents that the law requires the mail; c) by the lack of provision of information requested unjustified, shipment of requested documents or to attend for the provision of statements; d) lack of cooperation due to unjustified Court; and failure to comply with the legal time limits) for referral to the Court of the proceedings relating to acts or contracts that take effect before the visa; f) by the introduction of elements that may lead the Court into error in its decisions or reports. 2-the fines laid down are minimum limit the previous amount corresponds to 5 UC and how the ceiling corresponding to 40 UC. 3-If the offences referred to in this article are committed by negligence, the maximum limit will be reduced to half.

Article 67 59 1-fine processes [Repealed]. 2-the Court of Auditors graduates fines having regard to the gravity of the facts and their consequences, the degree of fault, the amount of material public values harmed or at risk, the hierarchical level of responsible, your economic situation, the existence of priors and the degree of compliance of any recommendations of the Court. 3-penalty liability applies, with any necessary adaptations, the scheme of articles 61 and 62 article 68 qualified Disobedience 1-in cases of lack of presentation of accounts or documents, the decision shall fix a reasonable time for the responsible to your delivery to the Court. 2-non-compliance of the order referred to in the preceding paragraph constitutes the crime of qualified disobedience, and the Prosecutor to establish its procedure in court.

SECTION IV of the grounds for revocation of article 69 termination of responsibilities responsibilities 1-the procedure for reintegratória financial liability extinguished by prescription and for payment of the sum to reset at any time. 2-the procedure by way of sanctions responsibilities under articles 65 and 66 shall cease: a) by prescription; (b)) for the death of guardian; c) by Amnesty; d) for payment.

60 article 70 limitation period 1 procedure-is 10 years the prescription of reintegratórias financial liabilities and procedure of 5 years the limitation period by way of sanctions responsibilities. 2-the period of prescription of the procedure is counted from the date of the infringement or, it is not possible to determine that, since the last day of their management. 3-the period of prescription of the procedure is suspended with the input of account in court or with the beginning of the audit and to the hearing of the charge, without being able to exceed two years. 4-in the cases referred to in paragraph 2 of article 89, the period of limitation of the procedure shall be suspended for a period due to the exercise of the right of action or the possibility of that year, under the conditions there laid down.

CHAPTER VI of the functioning of the Court of Auditors Meetings and deliberations section I article 71 1 Meetings-the Court of Auditors, at Headquarters, meeting in plenary, in plenary, in subsection and in daily session. 2-The General plenary part all judges, including those of the regional sections. 3-the plenary of each section includes the judges. 4-The subsections are in normal operation of the 1st and 2nd sections and consist of three judges, one being the rapporteur and assistant judges in order of precedence, drawn annually in plenary session General, except as provided in article 84, paragraph 3. 5-for the purposes of supervision, each week together two judges in daily session.

61 article 72 1 Sessions-the Court of Auditors meets in plenary under General call of President or at the request of at least one third of its members, whenever it is necessary to decide on matters of their competence. 2-sections meet in plenary session at least once a week and whenever the President the call, for your initiative or at the request of the respective judges. 3-seen sessions take place every working day, even during the holidays. 4-the General and plenary sessions of the first and second Sections are any person appointed by the director-general or the Deputy Director-General, who may intervene at the request of the President or of any judge to present clarifications about the subjects enrolled in table, competing him draw up the minutes.

Article 73 1-The plenary Discussions, General or section, work and counsel with more than half of its members. 2-The subsections of the first and second Sections, as well as the Panel provided for in article 42, paragraph 1, only work and counsel with all of its members, under the chairmanship of the President, who only votes in the event of a tie. 3-the daily session of visa can only function with two judges. 4-in the absence of quorum in the House of a section, the President may appoint the judges of the other sections required for your operation and its resolution.

SECTION II Of Article 74 powers powers of the President of the Court of Auditors 1-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) preside over the sessions of the Court, directing and guiding the work; c) submit proposals to the plenary and plenary sessions of General 1st and 2nd sections for deliberation on matters of their competence; d) mark the ordinary sessions and convening extraordinary sessions, listen to the judges; and) Send to organize the agenda of each session, taking into account the information provided by the judges; f) vote on the opinion on the General accounts of the State, the judgments of fixation of case-law, the rules of procedure of the Court and whenever there is a standoff between judges; g) draw up an annual report of the Court; h) exercise the powers of guidance and general administration support services of the Court, in accordance with article 33; I) preside over the collective sessions approving the reports and opinions on the accounts of the autonomous regions and they vote; j) Appoint the judges; l) distribute the holiday of judges, after your hearing; m) Appoint, by choice, the personnel support services; n) perform other functions provided for in the law. 2-the President is replaced, in his absences and impediments, the Vice-President of the Court and, failing that, by the most senior judge.

Article 75 the General responsibility of the plenary General plenary of the Court: a) to approve the report and opinion on the General accounts of the State; b) approving the annual report of the Court; c) approve the draft budget and the three-year action plans; d) approve internal regulations and instructions of the Court which are not within the competence of each of the sections; e) Exercise disciplinary authority over the judges; 63 f) Establish case law on extraordinary appeal; g) Appreciate any other matters which, by your importance or generality, so warrant; h) Exercise any other functions provided for in the law.


Article 76 1-Standing Committee there shall be a Standing Committee, chaired by the President and the Vice President and by a judge from each Chamber elected by their peers for a period of three years, whose meetings are any person appointed by the director-general shall be non-voting. 2-the Standing Committee shall be convened by the President and has consultative and deliberative powers in the cases provided for in this law. 3-In cases of urgency, the skills listed in the previous article, with the exception of paragraph 1 (a)), e) and (f)), may be exercised by the Standing Committee, convened for that purpose by the President, subject to subsequent ratification by the plenary. 4-sit on the Standing Committee, with the right to vote, the judges of the regional sections, where matter is concerned of their competence.

Article 77 the first Section 1-the first Section in plenary: the) judge the decisions of subsections resources, regional sections and delegations, including the part relating to fees; b) approving the instructions on the Organization of prior surveillance processes to refer to the Court; c) approve the regulation of your inner workings; d) approve audit reports when there is no unanimity in the subsection or when, though, such unanimity, the President understand duty extend the discussion to standardize criteria; e) Approve, on a proposal from the President, the monthly scale of two judges of 64 that shift each week come together in daily session; f) resolving on the other matters provided for in this law. 2-the 1st Section, in subsection: a) decide on the refusal of a visa, as well as, in cases where there is agreement of the judges, on granting visa exemption, exemption or; b) Judge the capabilities of the fixing of fees by the Directorate-General; c) Ordering audits concerning the exercise of prior or concomitant monitoring and approving their reports; (d) inform the public prosecutor's Office) the cases of infringements detected in the conduct of financial supervision prior or concurrent. 3-In daily session saw the judges, being in agreement, may grant or recognize the exemption or remission, as well as additional elements or information request to the respective departments or bodies. 4-it is up to the judges of the 1st Section to apply the penalties referred to in paragraph 1 of article 66 with regard to processes that are rapporteurs.

Article 78 the second Section 1-Section 2 shall in plenary: a) structure the test accounts or external audits that have not been included in the programme of action; b) Ordering audits requested by Parliament or by the Government and approve the respective reports; c) approve your operating regulations; d) approving audit manuals and the verification procedures to be adopted by the respective support services; and) to approve the instruction on how entities must organise their accounts and provide the information necessary for the supervision or subsequent; f) approving the reports of verification processes or audits when there is no unanimity in the subsection or when, though, such unanimity, the rapporteur or the President understand duty extend the discussion to standardize criteria; 65 g) resolving on the other matters provided for in the law. 2-the second Section, in subsection: a) to approve the reports of external auditors or verification of audits that should not be approved by the plenary; (b) Approve the internal check) accounts that should be returned to departments or bodies; c) structure the test of external auditors as a result of internal verification; d) request coadjuvação of internal control; and the companies) approving audit and technical consultants. 3-the attribution of actions set out in subparagraph (a)) of paragraph 1 is made by resolution of the plenary to the judge in whose area of responsibility the respective governing authority integrates or with which the subject has your most closely connected. 4-it is, in particular, the judge, within their area of responsibility: a) to approve the programs and methods to be adopted in cases of external verification of accounts and audits; b) Order and, where appropriate, chairing due diligence necessary for the instruction of the respective processes; c) Present a reasoned proposal to the subsection in the sense of being asked to coadjuvação of internal control bodies or the use of auditing companies or technical consulting; d) to coordinate the preparation of the draft report of external verification of accounts and audits to be submitted to the approval of the subsection; and) apply the penalties referred to in paragraph 1 of article 66 Article 79 the third Jurisdiction Section 1-the 3rd Section, in the plenary: the) Judge the capabilities of judgments given in first instance, at Headquarters and in the regional sections, including those relating to fees; b) Judge of fees laid down in procedures for the verification of accounts and audit of us 2nd Section and regional sections; c) to judge the capabilities of fines handed down decisions in 1st and 2nd 66 sections and Regional sections; d) judge the requests for review of decisions which have become res judicata given by the plenary or in first instance. 2-[Repealed]. 3-[Repealed].

CHAPTER VII of the proceedings before the Court of Auditors section I applicable law Article 80 applicable law the proceedings before the Court of Auditors shall be governed by the provisions of this law and stipulates:) as regards the 3rd Section, by the code of Civil procedure; (b) the administrative procedure Code), as regards the administrative procedures of the Directorate-General of the Court of Accounts, except where this Act under the supervision and financial control and in the preparation and implementation of judicial acts; c) by the code of criminal procedure, concerning punishment.

SECTION II prior Supervision article 81 the Court processes Shipping 1-the processes refer to the Court of Auditors to prior surveillance should be instructed by departments or bodies in accordance with the instructions published in the second Series of the Diário da República. 2-The processes concerning the acts and contracts that take effect before seen 67 should be referred to the Court of Auditors within 20 days, unless otherwise specified, the date of effect. 3-the President of the Court may, at the request of the departments concerned, extend the periods referred to up to 45 days, when there is no reason that justifies it. 4-legal provisions to the contrary or delegation of competence, it is up to the maximum leader of the service or to the President of the executive body or the Administration sending the processes for monitoring, as well as the subsequent shipment thereof, pursuant to paragraph 2 of the next article.

Article 82-1 processes Check the preliminary verification of the visa process by the Directorate-General must be made within 15 days from the date of registration of entry and in the chronological order, and may be returned to departments or bodies for any due diligence rules. 2-in cases where the relevant acts or contracts take effect before the seen, the processes must be returned again referred to the Court within 20 days of the date of receipt. 3-within the preliminary verification processes shall be subject to Declaration of conformity or, having doubts about the legality of their acts or contracts to be submitted to the first daily session. 4-failure to comply with the time limit of paragraph 2, article 81, is not grounds for refusal of visa, but it immediately cease all expenses arising from acts or contracts, under penalty of confiscation procedure its financial responsibility.

Article 83 1-Declaration of conformity where the process parsing does not result any doubts about the legality of the Act or contract, particularly by your identity with others already referred to, the fact that both applicable standards, Declaration of conformity may be issued by the Directorate-General. 68 2-are not Declaration of conformity General long-term debt obligations and contracts and other instruments resulting in public debt, or the acts or contracts referred to court after exceeded the time limits of articles 81 and 82, paragraph 2. 3-the relationship of the visa procedures duly identified the subject of Declaration of conformity shall be approved by the judges.

Article 84 Questions of legality


1-the processes in which there are questions of legality of their acts, agreements and other legal instruments are presented to the first session of a report, which, besides, must contain: a) the summary description of the subject of the instrument or contract subject to the visa requirement; (b) permissive legal standards); c) the facts and the legal principles that form the basis of the doubt or obstacle to the granting of the visa; d) identification of judgments or decisions of the Court in cases equal; and) the expiry of the decision for the purposes of eventual seen Tacitus; f) fees due. 2-if there are grounds for refusal of the visa, or not by checking the agreement of the judges in turn provided for in paragraph 3 of article 77, the process will be brought to the plenary for decision. 3-in the subsection is rapporteur of the case the judge who has been the rapporteur on daily session, being the Deputy judge and the following in the order of precedence.

Article 85 1-tacit Visa documents, contracts and other legal instruments referred to the Court of Auditors to prior supervision shall be deemed to be endorsed or declared conformant if there has been no decision to refuse a visa within 30 days after the date of your registration entry 69, and the departments or bodies start the execution of the acts or contracts if After 5 working days on the end of that period, have not received the notification referred to in the following paragraph. 2-the visa refusal decision, or at least your sense, shall be communicated on the same day on which it was issued. 3-the visa period runs for judicial vacations tacit, but does not include Saturdays, Sundays or public holidays, and suspended on the date of the letter requesting any elements or to use its representations to date registry entry in the Court of the craft with the satisfaction of such a request. 4-Should be communicated to the departments or bodies the dates of registration referred to in paragraphs 1 and 3.

Article 86 plenary 1st Section 1-the deliberations of the plenary of the first section are taken to the plurality of the votes of the members of the subsection or section, as appropriate. 2-in order to ensure the law enforcement unit, when the legal importance of the matter, your news, the disagreements or other serious reasons so warrant, the President may extend the discussion and vote on the decision by the other judges. 3-[Repealed].

SECTION III Supervision article 87 following successive 1-verification procedures the procedures for drafting the report and opinion on the General State Account and the accounts and audit verification set out in regulation of operation of the second Section. 2-the verification procedures and Audit accounts adopted by the support services of the Court in the context of the procedures referred to in paragraph 1 are set to audit manuals and 70 verification procedures approved by the 2nd Section. 3-the adversarial principle in cases of accounts and audit verification is performed in writing. 4-in the process of checking accounts or audit the Court may: (a) order the appearance of leaders) to provide information or clarifications; b) Perform tests, inspections, evaluations or other steps, using experts with specialized knowledge.

Article 88 2nd plenary Section to the deliberations of the plenary of the second Section applies, with any necessary adaptations, the provisions of paragraphs 1 and 2 of article 86 SECTION IV Of article 89 Competence for judicial process require 1 trial-the trial of the proceedings article 58, regardless of the legal qualifications of the facts contained in the respective reports , may be required: a) the public prosecutor; b) internal control bodies responsible for the reports referred to in point (b)) of paragraph 2 of article 12, in the situation there. 2-the right of action provided for in subparagraph (b)) of the preceding paragraph may be exercised within three months of compulsory notification to the internal control body of the order of the public prosecutor to declare does not require judicial procedure. 3-the presentation of jurisdictional requirement internal control bodies depends on a favorable decision of the entities referred to in point (b)) of paragraph 2 of article 12 71 4-internal control bodies referred to in point (b)) of paragraph 1 are represented by licensed in law with legal support functions.

Article 90 1-application requirements the application shall contain: a) the identification of the respondent, with the name, and residence or seat location where the public body or entity shall carry out the respective activity, as well as the respective monthly salary liquid; (b)) the application and the description of the facts and the reasons of law on which it is based; c) the indication of the amounts that the defendant should be sentenced to restore, as well as the concrete amount of the fine to be applied; d) been checking account, external opinion on the approval of the closing balance contained in the report. 2-The application can be inferred from cumulative requests, even for different offences, with the corresponding subjective imputations. 3-with the application are presented the evidence available indicating the operative events of liability, and may not be given more than three witnesses every fact.

Article 91 Purpose, term and quotation formalism 1-if there is no reason for refusal, the defendant is quoted to contest or pay voluntarily within 30 days. 2-the quote is by personal delivery to the citing of registered letter with acknowledgement of receipt or by personal Act Officer of the Court, always with delivery of copy of the application to the citing. 3-serving a document still apply all rules contained in the code of Civil procedure. 4-the judge can, however, at the request of quoting, grant reasonable extension period referred to in paragraph 1, up to a maximum of 30 days, when the circumstances of the case, including 72 the complexity or the volume of issues to analyze, so warrant. 5-the voluntary payment of the amount requested in the application of the public prosecutor's Office within the time limit of the defence is exempt from fees.

Article 92 of the defence Requirements 1-the contest is presented in writing and is not subject to special formalities. 2-With the contesting the defendant must submit all evidence, with the rule and the limitation of paragraph 3 of article 90, without prejudice to the power change or add up to eight days before the trial. 3 I don't deduct dispute, the respondent may present evidence indicating the facts for which they are intended, as long as you do it within the time limit referred to in the preceding paragraph. 4-lack of challenge does not produce cominatórios effects. 5-the respondent may be represented by a lawyer.

Article 93 Audience discussion and the discussion hearing and trial judgment applies the regime of summary procedure of the code of Civil procedure mutatis mutandis.

Article 94 1-Sentence the judge is not bound to the amount indicated in the application, and may condemn to a greater or lesser amount. 2-in the case of conviction in replacement of gross financial liability for amounts, the enforceable judgment shall fix the date from which interest on arrears are owed. 3-in cases where external verification of account management, the sentence shall approve the closing balance contained in the report. 73 4-in cases referred to in the preceding paragraph, and there is conviction in replacements, the approval of the closing balance and the extinction of their responsibility only after your full payment will occur. 5-the enforceable judgment in replacement or fine shall determine the fees payable by the respondent.

Article 95 instalments 1-payment of the amount of the condemnation may be allowed up to four quarterly instalments, if required even in transit of the enforceable judgment, and each provision include the interest on late payments where appropriate. 2-non-payment of any installment immediately due from other matter and the subsequent establishment of the fiscal execution process.

Section V Of Article 96 ordinary Resources 1 resources-final decisions of refusal, and grant visa-free access, as well as to respect the fees, including those handed down by the regional sections, can be challenged by appeal to the plenary of the 1st Section, by the following entities: a) the prosecution, for any final decisions; b) the author of the Act or the entity that has allowed the contract to which it was denied visa; c) As to decisions on fees, those on whom falls the respective charge. 2-are not appeal the orders of dialogue processes of the competence of the 1st and 2nd Sections or the deliberations to approve scan reports of Auditors or audit, unless, as these, with regard to the establishment of 74 fees and other charges. 3-in the 3rd section only appeal of final decisions handed down in first instance.

Article 97 form and deadline for filing


1-the appeal is brought by petition addressed to the President of the Court, in which must be exposed the reasons of fact and law on which it is based and formulated conclusions within 15 days from the notification of the contested decision. 2-the resource is distributed by lot by the judges of the respective section, and may not be reported by the judge-rapporteur to the contested decision, which is not involved in their trial. 3-distributed and booked the feature attached to the process and where the contested decision was given, is opened to the rapporteur to completion, in 48 hours, admit or reject outright. 4-the final decisions of visa refusal or conviction for sanctioning responsibility have suspensive effect. 5-the final sentencing decisions by reintegratória financial responsibility only has suspensive effect if collateral is provided. 6-the Constitution is not mandatory, except in the third jurisdiction resources Section. 7-there are no touches, but are due remuneration, in the case of dismissal of the appeal.

Article 98 Claim of non-admission of the appeal 1-the order that does not admit the feature can the applicant claim to the plenary of the Chamber within 10 days, stating the reasons for the acceptance of the resource. 2-the rapporteur can fix the order of dismissal and do pursue the appeal. 3-If the rapporteur support the injunction of rejection of the appeal, send follow 75 complaint to plenary.

Article 99 Processing 1-Admitted the appeal, the record will in order for 15 days to the public prosecutor to issue an opinion, if not the applicant. 2-If the applicant is the Prosecutor, admitted the appeal must be notified to respond within 15 days to the entity directly affected by the contested decision. 3-If in its opinion the prosecution give rise to new issues, is notified to the applicant to decide within 15 days. 4-Issued the opinion or expiry of the preceding paragraph, the record only go with vista for three days to the other judges if it has not been waived. 5-any time of the process the rapporteur can order the steps necessary for the decision of the appeal.

Article 100 1 Trial-the rapporteur presents the process to the session with a draft judgment, and the President lead the discussion and vote in the event of a tie. 2-in cases of prior surveillance court can know that issues relevant to the grant or refusal of the visa, even if not addressed in the contested decision or in the claim of the appellant, if raised by prosecutors in their opinion, in keeping with the provisions of paragraph 3 of article 99 article 101 extraordinary 5 Resources, in the field of law they are made in different processes in the plenary of the 1st or 3rd sections or regional sections in terms of decisions granting or refusal of visa and financial responsibility, which, for the same fundamental question of law, based on 76 opposing solutions, an appeal may be brought before the extraordinary decision issued in last place for jurisprudence. 6-The application for appeal must be individualized as much the previous final decision that is in opposition to the contested decision, under penalty of not being admitted. 7-The extraordinary appeal applies, with any necessary adaptations, the regime of ordinary appeal, except as provided in the following articles. 8-The extraordinary appeal provided for in point (d)) of paragraph 1 of article 79 shall apply the provisions of the code of Civil procedure for the review, with any necessary adaptations.

Article 102 preliminary matter 1-distributed and booked the petition of appeal and included the process where the final decision was given allegedly in opposition, is opened to the rapporteur to completion, in five days, issue order for admission or refusal. 2-Admitted outright the appeal's process for the Prosecutor to issue an opinion on the opposition tried and the meaning of the case-law to be determined. 3-If the rapporteur to understand that there is no opposition from trial, send the case back to the views of the judges of the section, after which presents draft judgment to the plenary. 4-the feature is considered ended if the plenary Chamber to decide that there is no opposition from trial.

Article 103 1-feature trial Verified the existence of opposition decisions, the process goes with views to the other judges of the plenary General and President for five days, after which the rapporteur will present for trial at the first session. 2-the judgment of the Chamber that recognized the existence of opposition decisions 77 prevents the General plenary decides to the contrary. 3-the doctrine of the judgment establishing jurisprudence is binding on the Court of Auditors while the law is not modified.

CHAPTER VIII Regional Sections Article 104 of the substantive jurisdiction of regional section: the judge) exercise the powers provided for in paragraph 1 (b)) and e) of article 6, with the necessary adaptations, in the framework of the respective autonomous region; b) prepare and submit to the approval of the plenary General rules of procedure and the annual programmes of successive prior surveillance; c) exercise the other powers assigned to it in this law.

Article 105 ordinary session 1-The powers of the first and second Sections are carried out, mutatis mutandis, by the judge of the regional section in ordinary session weekly, covering supervisory processes and subsequent, cumulatively with compulsory assistance of Prosecutors and the participation, as aides, Deputy Director-General and the auditor-coordi-nador or, on his absences or impediments, the respective legal substitutes. 2-the Public Ministry and the advisors have a view of the processes before the ordinary session weekly, which may issue an opinion on the legality of their emerging issues. 3-Maintain in force the provisions of law No. 23/81, of 19 August, and supplementary legislation, relating to regional sections advisors that do not conflict with the precepts of this law.

78 article 106 prior Supervision 1-prior surveillance, regional sections run daily with the judge and one of the aides, alternating on a weekly basis, and the processes with doubts as to the granting or refusal of visas be determined on ordinary weekly session. 2-must be approved in a weekly regular meeting audit reports under simultaneous surveillance, as well as any reports as a basis the autonomous process of fine. 3-prior inspection procedures and concomitant applies, with the necessary adjustments, the arrangements laid down in this law for the 1st Section, except the provisions of article 83 Article 107 Supervision 1-must be approved next in ordinary session weekly: a) The Scan reports from audit and accounts showing financial responsibilities to achieve through trial procedures, in accordance with article 57; (b) audit reports carried out) the request of the regional legislative Assembly, or the regional government, as well as the audits not included in the corresponding annual programme; c) approval of any reports that serve as a basis for autonomous process of fine. 2-the other powers can be exercised by the judge of the regional daily section, under the respective processes. 3-supervisory procedures concomitant and subsequent applies, with the necessary adjustments, the arrangements laid down in this law for the second Section.

Article 108 79 1-setting up jurisdictional Processes and preparation of financial responsibility as provided for in article 58 assigned regional section is correspondingly applicable the provisions of articles 89 to 95 of the present law, with the adjustments given in the following paragraphs. 2-After the contest or during their term, the regional section shall judge the distribution process by judge to another regional section. 3-After the distribution should be sent photocopies of the main pieces of the judge to whom the case was distributed. 4-it is a judge of another regional section chairing the hearing of evidence production and deliver the final sentence, moving to the effect the regional section where necessary.

Article 109 1 Resources-the resources of final decisions are brought in the regional section, and the judge who referred to admit them or reject them. 2-admitted to the resource, the process is sent, under postal registration, for the seat of the Court of Auditors, where it will be distributed, tried and tried. 3-to resources applies, with any necessary adaptations, the provisions of articles 96 et seq..

CHAPTER IX transitional and final provisions article 110 cases pending on 1st Section 1-for visa procedures and to requests for visa refusal review before final decision, this decree-law shall take effect from the day following your publication. 2-cancellation procedures pending visa will be archived, and the possible illegality of their acts or contracts be appreciated in the next surveillance. 80 article 111 cases pending in the 2nd Section


1-the present law shall apply to cases pending in the judicial phase of the 2nd Section, without prejudice to the provisions laid down in the following paragraphs. 2-reports of trial accounts and audits, with or without intervention of the public prosecutor's Office, showing range, diversion of money or public values or improper payments, once approved in the plenary of the subsection, must be presented to the public prosecutor, for the purposes of the provisions of articles 89 and following. 3-reintegratória financial responsibility of article 60 shall be effected by the Court on the facts after the entry into force of this decree-law. 4-The other pending cases already distributed to a judge from the 2nd Section will continue its terms only if show financial offences sanctioned by the law in force at the date of the respective actions and by this law. 5-financial offences set out in paragraphs 2 and 4 shall apply the liability regime more favorable, which effective pursuant to articles 89 and following. 6-The outstanding features of the decisions handed down in proceedings of the 2nd Section in term of law No. 86/89, of September 8, will be redistributed and judged in the 3rd Section. 7-stage pending judicial processes in the second Section not provided for in the preceding paragraphs, as well as those who were not at the Court, will highlight financial offences covered by Amnesty or by prescription, can be archived by order of the judge of the respective area, heard the prosecution.

Article 112 Vice President term of Office of the Vice-Presidents in exercise ceases with the election of a Vice President pursuant to this law. 81 Article 113 Accounts by the Court of Auditors Audit accounts by the Court of Auditors is subject to the provisions of law for all responsible financial and takes the following forms: a) integration of respective accounts in respect of the implementation of the State budget in the General accounts of the State; b) verification of the accounts of the annual foreign coffers, and eventual implementation of financial responsibilities, the competent Court section and subsections; c) Publication of a consolidated account annexed to the report referred to in article 43; d) Submission to the Audit Court management of specialized company chosen by tender, whose report will be published in conjunction with the accounts referred to in the preceding paragraph.

Article 114 1-transitional provisions in addition to article 46, should still be Transiently referred to the Court of Auditors, for the purposes of supervision, the documents representing, or run to give fineness of acts and contracts: a) until 31 December 1997, the drafts of contracts with a value equal to or greater than the amount set in accordance with article 48 and the acts relating to promotions, progressions, reclassifications and transitions exclusively resulting from the restructuring of central government departments, regional and local levels, since the respective salary step increase involve; b) Until 31 December 1998, the administrative contracts of provision, as well as all the first appointments to the boards of the central, regional and local administration. 2-from 1 January 1998, the acts referred to in subparagraphs (a) and (b))) paragraph 82 1 article 46, as well as subparagraph (b)) of the preceding paragraph, can produce all its effects before a visa, except for the payment of the price, where applicable, the visa refusal as provided in paragraphs 2 and 3 of article 45 3-exclusions from the prior surveillance provided for in the preceding paragraphs : a) the appointment from the President of the Republic; b) acts of appointment of members of the Government, the regional Governments and of the staff of their offices; c) acts concerning promotions, progressions, reclassifications and personal transitions, with the exception of exclusively resulting from the restructuring of central government departments, regional and local levels; d) judges of any court remedies and prosecutors; and) Any provision of military personnel of the armed forces; f) diplomas of barter, transfer, secondment, requisition or other instruments of personal mobility; g) The fixed-term work right. 4-For the purposes of point (b)) of paragraph 1 of article 46 of this law, shall be referred to the Court of Auditors the contracts awarded for the direct and indirect State administration, by the direct and indirect administration of the autonomous regions and local authorities, federations and associations of municipalities which exceed an amount to be set annually. 5-For the year of 1997, the amount referred to in the preceding paragraph is set at 600 times the value corresponding to the index 100 of the general regime of circumstantial range, rounded up to the hundred tales immediately above. 6-all auxiliary judges in Office on 31 December 2000 pass the situation of judges beyond the frame, applying them in paragraph 3 of article 23, without prejudice to the right to dismiss other candidates better graduates.

Article 115 Standard set Are repealed all the legal provisions contained in any diplomas contrary to the provisions of this law, in particular: a) the rules of procedure of the Board of Governors of the State's Financial Administration, 83 approved by Decree No. 1831, of 17 August 1915; b) Decree No. 18 962, 25 October 1930; c) the Decree 22 257, 25 February 1933, with the exception of article 36; d) Decree No. 26 341, 7 February 1936; and) the Decree 29 174, of 24 November 1938; f) Decree-Law No. 36 672, of 15 December 1947; g) Decree-Law No. 146-C/80, of 22 may; h) Law No. 23/81, of 19 August, without prejudice to the provisions of article 105 of the present law; I) Law No. 8/82, of 26 may; j) Decree-Law No. 313/82, of 5 August; l) Law No. 86/89, of 8 September; m) articles 41 and 42 of Decree-Law No 341/83, of 21 July;