Key Benefits:
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Proposal for Law No 124 /XII
Exhibition of Motives
The Government has taken up, within the framework of the Memorandum of Understanding, the commitment to, until
at the end of the year 2012, proceed to the revision of the Budget Framework Act,
adopted Law No 91/2001 of August 20, amended by the Organic Law No. 2/2002, 28 of
August, and by the Laws n. ºs 23/2003, of July 2, 48/2004, August 24, 48/2010, 19
of October, 22/2011, of May 20, and 52/2011, of October 13.
The commitment to revision of the Budget Framework Act is aimed at
structurant transpose to the internal legal order the new European architecture in terms
of rules and budgetary procedures.
The rules to transpose the current European budget governance architecture, find-
if expressed in the Budget Pact, more concretely in Articles 3 to 8 of the Treaty
on Stability, Coordination and Governance in the Economic and Monetary Union, and
in Directive No 2011 /85/UE of the Council of November 8, 2011 on the
requirements for the budgetary frameworks of member states.
In June 2012, the Commission published a communication with the common principles
about the correction mechanism that defines the generic principles that triggering
of this mechanism must comply and, on September 3, 2012, published specifications on
the implementation of the Stability and Growth Pact and guidelines on the format and
content of the stability and growth programs, the so-called Code of Conduct.
This new architecture came to complement the expressed in the Stability Pact and
Growth revised in 2005.
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In this way, in addition to the dimension related to corrective measures to situations of
unsustainable public finances (" corrective arm " ), substantiated in the procedure of the
excessive deficits (PDE), it has also strengthened the related dimension with measures
Preventive of unsustainable public finance situations ( "Preventive Arm").
The preventive dimension is the one that implies the implementation in national terms of the Pact
Budget and Directive No 2011 /85/UE of November 8 on the requirements for
the budgetary frameworks of the member states.
In the face of this new EU legislative framework, it becomes necessary to make the amendment of the
Budget Framework Law, in order to be hosted in its own headquarters the rules
for the definition of the multiannual budgetary framework of the Public Administrations and rules of
correction in the face of its default.
In this area, special importance is given to transposition into legal planning
internal of the rules regarding the mechanism of significant deviation correction.
Thus:
Under the terms of the paragraph d ) of Article 197 (1) of the Constitution, the Government presents to the
Assembly of the Republic the following proposal for a law:
Article 1.
Object
This Law proceeds to the seventh amendment to the budget framework law, approved by the
Law No. 91/2001 of August 20, amended by the Organic Law No. 2/2002 of August 28, and
by the Laws n. ºs 23/2003, of July 2, 48/2004, of August 24, 48/2010, of 19 of
October, 22/2011, of May 20, and 52/2011, of October 13.
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Article 2.
Amendment to Law No. 91/2001 of August 20
Articles 12-D, 36, and 68 of Law No 91/2001 of August 20, amended by the Law
Organic No 2/2002 of August 28 and by the Laws n. ºs 23/2003, July 2, 48/2004, de
August 24, 48/2010, of October 19, 22/2011, of May 20, and 52/2011, of 13 of
October, go on to have the following essay:
" Article 12-D
[...]
1-The Government presents to the Assembly of the Republic a proposal for a law with
the multiannual framework of budget programming, which it contains,
particularly:
a) A description of the expected medium-term policies with impact on the
finance of public administrations, distributed by the headings most
relevant in terms of expenses and revenues, revealing the way in which
it is carried out the adjustment to the medium-term budgetary objectives
compared to policy-based projections that do not
have undergone changes;
b) An assessment of the way in which, given its direct impact to
long term on the finances of public administrations, the policies
predicted will be able to affect the long-term sustainability of finance
public.
2-[...].
3-[...].
4-[...].
5-[...].
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6-The multiannual budget programming framework contains, too, the
projections of general revenue and own of the administration bodies
central and the social security subsector for the following four years.
7-[ Previous Article No 6 ].
8-[ Previous Article No 7 ].
9-[ Previous Article No 8 ].
10-[ Previous Article No 9 ].
11-The deviation to the limits and forecasts referred to in this article, or the
amendment of the multiannual budget programming framework that modifies
the values of the said limits and forecasts, are the object of communication
on the part of the Government to the Assembly of the Republic.
Article 36.
[...]
1-[...].
2-[...].
3-The report of the state budget bill's proposal includes a map
comparative between the macroeconomic and budgetary forecasts used and
predictions effected by other bodies, namely by the
European Commission, owing to the significant differences ascertained
explained in a reasoned manner.
4-The macroeconomic and budgetary forecasts contained in the report of the
proposed state budget bill should focus on the trajectory
of the main budget variables from different assumptions of
growth and interest rates.
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5-The variables used in macroeconomic and budgetary forecasts
constants of the report must have present the results of the previous
performances in predictions and the relevant risk scenarios.
Article 68.
[...]
[...]:
a) [...];
b) [...];
c) Information on the budget implementation, namely, the
commitments made, the processings effected and the
amounts paid, as well as the updated forecast of the execution
budget for the whole year and the balance sheet evidencing the accounts
of availabilities classes and third parties, with regularity
monthly. "
Article 3.
Addition to Law No. 91/2001 of August 20
They are deferred to Law No. 91/2001 of August 20, Articles 10-D, 10.-And, 10.-F, 10.
10.-H, 17.-A, 72.-B, 72.-C and 72. º-D, with the following essay:
" Article 10-D
Principle of sustainability
1-The subsectors that constitute the Public Administrations, as well as the
organisms and entities that integrate them are subject to the principle of
sustainability.
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2-Understand for sustainability the ability to finance all the
commitments, assumed or to take up, with respect to the rule of the balance
structural budget and the limit of public debt, as provided for in the
present law and in European legislation.
Article 10-And
Principle of economy, efficiency and effectiveness
1-A The assumption of commitments and the realization of expenditure by the entities
belonging to the subsectors that constitute the Public Administrations
are subject to the principle of economics, efficiency and effectiveness.
2-A The economy, efficiency and effectiveness consist of the use of the minimum of
resources that ensure the proper quality standards of the service
public, in promoting the addition of productivity by the range of
similar results with lower expense and the utilization of resources
more suitable to achieve the result that is intended to achieve.
Article 10-F
Principle of responsibility
1-The subsectors that constitute the Public Administrations are linked
compliance with the commitments made by Portugal under the terms of the
European legislation.
2-The State does not assume or is responsible for the commitments made
by the regional and local subsectors, neither can these be held responsible
by the commitments made by the state or other subsectors, without
loss of mutual financial guarantees for the joint execution of
specific measures.
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Article 10-G
Limit of public debt
1-When the relationship between public debt and gross domestic product (GDP)
exceed the reference value of 60%, the Government is bound to reduce the
amount of public debt, in the excess part, at a rate of a
twentieth per year, awound in an average of 3 years.
2-For the purpose of determining the value of the reduction in debt is considered the
influence of the economic cycle, in the terms of the EU Regulation
n. 1177/2011, of November 8.
3-A The annual change in public debt is corrected from the effects arising from the
amendment of the perimeter of Public Administrations effected by the
statistical authorities, in accordance with Article 2 (5)
Article 10-H
Rule of structural budget balance
1-The medium-term budgetary objective is the one defined in the framework and agreement
with the Stability and Growth Pact.
2-A annual convergence trajectory to achieve the midterm goal
stated in the Stability and Growth Programme.
3-The structural balance, which corresponds to the budget balance of the
Public administrations, defined in accordance with the European System of
National and Regional Accounts, corrected from the cyclical and liquid effects of
extraordinary measures, cannot be lower than the goal annually
fixed in the Stability and Growth Programme.
4-A The methodology for the clearance of the structural balance is defined in the
scope and in accordance with the Stability and Growth Pact.
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5-As long as the midterm goal is not achieved, the annual adjustment
of the structural balance may not be less than 0.5% of the GDP and the rate of
growth of public expenditure, net of extraordinary measures on the side
of the revenue, may not be higher than the medium-term reference rate of
growth of potential GDP, as defined in the Stability Pact
and Growth.
6-A The intensity of the adjustment referred to in the preceding paragraph takes into account the
cyclical position of the economy.
Article 17-The
Payment of interest and amortization of public debt
1-The amounts necessary for the payment of interest and the amortization of the
public debt are compulsorily entered in the appropriations relating to the
state expenditure to be carried out in the year to which they refer, and may not be
modification object that detunes them from the conditions of issue.
2-To ensure financial stability and the international reputation of the State
Portuguese, the expenditure on the payment of the Portuguese is given priority
interest and the amortization of public debt.
Article 72-B
Significant deviation
1-A The identification of a significant deviation from the medium-term objective
or in the face of the predicted balance in the constant convergence trajectory,
Respect, of paragraphs 1 and 2 of Article 10-H is made on the basis of the analysis
comparative between the verified value and the predicted value.
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2-For the purposes of the provisions of the preceding paragraph, the verified value is calculated
on the basis of the data set out in the notification of the procedure of deficits
excessive being effected by the National Statistical Institute.
3-Being in convergence trajectory, the deviation is significant when if
cumulatively check the following situations:
a) The ascertained deviation from the structural balance is at least 0.5% of the
GDP, in a single year, or cumulatively in two consecutive years;
b) The annual growth rate of the net expenditure of measures
extraordinary on the revenue side to have a negative contribution in the
structural balance of at least 0.5% of GDP, in a single year, or
cumulatively in two consecutive years;
4-After having reached the midterm goal, the deviation is significant
when you check the situation provided for in the paragraph a) of the previous number.
5-The recognition of the existence of a significant deviation is from the initiative of the
Government, upon prior absence from the Public Finance Council,
or of the Council of the European Union, upon presentation of
recommendation addressed to the Government in accordance with Article 6 (2) of the
Council Regulation No 1466/97 of July 7.
6-Recognized the significant deviation in the terms of the previous number is
enabled the mechanism of constant correction of the following article.
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Article 72-C
Mechanism of correction of the deviation
1-When you recognize the situation provided for in paragraphs 3 or 4 of the preceding Article,
shall the Government submit to the Assembly of the Republic, within 30 days,
a plan with the necessary measures to ensure compliance with the
objectives set out in Article 10 .º-H.
2-A correction of the deviation recognized pursuant to the previous article takes effect
upon reduction by at least two thirds of the ascertained deviation, with the
minimum of 0.5% of GDP, to be due by the end of the subsequent year to that
in which it was recognized, owing the remainder of the deviation to be corrected
the following year.
3-The adjustment to be made in the terms of the preceding paragraph shall not, in
any case, to be lower than that provided for in Article 10.
4-The remediation plan privileges the adoption of expenditure reduction measures
public, as well as the distribution of the adjustment between the subsectors of the
Public administrations in obedience to the principles of responsibility and
of constant solidarity, respectively, in the articles 10-B and 10.-F.
5-The remediation plan is submitted by the Government to the Council's assessment
of Public Finance.
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Article 72-D
Excecional situations
1-A admission of a significant deviation in the face of the medium-term objective or
in the face of the predicted balance in the constant adjustment trajectory,
respects, in paragraphs 1 and 2 of Article 10-H, it is only permitted
temporarily and in excecional, non-controllable situations and provided that
do not put at risk fiscal sustainability in the medium term,
resulting, namely:
a) From deep economic recession in Portugal, in the euro area or in
the whole of the European Union;
b) From natural disasters or other situations, not attributable to the
Government, with significant budgetary impact;
c) From structural reforms that have long-term effects on the
economic activity.
2-The recognition of the situation of excecionality predicted in the number
previous one is effected by the Government in the Stability Programme and
Growth, being the correction of the deviation effected by incorporation
in that Programme of the measures necessary to ensure compliance with the
the constant objectives of Article 10-H, and the provisions of the
article 72-C, and preceded by non-binding opinion of the Council of the
Public Finance.
3-Orunning the situation provided for in paragraph 1, the correction of the trajectory of
convergence should be effected at most in the four exercises
subsequent budgetary and in accordance with that provided for in the preceding paragraph. "
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Article 4.
Systematic change
It is added to Title III-A of Law No. 91/2001 of August 20, Chapter IV, with the
designation "Significal detour and correction mechanism", which integrates the articles 72-B to
72 .no-D.
Article 5.
Republication
It is republished, in annex to this Act, of which it is an integral part, the Act No. 91/2001, of
August 20, with the current essay.
Article 6.
Entry into force
This Law shall come into force on the day following that of its publication.
Seen and approved in Council of Ministers of January 3, 2012
The Prime Minister
The Deputy Minister and Parliamentary Affairs
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ANNEX
(referred to in Article 5)
Republication of Law No. 91/2001 of August 20
(budget framework law)
Title I
Object, scope and value of the law
Article 1.
Object
This Law establishes:
a) The general and common provisions of the framework of the budgets and accounts of
the entire administrative public sector;
b) The rules and procedures relating to the organisation, elaboration, presentation,
discussion, voting, amendment and implementation of the State Budget, including that of the
social security, and the corresponding surveillance and budgetary responsibility;
c) The rules relating to the organisation, drafting, presentation, discussion and voting of the
accounts of the state, including that of social security.
Article 2.
Scope
1-A This Law applies to the State Budget, which covers, within the public sector
administrative, the budgets of the subsector of the central administration, including the
services and bodies that lack administrative and financial autonomy, the
services and autonomous funds and social security, as well as the corresponding
accounts.
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2-State services that do not have administrative and financial autonomy are
designated, for the purposes of this Law, by integrated services.
3-Are services and autonomous funds those that meet, cumulatively, the following
requirements:
a) Do not have a nature and form of company, foundation or public association,
even if submitted to the regime of any of these by another degree;
b) Have administrative and financial autonomy;
c) They have their own revenue for coverage of their expenses under the law.
4-Within the administrative public sector, it is understood by "subsector of social security" the
solidarity and social security system, consisting of the set of the subsystems
defined in the respectful law of bases, the sources of funding and the
organisms responsible for their management.
5-For the purposes of this Law, they consider themselves to be integrated into the administrative public sector,
as services and autonomous funds, in the respect of subsectors of the central administration,
regional and local and social security, the entities that, regardless of their
nature and form, have been included in each subsector within the framework of the System
European National and Regional Accounts, in the last sectoral accounts published by the
national statistical authority, referring to the year before that of the presentation of the
Budget.
6-Without prejudice to the principle of budgetary independence set out in Article 2 (2)
5., are applicable to the budgets of the regional and local subsectors the principles and the
rules contained in Title II, as well as, with due adaptations, the provisions of the article
17., owing to the respective framework laws to contain the appropriate standards for the
effect.
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Article 3.
Reinforced value
The provisions of this Law shall prevail, in accordance with Article 112 (3) of the Constitution,
on all the standards that establish private budgetary regimes that contrads it.
Title II
Principles and budgetary rules
Article 4.
Annuality and pluriannuality
1-The budgets of the bodies of the administrative public sector are annual.
2-A The elaboration of the budgets is framed in a multiannual programming framework
budget, which takes into account the principles set out in this Law and the obligations
referred to in Article 17 para.
3-Budgets integrate the programs, measures and projects or activities that imply
multi-annual charges, which highlight the total planned expenditure for each, the
parcels of such charges relating to the year in question and, with an indicative character, to, by the
less, each of the following three years.
4-The economic year coincides with the calendar year.
5-The provisions of the preceding paragraph shall be without prejudice to the possibility of there being a period
supplementary to budget implementation, under the terms provided for in the law.
Article 5.
Unity and universality
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1-The State Budget is unitary and comprises all the revenue and expenditure of the
integrated services, services and autonomous funds and the social security system.
2-The budgets of the autonomous regions and local authorities are independent of the
Budget of the State and comprise all revenue and expenditure of administrations,
regional and local, including those of all its services and autonomous funds.
3-The State Budget and the budgets of the autonomous regions and local authorities
shall submit, in accordance with Article 32, the total of financial liabilities
resulting from multiannual commitments, the nature of which prevents direct accounting
of the total amount of respect in the year in which the commitments are made or the goods
at cause made available to the state.
Article 6.
Non-compensation
1-All revenue is provided for by the full importance in which they were assessed, without
deduction some for charge charges or any other nature.
2-A The full importance of tax revenues corresponds to the forecast of the amounts
that, after abating the estimates of the disposals by virtue of benefits
tributaries and the estimated amounts for reimbursements and refunds, will be effectively
charged.
3-All expenses are entered by their full importance, without deduction of any
species.
4-[ Revoked ].
5-The provisions of paragraphs 1 and 3 shall not apply to financial assets.
6-The direct public debt management operations of the State are entered in the
corresponding budgets that integrate the State Budget in the following
terms:
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a) The expenses arising from financial derivatives transactions are deducted from the
recipes obtained with the same operations, being the usual balance always
entered under the heading of the expenditure;
b) The interest income resulting from operations associated with the issuance and management of the
direct public debt of the State and or the management of the State's Treasury are
down to expenses of the same nature;
c) The interest income resulting from the operations associated with the application of the surpluses
of the State Treasury, as well as those associated with the advances of
treasury, are abated to the interest expense of the direct public debt of the state.
7-The provisions of the preceding paragraph shall not waiver the accounting record
individualized from all financial flows, albeit merely scriptural,
associated with the operations referred to in them, nor the presentation of all of them in the Account
General of the State.
8-A Budget enrollment of financial flows arising from operations associated with the
management of the fund portfolio of funds under management of the Institute of Management of
Capitalization Funds of Social Security, I.P., is effected in accordance with the
following rules:
a) The revenues obtained in financial derivatives transactions are deducted from the
expenses arising from the same operations, being the outstanding balance always
entered into a revenue item;
b) The interest accrued received in the sales of representative debt values are
deducted from the interest accrued paid in the acquisition of the same genus of values,
being the outstanding balance always enrolled in a revenue item.
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Article 7.
Non-consignment
1-It cannot affect the product of any recipes to the coverage of certain
expenses.
2-Exceed from the provisions of the preceding paragraph:
a) The revenue from reprivatizations;
b) The revenue for traditional community own resources;
c) The revenue allocated to the financing of social security and its different
subsystems, in the legal terms;
d) The revenues that correspond to transfers from the European Union,
of international organizations or budgets of other sector institutions
administrative public that is intended to finance, in whole or in part,
certain expenses;
e) The recipes that correspond to subsidies, donations or legacies of private individuals,
that, at the will of these, they should be allocated to the coverage of certain
expenses;
f) The revenue that is, for special reason, affected to certain expenses by
express statutory or contractual statutory statuition;
g) [ Repealed ].
3-The standards that, in the terms of the paragraph f) of the preceding paragraph, consigno revenue to
certain expenditons have excecional and temporary character, in terms to be defined in
supplementary legislation.
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Article 8.
Specification
1-The expected revenue shall be sufficiently specified in accordance with a
economic classification.
2-The expenditure shall be fixed in accordance with an organic, economic and
functional, and the most disaggregated levels of specification may appear only from the
developments, under the terms of this Law.
3-The expenses are still structured by programs.
4-A The specification of disposant revenue by virtue of tax benefits is effected
agreement with the economic classification codes of revenue.
5-In the budget of the Ministry of Finance will be entered into a provisional allocation
intended to cope with unforeseeable and unavoidable expenses.
6-Are void the budgetary credits that enable the existence of appropriations for
confidential use or for secret funds, without prejudice to the special schemes
legally provided for use of monies which excecionally are justified by
national security reasons, authorized by the Assembly of the Republic, under proposal
of the Government.
7-A The structure of the codes of the economic classification of revenue and classifications
economical and functional of expenditure is defined by decree-law, and the specification may
disaggregated from the third level of detail to be defined by the member's porterie
Government responsible for the area of finance.
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Article 9.
Balance
1-The budgets of the administrative public sector bodies predict the revenues
required to cover all expenses, without prejudice to the provisions of Articles 23, 25.
and 28. th
2-Effective revenue and expenditures are the ones that definitely change heritage
net financial.
3-The net financial heritage is made up of the financial assets held,
notably by availabilities, deposits, securities, shares and by
other securities, subtracted from the financial liabilities.
4-A The difference between effective revenues and effective expenses corresponds to the overall balance.
5-A difference between effective revenues and effective expenses, deducted from the charges with
the interest on the debt, corresponds to the primary balance.
Article 10.
Intergenerational equity
1-The State Budget subordinates itself to the principle of equity in the distribution of
benefits and costs between generations.
2-A The appreciation of intergenerational equity will necessarily include the incidence
budget:
a) Of the measures and actions included in the map XVII;
b) Of public investment;
c) From investment in human capacity-building, co-financed by the state;
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d) Of the charges with the public debt;
e) From the financing needs of the business sector of the State;
f) Of retirement pensions or other kind.
Article 10-The
Budgetary stability
1-The subsectors that constitute the administrative public sector, as well as the bodies
and entities that integrate them, are subject, in the approval and execution of their
budgets, to the principle of budgetary stability.
2-A Budget stability consists of a situation of balance or surplus
budget, calculated in accordance with the constant definition of the European System of
National and Regional Accounts, under the conditions established for each of the sub-sectors.
Article 10-B
Reciprocal solidarity
1-A approval and implementation of the budgets of the sub-sectors referred to in paragraph 1 of the
previous article are subject to the principle of reciprocating solidarity.
2-The principle of reciprocal solidarity obliges all sub-sectors, through their
organisms, to contribute proportionally to the realization of the principle of
budget stability so as to avoid situations of inequality.
3-The measures that come to be implemented within the framework of this Article shall
record of the budget execution synthesis of the month to which they respect.
Article 10-C
Budgetary transparency
1-A approval and implementation of the budgets of the sub-sectors referred to in paragraph 1 of the
article 10-The are subject to the principle of budgetary transparency.
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2-The principle of transparency implies the existence of a duty of information among all
the public entities.
3-The principle of transparency involves, in particular, the duty to supply
information to the entity tasked with monitoring budget implementation, on the terms and
deadlines to be set out in the budget implementation decree-law.
Article 10-D
Principle of sustainability
1-The subsectors that constitute the Public Administrations, as well as the bodies and
entities that integrate them are subject to the principle of sustainability.
2-Understand for sustainability the ability to finance all commitments,
made or to take up, with respect to the rule of the structural budget balance and the
limit of public debt, as provided for in this law and in European legislation.
Article 10-And
Principle of economy, efficiency and effectiveness
1-A The assumption of commitments and the realization of expenditure by the entities belonging to the
subsectors that constitute the Public Administrations are subject to the principle of
economy, efficiency and effectiveness.
2-A The economy, efficiency and effectiveness consist in the use of the minimum of resources that
ensure the appropriate quality standards of the public service, in the promotion of the
increased productivity by the range of similar results with lower expense
and in the use of the most appropriate resources to achieve the result that is intended
reach.
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Article 10-F
Principle of responsibility
1-The subsectors that constitute the Public Administrations are linked to the
compliance with the commitments made by Portugal under the legislation
European.
2-The State does not assume or is responsible for the commitments made by the
regional and local subsectors, nor can these be held responsible for the commitments
assumed by the State or other subsectors, without prejudice to financial guarantees
mutual funds for the joint execution of specific measures.
Article 10-G
Limit of public debt
1-When the relationship between public debt and gross domestic product (GDP) exceeds the value
of reference for 60%, the Government is obliged to reduce the amount of public debt,
in the excess part, at a rate of one twentieth per year, awound in an average of 3 years.
2-For the purpose of determining the value of the reduction in debt is considered the influence
of the economic cycle, under the terms of the EU Regulation No 1177/2011 of November 8.
3-A The annual change in public debt is corrected from the effects arising from the change in the
perimeter of Public Administrations effected by the statistical authorities, nos
terms of Article 2 (5)
Article 10-H
Rule of structural budget balance
1-The medium-term budgetary objective is the one defined in the framework and in accordance with the Pact
of Stability and Growth.
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2-A annual convergence trajectory to achieve the midterm goal is stated in the
Stability and Growth Programme.
3-The structural balance, which corresponds to the budget balance of Public Administrations,
defined in accordance with the European System of National and Regional Accounts, corrected
of the cyclical and liquid effects of extraordinary measures, may not be lower than the
goal annually fixed in the Stability and Growth Program.
4-A methodology for the clearance of the structural balance is defined in the framework and of
agreement with the Stability and Growth Pact.
5-As long as the midterm goal is not achieved, the annual balance adjustment
structural cannot be less than 0.5% of GDP and the rate of expenditure growth
public, net of extraordinary measures on the revenue side, may not be higher than
medium-term benchmark rate of potential GDP growth, as defined
in the Stability and Growth Pact.
6-A The intensity of the adjustment referred to in the preceding paragraph takes into account the position
cyclic of the economy.
Article 11.
Instruments of management
1-Administrative public sector bodies become subject to the Official Plan of
Public Accounting, and may still have other tools necessary for the good
management and control of the money and other public assets, under the terms provided for in the law.
2-All services and autonomous funds that do not yet apply the Official Plan of
Public accounting or other replacement plan becomes subject to the discipline
financial of the integrated services, with these being equated to all effects, without
injury to the special administrative and financial autonomy regime that decorates from
constitutional imperative, of its integration in the areas of the National Health Service, of the
regulation and supervision, as well as from the fact that it is for especially organisms
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competent for the management of community funds that have the autonomy
indispensable to its management.
3-The provisions of the preceding paragraphs do not cover the entities that apply the system of
accounting normalization or to draw up your accounts in accordance with the
international accounting standards.
Article 12.
Advertising
1-The Government ensures the publication of all the documents that are required
to ensure the appropriate disclosure and transparency of the State Budget and its
implementation, using, where possible, the most advanced means of communication
existing in every moment.
2-A The obligation provided for in the preceding paragraph is ensured in the autonomous regions and in the
local authorities by the respected regional governments and municipal chambers.
Article 12-The
Indebtedness of autonomous regions and local authorities
1-Autonomous regions cannot indebted themselves beyond the values enrolled in the
State budget, in the terms of the respective laws of finance, without prejudice to the
provisions of Article 87 para.
2-Local authorities can only indebted themselves under their financing laws,
without prejudice to the provisions of Article 87.
3-The increase in indebtedness in violation of the previous figures originates a reduction
of the transfers of the State Budget due in subsequent years, according
with the criteria set out in the respective laws of finance.
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Title II-A
Budget process
Article 12-B
Stability and Growth Programme
1-The budget process starts with the annual review of the Stability Programme and
Growth, drawn up by the Government and effected in accordance with the regulations
community.
2-The Stability and Growth Programme specifies economic policy measures
and budget, sufficiently presenting its financial effects, duly
warranted, and the respecting schedule of execution.
3-A annual review of the Stability and Growth Program includes a project of
update of the multiannual budget programming framework, referred to in the article
12.-D, for the following four years.
4-A Assembly of the Republic proceeds to the assessment of the Stability Programme and
Growth within 10 working days from the date of your presentation, by the
Government.
5-The Government sends to the Assembly of the Republic the final review of the Programme of
Stability and Growth before giving it definitively to the European Council and
to the European Commission.
6-The provisions of paragraphs 3 and 4 shall be without prejudice to the necessary approval of the multiannual framework of
budget schedule pursuant to Article 12.
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Article 12-C
Budget balance
1-The budget balance of public administrations, defined in accordance with the System
European National and Regional Accounts, corrected from the cyclical effects and measures
temporary, cannot be lower than the midterm goal.
2-When it is not possible to comply with the rule set out in the preceding paragraph, the
deviation is corrected in the following years.
3-Compliance with the provisions of the preceding paragraphs is the object of advice from the board
of the public finances provided for in Article 12.-I.
4-The midterm goal is the one defined in the scope and in accordance with the Pact of
Stability and Growth.
Article 12-D
Multiannual framework of budget programming
1-The Government presents to the Assembly of the Republic a proposal for a law with the framework
multiannual of budget programming, which it contains, in particular:
a) A description of forecasted policies in the medium term with impact on finance
of the public administrations, distributed by the most relevant headings in terms of
of expenditure and revenue, revealing the way in which the adjustment is carried out
medium-term budgetary objectives compared to the project-based projections
on policies that have not undergone changes;
b) An assessment of the way in which, given its direct long-term impact
on the finances of public administrations, predicted policies will be able to affect
the long term sustainability of public finances.
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2-A The proposal referred to in the preceding paragraph shall be submitted and discussed
simultaneously with the first proposed state budget bill presented
after taking possession of the Government.
3-The multiannual framework of budget programming is updated annually, for the
subsequent four years, in the State Budget Act, in line with the
goals set out in the Stability and Growth Program referred to in the
article 12 .º-B.
4-The multiannual budget programming framework defines the limits of the expenditure of the
central administration funded by general revenue, in line with the objectives
established in the Stability and Growth Programme.
5-The multiannual framework of budget programming further defines the spending limits
for each budget programme, for each cluster of programmes and for the
set of all programs, which are binding, respectively, to the
first, for the second and for the subsequent third and fourth economic years.
6-The multiannual budget programming framework contains, too, the projections of
general revenue and own from the bodies of central and subsector of the
social security for the following four years.
7-The financial programming laws and transfers effected within the framework of the law of
social security funding become subject to the limits resulting from the application
of the n. ºs 4 and 5.
8-The expenditure relating to transfers resulting from the application of the financing laws
of the autonomous regions and local authorities, the transfers to the European Union
and charges with public debt are only subject to the limits that result from the
application of paragraph 4.
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9-The balances ascertained in each year in the budget programmes and the respect
funding, particularly borrowing permits, can transitate
for the following years, in accordance with rules to be set by the Government.
10-A The provisional appropriation provided for in Article 8 (5) shall compete for the limits to which
refers to paragraph 4 and may be intended for expenses of any programme.
11-The deviation to the limits and forecasts referred to in this Article, or the amendment of the framework
multi-annual budget programming that modifies the values of the said limits and
forecasts, are the object of communication by the Government to the Assembly of the
Republic.
Article 12-And
Deadlines for submission of the proposal for the State Budget Bill
1-The Government presents to the Assembly of the Republic, until October 15 of each year, the
proposal for the State Budget Act for the following economic year, accompanied
by all the elements referred to in Articles 35 to 37.
2-The time limit referred to in the preceding paragraph shall not apply in cases where:
a) The Government in office shall find itself dismissed on October 15;
b) The taking of possession of the new Government occurs between July 15 and October 14;
c) The term of the legislature occurs between October 15 and December 31.
3-In the cases provided for in the preceding paragraph, the proposed State Budget Bill
for the following economic year, accompanied by the elements to which the
articles 35 to 37, it is submitted, by the Government, to the Assembly of the Republic, within the period of
three months from the date of his inauguration.
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Article 12-F
Discussion and voting
1-A proposed state budget bill is discussed and voted on in the terms of the provisions
in the Constitution, in this Law and in the Rules of the Assembly of the Republic.
2-A vote on the proposed state budget bill takes place within 45 days
after the date of its admission by the Assembly of the Republic.
3-The Plenary of the Assembly of the Republic discusses and votes, in generality, the proposed law
of the State Budget, in the terms and time limits set out in the Rules of the
Assembly of the Republic.
4-The Plenary of the Assembly of the Republic discusses in the specialty the proposed law of the
State budget, in the terms and deadlines set out in the Rules of the Assembly
of the Republic.
5-With the exception of the subjects voted in the specialty by the Plenary pursuant to paragraph 4
of Article 168 of the Constitution, the vote in the specialty of the proposed law of the
State budget stems from the relevant parliamentary committee in respect of
appreciation of the Budget bill proposal and has by object the articulate and the maps
budgetary constants of that proposed law.
6-Any matter understood in the voting phase in the specialty of the proposal of
state Budget law may be object of avocation by the Plenary of the Assembly
of the Republic, in the terms provided for in the Rules of Procedure.
7-Within the framework of the examination and discussion of the proposed State Budget Bill, the
Assembly of the Republic may hold any hearings in the general terms.
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8-For the purposes of the preceding paragraph, it may, in particular, the Assembly of the
Republic convene directly, the request of the permanent expert commission
competent in budgetary matters, the entities that are not subjected to power
of direction of the Government and whose deposition deems relevant to the cabal
clarification of the matter in appreciation.
Article 12-G
Publication of the full content of the Budget
The Government ensures the annual publication of the full content of the State Budget until
by the end of the second month after the entry into force of the State Budget Act.
Article 12-H
Extension of the term of the Budget Act
1-A The term of the State Budget Act is extended when it occurs:
a) The rejection of the proposed state budget bill;
b) The taking of possession of the new Government, if this occurred between July 1 and 30
of September;
c) The expiry of the proposed state budget bill by virtue of the resignation
of the proposer Government or the previous Government has not submitted any
proposal;
d) The non-parliamentary vote of the proposed state budget bill.
2-A extension of the duration of the State Budget Act covers the respect
articulated and the corresponding budget maps, as well as their
developments and the decrees-budget implementation laws.
3-A extension of the duration of the State Budget Act does not cover:
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a) The legislative authorizations contained in your articulation which, according to
Constitution or the terms in which they were granted, should lapse at the end of the
economic year to which he respected the law;
b) The authorization for the collection of the recipes whose schemes were intended to invigorate
only until the end of the economic year to which it complied with the law;
c) The authorization for the realization of the expenditure relating to services, programmes and
multi-annual measures that should be extinguished by the end of the economic year to which
respected that law.
4-During the transitional period in which the extension of the law of the law is maintained
State budget relating to the previous year, the implementation of the budget of the
expenditure obeys the principle of use by twelfth of the monies fixed in the
budget maps that specify them, in accordance with the organic classification, without
prejudice to the exceptions set out in paragraph a) of Article 43 (5)
5-During the transitional period in which the extension of the law of the law is maintained
State budget relating to the previous year, the Government and the services and funds
autonomous can:
a) Issue public debt founded, in the terms provided for in the respect of legislation;
b) Grant loans and carry out other active credit operations, up to the limit
of a twelfth of the maximum amount authorized by the Budget Act in
each month in which she transiently vigore;
c) Grant personal guarantees, in the terms provided for in the respect of legislation.
6-The revenue and expenditure operations implemented under the transitional scheme are
imputed to the accounts relating to the new economic year started on January 1.
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7-For the purposes of the provisions of the preceding paragraph, the decrees -laws to implement the laws of the
State budget that enters into force with delay establish the procedures to
adopt in cases where they do not appear in appropriations or be modified
assignments of existing items in the previous Budget and on account of which they have
expenses were incurred during the interim period.
8-During the transitional period in which the extension of the law of the law is maintained
Budget relating to the previous year, the Government may approve, by decree-law, the
budget implementation standards required to discipline the implementation of the scheme
established in this chapter.
Article 12-I
Council of public finance
1-An independent body, the board of public finance, whose mission is to be established
in pronouns on the proposed objectives regarding the scenarios
macroeconomic and budgetary, to the long-term sustainability of public finances
and compliance with the rule on the budget balance, provided for in Article 12-C, of the rule
of the expenditure of the central administration, provided for in Article 12-D, and of the rules of
indebtedness of the autonomous regions and local authorities provided for in the respective laws
of funding.
2-The council must integrate personalities of recognized merit, with experience in the
economic and public finance areas.
3-A composition, skills, organisation and the operation of the council, well
as the status of the members ' respective respects, are defined by law.
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Title III
Contents and structure of the State Budget
CHAPTER I
Content and structure
Article 13.
Formal content and structure
1-The State Budget contains, in respect of the period to which it respects, the appropriations
of the expenditure and the forecasts of the revenue relating to the bodies referred to in paragraph 1 of the
article 2, duly quantified as well as estimates of the disposable revenue in
virtue of tax benefits.
2-The appropriations, forecasts and estimates referred to in the preceding paragraph shall form,
respects, the budget of the subsector of the integrated services, hereinafter referred to by
budget of integrated services, the budget of the subsector of services and funds
autonomous, including those of the various services and funds, hereinafter referred to by budget
of the autonomous services and funds, and the budget of the system of solidarity and
social security, hereinafter referred to as the social security budget.
Article 14.
Harmonisation with the plans
The State Budget is developed in harmony with the Big Options and too much
plans drawn up in the terms and for the purposes set out in Title II of Part II of the
Constitution of the Portuguese Republic, specifically by the management by objectives to
which refers to the following article.
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Article 15.
Management by objectives
1-The budgets and accounts of the bodies referred to in Article 2 (1) shall be
object of a systematization by objectives, compatibilized with the predicted goals
in the Major Plan Options, considering the definition of the activities to be developed
by each body and respect cost centres and taking into account the totality of the
resources involved, including those of capital, aiming to substantiate the decisions on the
reorientation and control of public expenditure:
a) In the knowledge of the mission, goals and strategy of the organism;
b) On the correct articulation of each area of activity in relation to the goals;
c) On the accountability of actors engaged in the management of activities by the
realization of the goals and good use of the resources that are affected to them;
d) On the identification of redundant activities in the value chain of the organism a
justified reallocation of the resources in them consumed.
2-The budgetary developments referred to in paragraph 1 shall comply with structuring by
programs provided for in this Law.
Article 16.
Mandatory expenses
1-In the State Budget will be inscribed compulsorily:
a) The appropriations necessary for the fulfilment of obligations arising under law or
of contract;
b) The appropriations intended for the payment of charges resulting from sentences of
any courts;
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c) Other appropriations determined by law.
2-The appropriations corresponding to mandatory expenses of right amount, known to the
date of the submission of the State Budget Bill, will be duly
evidenced in that proposal.
Article 16-The
Funding of the State
1-To cope with the financing needs arising from its implementation, including
Autonomous services and funds, the State Budget sets the maximum variation
of the direct global net borrowing of the state.
2-In addition to the maximum variation of the direct global net borrowing referred to in the
previous number, the State can finance itself in advance up to the limit of 50% of the
expected depreciation of public debt founded to be held in the budget year
subsequent.
3-Case is carried out in advance financing in a given budget year, the
subsequent year borrowing limit is reduced by early financing
taken, but it can be increased up to 50% of the public debt write-offs founded
to be carried out in the subsequent budget year.
Article 17.
External linkations
The budgets that integrate the State Budget are drawn up, approved and
executed in such a way that:
a) Contain the appropriations necessary for the realization of the compulsory expenditure to
which refers to the previous article;
b) Respect the obligations arising from the Treaty on European Union;
c) Take into account the great options in planning and scheduling
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multiannual financial drawn up by the Government.
Article 17-The
Payment of interest and amortization of public debt
1-The amounts required for the payment of interest and the amortization of public debt are
mandatorily entered in the appropriations for the State expenditure to be carried out in the year to
they refer to, and cannot be object of modification that the detuning of conditions
of issuance.
2-To ensure the financial stability and international reputation of the Portuguese State,
prioritise expenditure on the payment of interest and the amortization of the
public debt.
SECTION I
Budget by programs
Article 18.
Regime
1-Without prejudice to its specification in accordance with the organic, functional and
economic, the expenditure entered in the budgets that integrate the State Budget
they are structured by programmes, in the terms provided for in this Law.
2-[ Revoked ].
3-[ Revoked ].
Article 19.
Budget programmes
1-The budget programme includes the expenditure corresponding to a set of measures
that compete, in an articulated and complementary way, for the realization of one or
several specific goals, relative to one or more public policies, of it making
necessarily an integral part of a set of indicators that allow to evaluate the
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economy, the efficiency and the effectiveness of its realization.
2-A evaluation of the economy, efficiency and effectiveness of programs with recourse to
partnerships from the public and private sectors will take as a foundation an alternative program
aiming to achieve the same goals with exclusion from financing or from
operating in charge of private entities, and shall include, where possible, the
estimate of its net budgetary incidence.
3-The Government defines groupings of programs according to the respective areas of
acting.
4-The budget programme may be implemented by one or several entities belonging:
a) By the same title;
b) At the same or different subsectors of the central administration.
5-Each budget programme is divided into measures, and there may be programmes with a
only measure.
6-Budget programmes with community funding must identify the
community programs that are associated with them.
Article 20.
Measures
1-A measure comprises expenditure of a budget programme corresponding to projects
or activities, well specified and characterized, that articulate and complement
with each other and compete for the realization of the objectives of the program in which if
inthem.
2-A The measure may be performed by one or several entities belonging to the same or the
different subsectors of the central administration.
3-Each measure breaks down into projects or activities, and there may be measures with a
single project or activity.
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4-The project or activity correspond to basic units of realization of the measure, with
budget and tightly defined timing.
5-Measures, projects or activities can be created in the course of the execution of the
Budget of the State.
6-The changes arising from the creation of measures, in the terms of the preceding paragraph, shall
record expressly of the informative report on the budget implementation to be published
monthly.
Article 21.
Supplementary legislation
The rules relating to the mode and the form of concrete definition of the programmes and measures to
enroll in the State Budget and the structures, as well as its
specification in budgetary developments and respect for implementation, will be established
by decree-law.
SECTION II
Zero-base budgeting
Article 21-The
Zero-base budgeting process
1-Without prejudice to the principles and budgetary rules set out in this Law of
budget framework, the organization and the drafting of the State Budget
behaves the following procedures:
a) The systematization of objectives referred to in Article 15 (1) obliges that each
of the bodies referred to in Article 2 (1) justifies it in detail
all the spending allocations it intends to enroll in the budget, on the basis of
cost analysis of structure and of each of the activities that it intends
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develop;
b) Mandatory referral of alternatives for the realization of each of the
activities to be developed;
c) Analysis of the spending proposals and the alternatives presented, depending on their
framework in the scheduled activities;
d) Evaluation and decision on the proposals and the alternatives presented.
2-The rules provided for in the preceding paragraph should preferably be applied in the
organization and in the drafting of the second or third State Budget after the start
of a new legislature.
3-Compete to the Government, upon proposal by the Minister of Finance, to define which
organisms and programs included in the zero-based budgeting process, with
priority for fiscal deficit-deficit programmes.
Article 21-B
Analysis and evaluation of zero-base budgeting
1-A analysis of the proposals and alternatives presented by the bodies and services
integrated into ministries will be done within the framework of the Planning Cabinet,
Strategy, Evaluation and International Relations or by the Directorate General of the Budget.
2-A analysis of the proposals and the alternatives presented by the remaining bodies and
services will be done by the Office of Planning, Strategy, Assessment and Relations
International, from the Ministry of Finance and Public Administration, or by the Direction-
General of the Budget.
3-A The evaluation of proposals and alternatives encompasses powers of remediation of disabilities
or excesses of budgeting, on the grounds of the criterion of the appropriateness of the means to the
purposes defined.
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4-Compete to the Minister of Finance, who can delegate, to the final analysis of the
proposals and the alternatives presented by the bodies referred to in the figures
previous.
Article 21-C
Application of zero-base budgeting to public companies
1-Within the scope of the powers pertaining to the exercise of the shareholder function in public companies,
provided for in Article 11 of the Decree-Law No 558/99 of December 17, as amended by the
Decree-Law No. 300/2007 of August 23 and by the Leis n. ºs 64-A/2008, 31 of
December, and 55-A/2010, of December 31, the Government will include in the guidelines
strategic the need for compliance by public companies of the process of
zero-base budgeting in the elaboration of the respective budgets, oriented on the
a sense of contributing to the economic and financial balance of the sector pool
public and to obtain appropriate levels of satisfaction of the needs of the
collectivity.
2-Compete to the Minister of Finance and the minister responsible for the respect of the sector, which
may delegate, the verification of compliance with the guidelines provided for in the number
previous, and may issue directives for your application.
Article 21-D
Adoption of zero-base budgeting by public institutes and entities
business public
1-Within the framework of the powers of guardian and oversight over public institutes,
elenced in Articles 41 and 42 of Law No 3/2004 of January 15 in the given essay
by Law No. 64-A/2008 of December 31 and the powers of economic guardian and
financial of the corporate public entities, elated in Article 29 of the Decree-Law
n. 558/99 of December 17, as amended by Decree-Law No. 300/2007, 23 of
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august, and by the Leis n. ºs 64-A/2008, of December 31, and 55-A/2010, of 31 of
December, the Government will approve:
a) The strategic guidelines and guidelines required for compliance by the
public institutes and corporate public entities of basic budgeting
zero in the drafting of the respective budgets;
b) The criteria to be observed in the tutelary process of approval of the budgets of the
public institutes for evaluation of their compliance to the guidelines referred to in
previous point.
2-Compete to the Minister of Finance and the minister responsible for the respect of the sector, which
may delegate, the verification of compliance with the guidelines provided for in the number
previous.
Article 21-And
Budget framework of zero-base budgeting
In addition to the informative elements referred to in Article 37 of this Law of
budget framework, in the years in which the zero-base budget is implemented, the
Government must include in the proposed state budget bill the information
relevant related to the presentation of each program subject to this rule
budget.
SECTION III
Budget of integrated services
Article 22.
Specification
1-A The specification of the expenditure of the integrated services budget, according to
organic classification, subordinates to the general criteria set out in the following numbers.
2-A Organic classification groups the expenditure on securities, divided into chapters, and may
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these divide into one or more levels of breakdown, as if it proves necessary
for an appropriate specification of the expenses.
3-Without prejudice to the provisions of the following number, each title corresponds to a ministry,
covering the secretaries of State and the services entered therein, pursuant to the
respects Organic Law.
4-Are inscribed in title of the state general charges corresponding to the
expenses:
a) Of the organs of sovereignty that do not have administrative autonomy and
financial, as well as of the services and other bodies their dependents;
b) Of the remaining services and other bodies that do not have autonomy
administrative and financial not integrated into ministries;
c) From transfers to the budgets of the organs of sovereignty and others
organisms not integrated into ministries that have autonomy
administrative and financial;
d) From transfers to the budgets of autonomous regions;
e) From transfers to local authorities.
5-In each chapter are grouped together all the expenses that compete for one's
purpose and, specifically, the expenses of a directorate-general, inspection-general or
equivalent service, including the expenses of all services that are
subordinates.
6-In the same chapter, the expenditure of two or more general directions may be grouped together,
inspections-general or equivalent services provided that the services in question develop
related activities.
7-In excecional cases, duly justified in the complementary elements of the
proposed state budget bill, can be enrolled in the organic classification
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special chapters.
Article 23.
Primary balance of integrated services
1-Integrated services have to present positive primary balance, save if the conjuncture
of the period to which the budget justifiably refers not to allow.
2-The reports of the state budget bill and the State General Account
present the justification referred to in the final part of the preceding paragraph.
3-[ Revoked ] .
SECTION IV
Budget of services and autonomous funds
Article 24.
Specification
1-In the budget of the subsector of autonomous services and funds, including that of each
of these services and funds, the revenue and expenditure specified as follows:
a) The global subsector revenues specify according to the classifications
organic and economic;
b) The subsector's global expenses specify itself according to the ratings
organic, economic and functional;
c) The cessation revenues of the subsector, by virtue of tax benefits, specify-
if in accordance with the economic classification of revenue;
d) The revenues of each service and autonomous fund specify in accordance with the
economic classification;
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e) The expenses of each service and autonomous fund shall specify in accordance with the
economic and functional classifications.
2-In the budget of the subsector of autonomous services and funds, including that of each
of these services and funds, the respective expenditure is structured still by programmes, in the
terms of the provisions of Articles 18 to 21.
Article 25.
Balance
1-The budget of each service or autonomous fund is drawn up, approved and implemented
in such a way to present either zero or positive global balance.
2-For the purpose of the caption of the balance referred to in the preceding paragraph, the
revenue from financial assets and liabilities, as well as from the balance of management
previous, nor the expenses relating to financial assets and liabilities.
3-In cases where, during the year to which they respect the budgets referred to in paragraph 1,
the budget implementation of the set of the institutions of the administrative public sector o
allow, could the Government, through the Minister of Finance, dispense, in situations
excecional, the application of the equilibrium rule established in the same number.
4-In cases where the application of the balancing rule is waived, in the terms of the
previous number, the Government:
a) It will approve the corresponding budget changes that are from its
competence;
b) Will propose to the Assembly of the Republic the corresponding budgetary changes
that are of the competence of this organ.
Article 26.
Recourse to credit
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1-It is vetoing the recourse to credit for the services and autonomous funds.
2-Exceed from the provisions of the preceding number the borrowing of loans that give
source:
a) The floating debt, pursuant to the provisions of the paragraph a) of Article 3 of the Law
n. 7/98 of February 3;
b) The debt founded, pursuant to the provisions of the paragraph b) of Article 3 of the Law n.
7/98, of February 3, provided that the situation provided for in paragraph 3 and in the
point ( b) of the preceding Article 4 (4) and that the corresponding net borrowing
be authorized by the Assembly of the Republic.
3-Only they can borrow the loans referred to in point (s) b) of the previous number
autonomous services and funds whose organic laws allow them to
have these recipes.
4-In cases provided for in paragraphs 2 and 3, autonomous services and funds will appeal
Priority funding with the Treasury.
SECTION V
Social security budget
Article 27.
Specification
1-In the social security budget, the revenue and expenditure specifies the following
shape:
a) The overall revenue of the system is specified in accordance with the respective
economic classification;
b) Overall system expendities specify according to the classification
economic and functional;
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c) The recipes of each subsystem specify according to the respective
economic classification;
d) The expenses of each subsystem specify in accordance with the respective
economic and functional classification.
2-The social security budget can be structured by programs.
3-The expenditure of the social security budget will be structured by classification
organic to be defined by decree-law.
Article 28.
Balance
1-Effective revenue from the social security budget has to be at least equal to the
effective expenses of the same budget.
2-The annual balances of the previdential subsystem revert in favour of the Fund of
Financial Stabilization of Social Security, pursuant to the Security Bases Act
Social.
3-For the purposes of the provisions of paragraph 1, the revenue from the
financial assets and liabilities, as well as the balance of the previous management, nor of the expenses
relative to financial assets and liabilities.
Article 29.
Recourse to credit
The recourse to credit within the social security system is only allowed to the Institute
of Social Security Financial Management and provided that it does not give rise to the founded debt.
CHAPTER II
State Budget Law
Article 30.
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Formal content and structure
The State Budget Act contains the articulate and the budget maps.
Article 31.
Articulated
1-The articulation of the State Budget Act contains, in particular:
a) The approval of the budget maps;
b) The standards necessary to guide the budget implementation;
c) The indication of the destination to be given to the funds resulting from the possible surpluses of the
budgets of integrated services and services and autonomous funds;
d) The possible indication of the monies entered in the budget which, to ensure the
achievement of fiscal policy objectives, stay captive up to the Government
authorize its use, in whole or in part, in cases where the evolution of the
budget implementation shall allow it;
e) The determination of the maximum amount of the net borrowing and the
too much general conditions to which the issuance of public debt is to be subordinated
founded by the State, through the Government, and by the services and autonomous funds,
during the economic year;
f) The determination of the extra amounts to the addition of indebtedness
authorized net, in cases where the use of credit is provided for
to finance the expenditure on the operations referred to in the antecedent point (d) or
the conjunctural action programs;
g) The determination of the general conditions to be subordination of the operations of
management of the legally provided public debt;
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h) The determination of the maximum limit of personal guarantees to be granted by the
State, through the Government, and by the services and autonomous funds, during the
economic year;
i) The determination of the maximum limit of loans to be granted and of other
active credit operations, whose repayment term exceeds the end of the year
economic, to be carried out by the State, through the Government, and by the services and
autonomous funds;
j) The determination of the maximum limit of the anticipations to be made, pursuant to the
applicable legislation;
l) The determination of the maximum limit of any commitments to be made with
contracts for the provision of services in private or other financing arrangements
form of partnership of the public and private sectors;
m) The determination of the maximum limits of the borrowing of autonomous regions,
on the terms provided for in the respect of finance law;
n) The eventual update of the values below which acts, contracts and others
instruments generators of expenditure or representative of responsibilities
direct or indirect financial officers shall be exempt from prior supervision by the Tribunal
of Accounts;
o) The maximum overall amount of financial authorization to the Government for
satisfaction of charges with the benefits to be settled referring to contracts of
public investment in the framework of the Military Programming Act, in the form of
lease;
p) The remaining measures that prove indispensable to the correct financial management of the
integrated services, services and autonomous funds and the security system
social in the economic year to which respect the Budget law.
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2-The provisions set out in the articulation of the State Budget Law shall limit-
if to the strictly necessary for the implementation of budgetary and financial policy.
Article 32.
Budget maps
The maps referred to in point (s) a) of paragraph 1 of the preceding Article are as follows:
Map I, "Income from integrated services, by economic classification";
Map II, " Expense of integrated services, by organic classification, specified
by chapters ";
Map III, "Expense of integrated services, by functional classification";
Map IV, "Expense for integrated services, by economic classification";
Map V, " Revenue From services and autonomous funds, by organic classification, with
specification of the overall revenues of each service and fund ";
Map VI, "Revenue From services and autonomous funds, by economic classification";
Map VII, " Expense of services and autonomous funds, by organic classification,
with specification of the overall expenditure of each service and fund ";
Map VIII, "Expense of services and autonomous funds, by functional classification";
Map IX, "Expense of services and autonomous funds, by economic classification";
Map X, "Recipe of social security, by economic classification";
Map XI, "Social security expenditure, by functional classification";
Map XII, "Social security expenditure, by economic classification";
Map XIII, "Recipes of each subsystem, by economic classification";
Map XIV, "Expense of each subsystem, by economic classification";
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Map XV, "Expenditure Corresponding to programs";
Map XVI, " regionalized breakdown of programs and measures, of presentation
compulsory, but not subject to voting ";
Map XVII, " Multiannual contractual responsibilities of integrated services and the
autonomous services and funds, grouped by ministries ";
Map XVIII, "Transfers to the autonomous regions";
Map XIX, "Transfers to municipalities";
Map XX, "Transfers to the freguesies";
Map XXI, " Tax revenue cessation of integrated services, services and
autonomous funds and social security ".
Article 33.
Species of budget maps
[ Revoked ]
Article 34.
Proposal for a law
1-A proposed state budget bill has a structure and formal content
identical to those in the Budget Act.
2-A The budget bill is accompanied by the budget developments,
by the respect of the report and by the informative elements provided for in this section,
as well as by all the other elements necessary for the justification of decisions and of the
budgetary and financial policies presented.
3-The informative elements referred to in the preceding paragraph may be submitted
in the form of autonomous attachments or integrated elements in the report that
accompany the proposed law.
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Article 35.
Budget developments
1-The budgetary developments accompanying the budget bill of the Budget of the
State comprise:
a) The development of the revenue and expenditure of integrated services;
b) The budgets of services and autonomous funds;
c) The social security budget.
2-The development of the revenue of integrated services integrates a framework of
observations that indicate, in particular, the main characteristics of each heading
of recipes and the respective legal bases.
3-The developments of the expenditure of integrated services are organized by ministries
and present the expenses of each of the respective services, specified, up to the
maximum break-up levels, according to economic classifications and
functional.
4-The budget of each service and autonomous fund presents the respective revenue and
specified expenses, up to maximum disaggregation levels, according to the
economic and functional classifications.
5-The budgetary developments of integrated services, the budget of each service
and autonomous fund and the social security budget evidenced the relative expenditure
to the programmes and measures in charge of the responsible managing entity.
Article 36.
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Contents of the report
1-The report of the proposed State Budget Bill contains the presentation and the
justification of the proposed budget policy.
2-The report referred to in the preceding paragraph includes the analysis of the main elements
relative to the following aspets:
a) Evolution and projections of major macroeconomic aggregates with influence
in the State Budget;
b) Evolution of the financial situation of the administrative public sector and, in particular,
of the State, including integrated services, services and autonomous funds and system
of solidarity and social security;
c) General lines of fiscal policy;
d) Adequacy of the budgetary policy proposed to the obligations under the Treaty
of the European Union and of the Economic and Monetary Union;
e) Budgetary impact of decisions on public policies;
f) Measures to streamline the management of monies and other public values;
g) Other material relevant to the presentation and justification of the main
proposed budget decisions and policies.
3-The report of the state budget bill's proposal includes a comparative map
between the macroeconomic and budgetary forecasts used and the forecasts effected
by other bodies, inter alia, by the European Commission, owing to the differences
significant ascertained to be explained in a reasoned manner.
4-The macroeconomic and budgetary forecasts contained in the report of the proposed law
of the State Budget should focus on the trajectory of the main variables
budget from different assumptions of growth and interest rates.
5-The variables used in the constant macroeconomic and budgetary forecasts of the
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report should have present the results of the previous performances in respect of
predictions and the pertinent risk scenarios.
Article 37.
Informative elements
1-A The proposed state budget bill is accompanied at least by the
following informative elements:
a) Medium and long-term financial indicators;
b) Multiannual financial programming;
c) Descriptive memory of the reasons justifying the resource to partnerships of the sectors
public and private in the face of an alternative programme drawn up pursuant to paragraph 2
of Article 19;
d) Individualized information on annual and multi-annual expenses with partnerships
public-privately-
e) Estimation of the consolidated budget of the administrative public sector, in the optics of
public accounting and national accounting;
f) Descriptive memory of the reasons that justify the differences between the values
ascertained, in the optics of public accounting and national accounting;
g) Consolidated budget of integrated services and services and funds
autonomous and consolidated budget of the State, including that of social security;
h) Situation of the overall indebtedness of the whole of public administrations and the
public companies, public capital companies, public partnerships-
private, regional companies and municipal companies;
i) Situation of public debt, treasury transactions and Treasury bills;
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j) Financial and equity situation of the subsector of integrated services;
l) Financial and equity situation of the subsector of autonomous services and funds;
m) Financial and patrimonial situation of the solidarity and security system
social;
n) Financial transfers between Portugal and the outside with incidence in the proposal
of budget;
o) Budgetary transfers to the autonomous regions;
p) Budget transfers to municipalities and fregues;
q) Budget transfers for public companies and other institutions not
integrated into the administrative public sector;
r) Informative elements on budget programmes;
s) Justification of the predictions of tax revenue, with discrimination of the situation of the
main taxes;
t) Tax benefits, estimates of the disposals and their justification
economic and social;
u) Cross-expenditure by the various budget classifications;
v) Identification of measures aimed at the coverage of the outgoing revenue that results from the
creation or enlargement of any tax benefits.
2-A presentation of the informative elements on the patrimonial situation of services and
autonomous funds depends on the application to each of the Official Accounting Plan
Public (POCP).
Article 38.
Deadlines for submission
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[ Revoked ]
Article 39.
Discussion and voting
[ Revoked ]
Article 40.
Publication of the full content of the Budget
[ Revoked ]
Article 41.
Extension of the term of the Budget Act
[ Revoked ]
Title III-A
Budget implementation
CHAPTER I
Budget implementation
Article 42.
Principles
1-The implementation operations of the revenue and expenditure budget shall comply with the
principle of segregation of settlement and collection functions, as well as the first, and
of the authorization of the expense, of payment and payment authorization, as to the
mondays.
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2-A segregation of functions referred to in the preceding paragraph may establish between
different services or between different agents of the same service.
3-No revenue can be liquidated or charged, even if it is legal, without that,
cumulatively:
a) Has been the object of correct budgetary enrollment;
b) Be properly classified.
4-A settlement and collection may, however, be effected in addition to the prescribed values
in the respect of budgetary enrollment.
5-The appropriations set out in the expenditure budget constitute the ceiling to
use in the achievement of these.
6-No expense can be authorized or paid without, cumulatively:
a) The operative fact of the expense obligation complies with the applicable legal standards;
b) The expenditure in question has budgetary enrollment, has a fit in the
corresponding endowment, is suitably classified and obey the principle
of the implementation of the budget by twelfth, salves, in the latter matter, the
exceptions provided for in the law;
c) The expenditure in question satisfies the principle of the economy, efficiency and effectiveness.
7-Unless lawful provision to the contrary, the cabling referred to in point (s) b) of the number
previous to be afflicted by the items of the most disaggregated level of the economic classification and
respecting, if applicable, the cabling in the program, project or activity.
8-The respect for the principles of the economy, efficiency and effectiveness, referred to in point c)
of paragraph 6, shall be checked in particular in relation to the expenditure which, by its
high amount, by its continuity in time, once initiated, or by any
another reason involved a significant expenditures of public money.
9-In addition to the required requirements, the realization of any expenditure to which it is
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consignothing determined revenue is also conditioned on the collection of this recipe in
equal amount.
Article 43.
Competence
1-The Government sets out, by decree-law, the budgetary implementation operations of the
competence of the members of the Government and the leaders of the services under their direction or
tutelage.
2-In each year, the Government establishes, by decree-law, the necessary provisions to
implementation of the State Budget Act, including that of social security concerning the
year in question, without prejudice to the immediate implementation of the standards of this law which are
enforceable by themselves.
3-For the purposes of the provisions of the preceding paragraph, the Government shall approve in a single
decree-law the implementing rules of the State Budget, including those relating to the
integrated services budget, the budgets of services and autonomous funds and
to the social security budget.
4-The provisions of the preceding paragraph shall not preclude that, during the economic year, they are
approved other decrees-budget implementation laws, where this is warranted.
5-The decree -law relating to the implementation of the budget of integrated services, services and
autonomous funds and the social security budget contains:
a) The indication of the budgetary allocations in respect of which the
regime of the twelfths;
b) The indication of the budgetary allocations that become captive and of the conditions to which it is
conditioned on its use, total or partial;
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c) The indication of the expenses or payments whose authorisation depends on the intervention
of the central services tasked with coordinating and controlling globally the
implementation of the budget of integrated services and the budgets of services and
autonomous funds and that of the social security budget;
d) The deadlines for the authorization of expenses;
e) The remaining standards required for the implementation of the State Budget and each
one of the budgets by it covered.
6-The decree-law referred to in paragraphs 2 and 5 shall be published by the end of the month following the
of the entry into force of the State Budget Act.
Article 44.
Regimes of implementation
1-A The implementation of the expenditure budget subordinates to the scheme:
a) Of administrative autonomy, in the part concerning the budget of services
integrated;
b) Of administrative and financial autonomy, in the part concerning budgets
of the services and autonomous funds;
c) Special implementation of the social security budget.
2-The provisions of this Chapter shall apply to all budgetary implementation schemes to
that refers to the previous number.
3-A The Law of Bases of Public Accounting lays the foundations of the implementing regimes
budget, in accordance with the provisions of this Law.
Article 45.
Assumption of commitments
1-Only expenditure commitments may be made after the competent services
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of accounting exarize prior cabling information in the document of
authorization of the expenditure concerned.
2-The commitments giving rise to multi-annual charges can only be assumed
upon prior authorization, to be granted by joint porterie of the Ministers of the
Finance and the tutelage, unless, alternatively:
a) Adhere to the programs, measures, projects or activities constants of the map
XV of the State Budget Law that are consistent with the framework
multiannual of budget programming referred to in Article 12-D;
b) The respective amounts do not exceed, in each of the economic years
following, the limits and deadlines established, for this purpose, in law.
3-The first year of the implementation of the expenditure relating to the multiannual commitments
must correspond to the one in which the commitment in question is made, with the
legally foreseen exceptions.
Article 46.
Implementation of the budget of integrated services
1-A The implementation of the budget of integrated services is ensured:
a) In the part concerning the revenue, by the services that liquidate them and which they zelam by
its collection, as well as by the network of Treasury charges;
b) In the part concerning expenditure, by the members of the Government and the leaders
of the services, as well as by the Treasury payment system.
2-A The law defines, depending on its characteristics or amounts, the operations of execution
budget, specifically the expenditure authorisations that are incumbent on the members of the
Government.
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3-Within the scope of the current management of integrated services, their respective
leaders and those responsible for accounting services the enforcement operations
budget, fully fit with the leaders the practice of the acts of authorization of
expense and payment authorization.
Article 47.
Implementation of the budget of services and autonomous funds
1-A The implementation of the budgets of services and autonomous funds is incumbent on the respective
leaders, without prejudice to the authorizations of expenditure which, under the law, should be
granted by the members of the Government.
2-A the realization of the expenditure on the acquisition of goods and services or the realization of
undertaken by the services and autonomous funds becomes subject to the scheme of the contracting
public, saved the exceptions provided for in the Community Standards and in the law.
3-Autonomous services and funds use their own revenue as a matter of priority
consignments by law to specific purposes for the coverage of the respective expenditure.
4-Only in cases where the own revenues referred to in the preceding paragraph are disclosed
insufficient, autonomous funds and services will carry out the coverage of the respects
expenses through the transfers receiving from the budget of the integrated services
or of the budgets of other services or autonomous funds.
Article 48.
Implementation of the social security budget
1-Incumbent to the Institute of Financial Management of Social Security the global management of the
implementation of the social security budget, in respect of the provisions of this Law and
in the standards specifically applicable within the framework of the system.
2-The Institute of Financial Management of Social Security can only carry out operations of
funding upon authorization by the Government, to be granted through dispatch
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set of the Ministers of Finance and Labour and Solidarity.
3-The management balances of the social security budget will be used by
prior authorization to be granted by the Government, through joint dispatch of the
Ministers of Finance and Labour and Solidarity.
4-The revenue collections and the payments of the social security system's expenses
are effected by the Institute of Financial Management of Social Security, which assumes the
single treasury skills of the social security system in articulation with the
Treasury of the State.
5-A The implementation of the social security system budget is on the basis of the respective
treasury plans, drawn up by the Institute of Financial Management of Security
Social.
6-The ins and outs of funds from the social security system are effected through the
Institute of Financial Management of Social Security, directly or through the
collaborating entities, where they remain deposited with their surpluses and
availabilities of treasury.
CHAPTER II
Budget amendments
SECTION I
General provisions
Article 49.
General regime
1-The amendments to the State Budget shall comply with the provisions of this Chapter.
2-Without prejudice to the provisions of the preceding paragraph, the articulation of the Budget Act of the
State may lay down the supplementary rules to which the amendments will be subordinated
of the budget concerned.
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Article 50.
Budget amendment laws
1-A The structure and the contents of the budget amendment laws comply with the provisions of the
chapter II of Title III, whose standards are applicable with the necessary adaptations.
2-The Government will be able to define by decree-law the rules that it will understand necessary to apply
of the provisions of the preceding paragraph.
3-Budget amendment laws come into force on the date of their publication, save
provision to the contrary of them constant.
Article 50-The
Budgetary changes in the competence of the Assembly of the Republic
They shall compete for the Assembly of the Republic as budget amendments which:
a) They consist of the enrollment of new programmes;
b) They consist of an increase in the total amount of expenditure of each programme
approved on the XV map of the Budget Act;
c) They consist of transfers of monies between programmes;
d) They consist of a change in the revenue budget of the integrated services, the
budget of services or autonomous funds or social security
determined by changes of the respects budgets of the expenditure, of the
competence of the Assembly of the Republic;
e) Involve an extra respect for the limits of net borrowing fixed
in the State Budget Act;
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f) They consisted of an increase in the total amount of expenditure in the budget of the
social security, with the exception of those referred to benefits which constitute rights
of the beneficiaries of the social security system;
g) Involve transfers of money from the social security budget between
different great functions or functions in respect for the selective suitability of the
sources of funding enshrined in the Security System Bases Act
Social.
Article 51.
Budgetary changes in the competence of the Government
1-Within the framework of the implementation of the budget programmes, they compete with the Government as
budget changes not referred to in the previous article.
2-Compeve to the Government the budgetary changes consisting of an increase in
total amount of the expenses of each program approved in the XV map of the law of the
Budget of the State when the same results:
a) From management balances or appropriations from previous years whose use is permitted
by law;
b) Of the provisional appropriation;
c) From increase in effective own or consigned revenue, accounted for as
public revenue of the year itself;
d) From reinforcement of revenue from transfers from the budgets of the
services and autonomous funds or the social security budget, except for
transfers of the annual balances and revenues resulting from the previdential system
of social security.
3-Changes effected in the terms of the preceding paragraph shall appear in the report of
implementation of the programmes referred to in Article 72.
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4-[ Revoked ].
Article 52.
Publication of budgetary changes
In cases where the respect for publicity is not ensured through the compulsory
publication in the Journal of the Republic of the acts that approve them, the budgetary changes and the
maps of the state Budget law modified by virtue of the changes in them
introduced during the quarter in question are disclosed on the electronic page of the entity
incarcerate from the monitoring of the budget implementation:
a) By the end of the following month every quarter, in the case of the first three
trimesters of the economic year;
b) By the end of the month of February, in the case of the 4 th quarter.
Article 53.
Changes to the revenue budget
[ Revoked ]
Article 54.
Budget by programs
[ Revoked ]
Article 55.
Budget of integrated services
[ Revoked ]
Article 56.
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Budget of services and autonomous funds
[ Revoked ]
Article 57.
Social security budget
[ Revoked ]
CHAPTER III
Budgetary control and financial responsibility
Article 58.
Budgetary control
1-A The implementation of the State Budget shall be subject to control, pursuant to this Law
and of the remaining applicable legislation, which has the object of the verification of legality and of the
financial regularity of revenue and public expenditure, as well as the appreciation of the
good management of the monies and other public assets and public debt.
2-A The execution of the State Budget is the object of administrative, jurisdictional control
and politician.
3-Budgetary control shall be prior, concomitant and successively to the realization of the
budget implementation operations.
4-Administrative control competes with the service itself or institution responsible for the
respect execution, to the respects budget and public accounting services, to the
hierarchically superior entities, of oversight or guardian and services
general of inspection and control of the Public Administration.
5-The services or institutions responsible for budget implementation and respect
budgeting and public accounting services elaborate, organize and maintain in
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operation systems and procedures of internal control of the operations of
implementation of the Budget, which they will be able to involve, in the cases where this is justified,
the recourse to services of auditing companies.
6-The jurisdictional control of the implementation of the State Budget competes with the Court of
Accounts and is carried out in the terms of the respect of legislation.
7-The jurisdictional control of performing acts of the Budget and the effectivation of the
non-financial liabilities of them emerging incumbent too
tribunals, in particular to administrative and tax courts and judicial tribunals,
within the framework of the respective competences.
8-A The implementation of the social security budget is subject to budgetary control
intended for the State Budget, of which it is an integral part.
Article 59.
Political control
1-A Assembly of the Republic exercises political control over the implementation of the Budget
of the State and effective the corresponding political responsibilities, in the terms of the
provisions of the Constitution, in the Rules of the Assembly of the Republic, in this Law and
in the remaining applicable legislation.
2-In the exercise of its functions of control of the implementation of the State Budget,
compete with the Assembly of the Republic, specifically, take the State Account and
follow up with the budget implementation, pursuant to the provisions of this Law.
3-The Government sends tempestively to the Assembly of the Republic all the elements
informations required to enable it to monitor and control, in an effective manner, the
implementation of the State Budget, specifically reports on:
a) The implementation of the State Budget, including that of social security;
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b) The use of the provisional allocation;
c) The implementation of the consolidated budget of public sector institutions
administrative;
d) The budget amendments approved by the Government;
e) The public debt management operations, the recourse to public credit and the
specific conditions of public borrowing concluded in the terms provided for
in the State Budget Act and the legislation on the issuance and management of the
public debt;
f) The loans granted and other active credit operations carried out in the
terms set out in the State Budget Act;
g) The personal guarantees granted by the State under the terms set out in the law of the
State budget and the applicable legislation, including the nominal relationship of the
beneficiaries of the avales and fiances granted by the State, with explanatory
individual of the respective values, as well as of the overall amount in force;
h) The financial flows between Portugal and the European Union.
4-The informative elements to which the points are referred a ) and b) of the previous number are
sent, by the Government, to the Assembly of the Republic on a monthly basis and the remaining
quarterly, owing in any case, the sending respects to be made in the 60 days
following the period to which they respect.
5-The Court of Auditors sends to the Assembly of the Republic the final reports referring to the
exercise of your budgetary control skills.
6-A Assembly of the Republic may request the Government, in the terms provided for in the
Constitution and the Rules of the Assembly of the Republic, the provision of any
supplementary information on the implementation of the State Budget, in addition to the
provided for in paragraph 1, and such information shall be provided in a period not exceeding 60
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days.
7-A Assembly of the Republic may request the Court of Auditors:
a) Information related to the respective functions of financial control, the
provide, inter alia, by the presence of the President of the Court of Auditors
or of rapporteurs in committee sessions, particularly of inquiry, or by the
technical collaboration of personnel of the support services of the court;
b) Interim reports on the results of the monitoring of the implementation of the
State budget throughout the year;
c) Any clarifications necessary for the assessment of the State Budget and the
opinion on the General Account of the State.
8-Where it is warranted, the Court of Auditors may communicate to the Assembly of
Republic the information by it obtained in the exercise of its competences of
control of budget implementation.
Article 60.
Fiscal policy direction
[ Revoked ]
Article 61.
Assessment of the review of the Stability and Growth Programme
[ Revoked ]
Article 62.
Control of public expenditure
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1-The expenditure of the bodies referred to in Article 2 (1) shall be subject to
external audit, at least every eight years, covering the assessment of the mission and
aims of the body, as well as the economy, efficiency and effectiveness of the expenditure
corresponding.
2-The system and procedures for internal control of the implementing operations of the
Budget referred to in Article 58 (5) shall be subject to audit in the
framework of the operation of the Internal Control System (SCI), in the light of respect
principles of coordination and having present the principles of auditing
internationally enshrined.
3-The Government will inform the Assembly of the Republic of audits programmes that
will promote on its initiative in the current year, for the purpose of fulfilling the willing
in paragraphs 1 and 2, accompanied by the respected terms of reference.
4-In addition to the provisions of the preceding paragraph, the Assembly of the Republic shall determine
each year to the Government two supplementary audits for the purposes set out in the n.
1 and will request the Court of Auditors to audit two bodies of the System of
Internal Control (SCI) for the effects provided for in paragraph 2.
5-The results of the audits referred to in paragraphs 3 and 4 shall be sent to the
Assembly of the Republic within one year, extended up to 18 months, for reasons
duly justified.
6-The Government responds in 60 days to the recommendations of the Assembly of the Republic that
to inciditate on the audits referred to in paragraphs 4 and 5.
Article 63.
Systems and procedures of internal control
The Government sends to the Assembly of the Republic, accompanying the General Account report
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of the State, an information on the results of the operation of the system and of the
procedures of the internal control of budget implementation operations to which if
refers to Article 58 (5), specifying the respect of financial impact.
Article 64.
Management by objectives
1-The budgets and accounts of the bodies referred to in Article 2 (1) shall be
object of a complementary systematization by objectives, considering the definition of the
activities to be developed by each body and respect cost centres and having in
accounts for the totality of the resources involved, including those of capital, aiming to substantiate
decisions on the reorientation and control of public spending:
a) In the knowledge of the mission, goals and strategy of the organism;
b) On the correct articulation of each area of activity in relation to the goals;
c) On the accountability of actors engaged in the management of activities by the
realization of the goals and good use of the resources that are affected to them;
d) On the identification of redundant activities in the value chain of the organism a
justified reallocation of the resources in them consumed.
2-Developments by goal should be introduced faseably,
accompanying the proposed State Budget Act and the State General Account to
informative title, while the law does not otherwise dispose of it.
3-The preparatory work and progress recorded in the implementation of systematization by
goals should be object of special mention at the time of frame presentation
multiannual of budget programming referred to in Article 12.
Article 65.
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Cooperation between the instances of control
Without prejudice to the respective competences set out in the Constitution and in the law, the organs and
services in charge of internal and external control of the implementation of the State Budget
cooperate with each other with a view to the best performance of their duties.
Article 66.
Cross control
1-The instances of control, referred to in Article 58, have powers of control
about any entities, public or private, in cases where they benefit from
grants or other financial aid granted through the State Budget
or those powers show itself to be indispensable for control, by indirect and cross-route,
of the budget implementation.
2-Cross control shall be carried out only in cases where it is indispensable and in the
measure strictly necessary for the monitoring of budgetary implementation and the surveillance of the
legality, regularity and economic and financial correctness of the application of the monies and
other public assets.
Article 67.
Information to be provided by the services and autonomous funds
1-With the aim of allowing a consolidated information of the public sector pool
administrative, services and autonomous funds should refer to the Ministry of
Finance, in the terms and with the periodicity to be defined in the decree-law of execution
budget, the following elements:
a) Complete information on deposit balances or other applications
financial and respect remunerations;
b) Complete information on the financing operations, inter alia
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loans and redemptions effected, as well as those provided for up to the end of each
year;
c) Accounts of its budget implementation, where they build on the commitments made,
the processings effected and the amounts paid, as well as the forecast
updated from budget execution for the whole year and the balts that
evidences the accounts of the availabilities classes and third parties, in the case of
organisms using the patrimonial accounting;
d) Budget implementation report;
e) Data regarding the situation of debt and assets expressed in debt securities
public;
f) Reporting documents.
2-Under the terms to be established by the diploma referred to in the preceding paragraph, they may be
requested at all time to the services and autonomous funds other elements of
information not referred to in this article intended for the follow-up of the respect
budget management.
Article 67-The
Information to be provided by other entities owned by the public sector
administrative
The entities referred to in Article 2 (5) refer to the Ministry of Finance the
informative elements defined in the decree -budget implementation law.
Article 68.
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Information to be provided by the municipalities and autonomous regions
With the aim of allowing a consolidated information of the public sector pool
administrative, municipalities and autonomous regions should refer to the Ministry of
Finance, in the terms and with the periodicity to be defined in the decree-law of execution
budget, the following elements:
a) Quarterly budgets and accounts and annual accounts;
b) Information on the contracted debt and on the assets expressed in securities of the
public debt;
c) Information on the budget implementation, namely, the commitments
assumed, the processings effected and the amounts paid, as well as the
updated forecast of budget implementation for the whole of the year and the balts that
evidences the accounts of availabilities classes and third parties, with
monthly regularity.
Article 69.
Information to be provided by the Institute for Financial Management of Social Security
With the aim of allowing a consolidated information of the public sector pool
administrative, the Institute of Financial Management of Social Security should refer to the
Ministry of Finance, in the terms and with the periodicity to be defined in the decree-law of
budget implementation, the elements on the implementation of the social security budget.
Article 70.
Responsibility for budget implementation
1-Political office holders respond policy, financial, civil and criminally
by the acts and omissions practicing in the context of the exercise of its functions of
budget implementation, under the Constitution and too much applicable legislation, to which
typifies criminal and financial offences, as well as respect for sanctions, as per
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whether or not they are committed with dolo.
2-Employers and agents are responsible to discipline, financial, civil and criminally
by its acts and omissions of which it results in violation of the budget implementation standards,
pursuant to Article 271 of the Constitution and applicable law.
Article 71.
Financial responsibility
Without prejudice to the own forms of effectivation of the remaining modalities of
liability referred to in the previous article, financial responsibility is efective
by the Court of Auditors, in the terms of the respect of the legislation.
Article 72.
Remittance of the opinion of the Court of Auditors
For the purposes of effecting possible financial or criminal liabilities
arising from the implementation of the State Budget, the Plenary of the Assembly of the Republic
may deliberate to refer to the competent entities the opinion of the Court of Auditors on the
General account of the State, whether or not this is approved.
Article 72-The
Report with result indicators
The Government sends to the Assembly of the Republic, until March 31, a report of the implementation
of the budget programmes of the previous year, explaining the results obtained and the
resources used.
CHAPTER IV
Significant deviation and correction mechanism
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Article 72-B
Significant deviation
1-A identification of a significant deviation in the face of the medium-term objective or face to the
projected balance in the constant convergence trajectory, respectively, of the n. ºs 1 and 2
of article 10.-H is made on the basis of the comparative analysis between the verified value and the
predicted value.
2-For the purposes of the provisions of the preceding paragraph, the verified value is calculated on the basis of
in the data set out in the notification of the excessive deficit procedure
by the National Institute of Statistics.
3-Being in convergence trajectory, the deviation is significant when verifying
cumulatively the following situations:
a) The ascertained deviation from the structural balance is at least 0.5% of GDP in one single
year, or cumulatively in two consecutive years;
b) The annual growth rate of the net expenditure of extraordinary measures on the side
of the revenue has a negative contribution in the structural balance of at least 0.5% of the
GDP, in a single year, or cumulatively in two consecutive years.
4-After having reached the midterm goal, the deviation is significant when if
check the situation provided for in the paragraph a) of the previous number.
5-The recognition of the existence of a significant deviation is from the initiative of the Government,
upon prior absence from the Council of Public Finance, or the Council of the
European Union by means of the submission of recommendation addressed to the Government in the
terms of Article 6 (2) of the Council Regulation No 1466/97 of July 7.
6-Recognized the significant deviation in the terms of the previous number is activated the
mechanism of constant correction of the following article.
Article 72-C
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Mechanism of correction of the deviation
1-When it acknowledges the situation provided for in paragraphs 3 or 4 of the preceding Article, it shall
Government to present to the Assembly of the Republic, within 30 days, a plan with the
measures necessary to ensure compliance with the stated objectives of the article
10 .º-H.
2-A correction of the deviation recognized pursuant to the previous article takes effect upon
reduction by at least two thirds of the established deviation, with the minimum 0.5% of GDP,
to be due by the end of the year subsequent to the one in which it was recognized, owing the
remnant of the deviation is corrected the following year.
3-The adjustment to be made under the preceding paragraph may not, in any case,
be lower than that provided for in Article 10.-G.
4-The remediation plan privileges the adoption of public expenditure reduction measures, well
as the distribution of the adjustment between the subsectors of the Public Administrations in
obedience to the principles of constant responsibility and solidarity,
respects, in the articles 10-B and 10 .º-F.
5-The remediation plan is submitted by the Government to the discretion of the Finance Council
Public.
Article 72-D
Excecional situations
1-A admission of a significant deviation from the midterm goal or face to the balance
provided for in the constant adjustment trajectory, respectively, in the paragraphs 1 and 2 of the article
10.-H, is only allowed temporarily and in excecional situations, not
controllable and as long as they do not put at risk fiscal sustainability in the
medium term, resulting in particular:
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a) From deep economic recession in Portugal, in the euro area or in the whole
European Union;
b) From natural disasters or other situations, not attributable to the Government, with
significant budgetary impact;
c) From structural reforms that have long-term effects on economic activity.
2-The recognition of the situation of excecionality predicted in the preceding paragraph is
made by the Government in the Stability and Growth Programme, the correction being
of the deviation effected by incorporating into that Programme of the necessary measures
to ensure compliance with the constant objectives of Article 10-H, owing to
observed the provisions of Article 72-C, and preceded by non-binding opinion of the
Council of Public Finance.
3-Ocurring the situation provided for in paragraph 1, the correction of the convergence trajectory should
be effected, at most, in the four subsequent budgetary exercises and in agreement
with the predicted in the previous number.
Title IV
Accounts
Article 73.
State General Account
1-The Government presents to the Assembly of the Republic the General Account of the State, including the
of social security, until June 30 of the year following that to which you respect.
2-A Assembly of the Republic appreciates and approves the General Account of the State, including that of the
social security, preceding opinion of the Court of Auditors, until December 31
next and, in the case of non-approval, determines, if to this there is place, the effectivation of the
corresponding responsibility.
3-The opinion of the Court of Auditors shall be accompanied by the responses of the departments and
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organisms to the issues that such an organ to formulate them.
4-A General Account of the State includes the report, the accounting maps and the elements
informations.
Article 74.
Report
The report contains the presentation of the General Account of the State and the analysis of the main
elements relating to the following aspets:
a) Evolution of major macroeconomic aggregates during the period of the
budget implementation;
b) Evolution of the financial situation of the State, including that of services and funds
autonomous and that of social security;
c) Implementation and changes of the State Budget, including that of social security;
d) Other relevant subjects for the presentation and justification of the General Account of the
State.
Article 75.
General accounting maps
1-A General Account of the State comprises general accounting maps referring to:
a) Budget implementation;
b) Situation of treasury;
c) Heritage situation;
d) Account of the financial flows of the State.
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2-The maps referring to the budget implementation are as follows:
Maps I to XIX-in accordance with the provisions of paragraph 7;
Map XX-accounts of the revenue and expenditure of the subsector of integrated services;
Map XXI-consolidated account of revenue and expenditure of services and funds
autonomous;
Map XXII-consolidated account of revenue and expenditure of the security system
social;
Map XXIII-consolidated account of the State, including that of the security system
social.
3-The maps referring to the treasury situation are as follows:
Map XXIV-charges and budget payments;
Map XXV-repositions abated in the payments;
Map XXVI-movements and balances of the accounts at the State Treasury;
Map XXVI -A-movements and balances of the accounts in the treasury of the system of
social security;
Map XXVII-movements and balances in the state treasury boxes;
Map XXVII -A-movements and balances in the treasury boxes of the system of
social security.
4-The maps referring to the patrimonial situation are as follows:
Map XXVIII-application of the loan product;
Map XXIX-movement of public debt;
Map XXX-balance sheet and demonstration of results from the subsector of services
integrated;
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Map XXXI-balance sheet and demonstration of results of the services and funds
autonomous;
Map XXXII-balance sheet and demonstration of results of the solidarity system and
social security.
5-The XXXIII map is concerning the account of the financial flows of the integrated services of the
State.
6-A presentation of the XXX maps to XXXI, provided for in paragraph 4, will only be mandatory
when all the services to which they refer have adopted the Official Plan of
Public Accounting, owing to the balance sheets presented in the XXX maps to XXXII
distinguish the heritage of services and institutions covered in the heritage affected by
or to other services and institutions.
7-Without prejudice to what the Government establishes as to the minimum content of the maps
general accounting, the structure of maps I to XIX will be identical to that of the corresponding
budget maps, owing to their contents, as well as that of the remaining maps,
evidencing, as the cases, the main accounting rules used in the implementation
of revenue and expenditure, particularly those which relate to exceptions to the rule of no
compensation and non-consignment.
Article 76.
Informative elements
1-A General Account of the State comprises informative elements, presented under the
form of maps, regarding:
a) In common, to the accounts of the sub-sectors of integrated services, services and
autonomous funds and the social security system;
b) To the account of the subsector of integrated services;
c) To the account of the subsector of services and autonomous funds;
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d) To the account of the social security system.
2-The informative elements referring, in common, to the accounts of the subsector of services
integrated, from the subsector of autonomous services and funds and the security system
social are as follows:
a) Identification of the personal guarantees of the State, services and autonomous funds
and of the social security system;
b) Overall amount of transfers and subsidies for private entities
exteriors to the administrative public sector;
c) Overall amount of compensation paid to private entities external to the sector
administrative public;
d) Credits satisfied by dation in payment or by compensation;
e) Credits object of consolidation, divestance, conversion into capital or any other
form of mobilization;
f) Credits extinguished by confusion;
g) Credits extinguished by prescription;
h) Credits nullified by force of court decision or for any other reason.
3-The informative elements regarding the account of the subsector of the integrated services are
the following:
a) Budget amendments;
b) Unfolding of the covers in revenue from budgetary changes;
c) Revenue collected, specified in accordance with the economic classification,
compared to those budgeted and with those charged in the previous economic year;
d) Expenses paid, specified in accordance with the economic classification,
compared with those of the previous economic year;
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e) Expenses paid, specified in accordance with the functional classification, compared
with those of the previous economic year;
f) Expenditure without revenue consignothing compared to those of the previous economic year;
g) Expenditure on Revenue achieved, compared with those of the economic year
previous;
h) Cross-expenditure by the various budget classifications;
i) Developments of expenditure;
j) Map of the commitments made.
4-The informative elements regarding the account of the subsector of the services and funds
autonomous are the following:
a) Budget amendments;
b) Revenue collected, specified in accordance with the economic classification,
compared to those budgeted and with those charged in the previous economic year;
c) Expenses paid, specified in accordance with the economic classification,
compared with those of the previous economic year;
d) Expenses paid, specified in accordance with the functional classification,
compared with those of the previous economic year;
e) Cross-expenditure by the various budget classifications;
f) Breakdown of revenue and expenditure of services and autonomous funds;
g) Map of the commitments made.
5-The informative elements regarding the account of the social security system are the
following:
a) Budget amendments;
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b) Revenue collected, specified in accordance with the economic classification,
compared to those budgeted and with those charged in the previous economic year;
c) Expenses paid, specified in accordance with the economic classification,
compared with those of the previous economic year;
d) Expenses paid, specified in accordance with the functional classification,
compared with those of the previous economic year;
e) Cross-expenditure by the various budget classifications;
f) Map of the commitments made.
6-The informative elements relating to the budget programmes completed in the year
evidence of the paid budgetary expenditure on each programme, measure and project.
7-In addition to the informative elements provided for in the preceding paragraphs, the General Account
of the State should contain all the remaining elements that show appropriate to a
clear and complete provision of public accounts.
8-[ Revoked ].
9-The Government will define, by decree-law, the minimum content of the informative elements.
Article 77.
Presentation of accounts
1-The accounts of integrated services and autonomous services and funds are premised, up to
April 30 of the year following that to which they respect, to the member of the Government responsible
by the area of finance and the minister's respect for guardian.
2-A The unjustified lack of the provision of accounts referred to in the preceding paragraph shall constitute:
a) Financial infraction, punishable with a fine of value equal to that provided for in paragraphs 2, 4 and 5
of Article 65 of Law No 98/97 of August 26, as amended by Law No. 35/2007, of
August 13, by which they are responsible for the leaders of the departments concerned;
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b) Plea for refusal of applications for requisition of funds, release of
credits, authorization of payments and transfers in respect of
budget running while remaining the situation of delay.
Article 78.
Account of the Assembly of the Republic
1-The report and the account of the Assembly of the Republic are drawn up by the board of
administration, until March 31 of the year following that to which they respect.
2-A account of the Assembly of the Republic is sent, until April 30 of the year following that of the
Respect, to the Government, for the purposes of its integration into the General Account of the State.
Article 79.
Account of the Court of Auditors
Once approved, the account of the Court of Auditors shall be remitted, until April 30 of the year
next to the one it respects, to the Assembly of the Republic, for information, and to the Government,
for the purposes of its integration into the General Account of the State.
Article 80.
Publication
After approved by the Assembly of the Republic, the General Account of the State is published
in the Journal of the Republic, in the terms to be defined by the Government, which will also define the
publication regime of own accounts and informative elements, as well as the
information likely to be published only in computer support.
Article 81.
Provisional accounts
1-The Government makes publishing, in the Journal of the Republic , no later than 45 days after the end of each
quarter, provisional accounts relating to the trimesters decorated.
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2-The accounts referred to in the preceding paragraph contain at least the following
elements:
a) Maps corresponding to maps XXVI and XXVIII;
b) Summaries of maps XXVI and XXVIII;
c) Map corresponding to map I;
d) Map presenting the comparison, up to the level of the articles of the classification
economic, among the revenue of the set of the integrated services settled and
collected in the period in question and in the corresponding period of the previous year;
e) Maps of the expenditure of the subsector of the integrated services, specified by title of the
organic classification, indicating the respective amounts of the twelfths, of the
payment authorisations and payments;
f) Map of the development of the expenditure of the subsector of integrated services,
specified by chapter of the organic classification, comparing the amounts
of the respects twelfth with those of the corresponding authorizations of
payment dispatched in the period concerned;
g) Maps corresponding to the maps XXI and XXII.
Title V
Budgetary stability
CHAPTER I
Object and scope
Article 82.
Object
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1-The present title contains the specific principles and procedures to which they must
obey the approval and execution of the budgets of the entire public sector
administrative in budgetary stability.
2-In the framework of budgetary stability, the present title is intended to fulfil the
obligations arising from Article 126 of the Treaty on the Functioning of the Union
European and the Stability and Growth Pact, up to the full realization of this, and
concretifies the provisions of the final part of Article 2 (6), Article 4 (2) and in the
point ( b) of Article 17 para.
Article 83.
Scope
The present title applies to the State Budget and the budgets of the regions
autonomous and local authorities, without prejudice to the principle of budgetary independence
set out in Article 5 (2)
CHAPTER II
Budgetary stability
Article 84.
Principles of budgetary stability, reciprocating solidarity and
budget transparency
[ Revoked ]
Article 85.
Financial coordination council of the administrative public sector
[ Revoked ]
Article 86.
Objectives and measures of fiscal stability
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1-A approval and implementation of the budgets of all public sector bodies
administrative are compulsorily effected in accordance with the measures of stability
budget to be inserted into the Budget law, in compliance with duly objectives
identified for each of the subsectors, for fulfillment of the Program of
Stability and Growth.
2-The objectives and measures referred to in the preceding paragraph are integrated into the element
informative provided for in the letter b) of Article 37 (1), which constitutes an instrument
of forecasting management that contains the multiannual financial programming required for
guarantee budgetary stability.
3-Stability measures shall include the setting of the borrowing limits and the
amount of transfers, pursuant to Articles 87 and 88.
4-A The justification of the stability measures is stated in the report of the proposed law of the
Budget and includes, specifically, the justification for compliance with the Programme of
Stability and Growth and its repercussion in public sector budgets
administrative.
Article 87.
Budget balance and borrowing limits
1-In fulfillment of the budgetary stability obligations arising from the Programme
of Stability and Growth, the Budget law sets specific limits of
annual indebtedness of the central government of the State, the autonomous regions and the
local authorities compatible with the budget balance calculated for the set of the
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public administrative sector.
2-Indebtedness limits referred to in the preceding paragraph may be lower than the
that would result from the financial laws especially applicable to each subsector.
Article 88.
Transfers of the State Budget
1-To ensure strict compliance with the principles of budgetary stability and
reciprocal solidarity, stemming from Article 126 of the Treaty on the Functioning
of the European Union and the Stability and Growth Pact, the Budget Law may
determine transfers from the Budget State of the lower amount than that which
would result from the financial laws especially applicable to each sub-sector, without prejudice to the
commitments made by the state within the framework of the system of solidarity and
social security.
2-A The possibility of reduction predicted in the previous number always depends on the check
of excecional circumstances imperiously required by the strict observance of the
obligations arising from the Stability and Growth Programme and the principles of
proportionality, not arbitrio and reciprocating solidarity and lacks prior hearing of the
constitutional and legally competent bodies of the subsectors involved.
Article 89.
Provision of information
The Government provides the Assembly of the Republic with all the information required by the
monitoring and monitoring of budget implementation and, as well, all information
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which proves to be justified for the fixation in the State Budget Act of the limits
specific indebtedness of the central administration, the autonomous regions and the
local authorities.
CHAPTER III
Guarantees of budgetary stability
Article 90.
Verification of compliance with the principle of budgetary stability
1-A The verification of compliance with the requirements of budgetary stability is made by the
competent bodies for budgetary control, pursuant to this Law.
2-The Government will present, in the report of the proposed State Budget Bill, the
necessary information on the implementation of the fiscal stability measures
relating to the previous economic year, in compliance with the Stability Programme
and Growth.
Article 91.
Duty of information
1-The Minister of Finance may demand from the bodies that integrate the public sector
administrative a detailed and justified information of the observance of the measures
and procedures that they have to comply with pursuant to this Act.
2-Whenever you check any circumstance that involves the danger of occurrence, in the
budget of any of the bodies that integrate the administrative public sector, from
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a budgetary situation incompatible with the fulfilment of the measures of stability
referred to in Article 86, the respecting body shall immediately refer to the
Ministry of Finance a detailed and justified information about the
occurred, identifying the revenues and expenses that originated them, and a proposal of
regularization of the verified situation.
3-The Minister of Finance may ask the Bank of Portugal and all the institutions of
credit and financial companies all the information that falls on any organism
of the administrative public sector and which it considers pertinent for the verification of the
compliance with this Law.
Article 92.
Failure to comply with the standards of this Title
1-Failure to comply with the rules and procedures provided for in this Title constitutes
always an aggravating circumstance of the inherent financial responsibility.
2-A The verification of the default referred to in the preceding paragraph shall be communicated from
immediate to the Court of Auditors.
3-In view of the strict fulfillment of the obligations arising from Article 126 of the
Treaty on the Functioning of the European Union and the Stability Pact and
Growth in budgetary stability, may suspend if the effectivation of the
transfers of the State Budget in the event of non-compliance with the duty of
information set out in the previous article and until the created situation has been
duly sanctioned.
4-[ Revoked ].
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Title VI
Final provisions
Article 93.
Autonomous services and funds
[ Revoked ]
Article 94.
Administrative and financial autonomy of universities
and of the polytechnic institutes
[ Revoked ]
Article 95.
Supplementary legislation
[ Revoked ]
Article 96.
Abrogation standard
The Act No 6/91 of February 20 and all standards, albeit of a character, are repealed.
special, which contravens the provisions of this Law, without prejudice to the provisions of the article
next.
Article 97.
Transitional arrangement
1-The processes of organization, elaboration, presentation, discussion, voting, alteration and
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implementation of the audit and budgetary responsibility relating to the Budgets of the
State and accounts prior to those of 2003 continue to be governed by the legislation to which if
refers to Article 96 para.
2-The provisions of the preceding paragraph shall also apply during the period in which the
State budget, including that of social security, concerning the economic year
in the course of force and in the year 2003, for its duration to have been extended under the
legislation referred to in Article 96.
3-It is not mandatory application to the preparation, drafting and presentation of the Budget
of the State for 2003 the provisions of Articles 18 to 20.
4-Title V applies to budgets for 2003 and vigour until full
realization of the Stability and Growth Pact.
Article 98.
Regulation of zero-base budgeting
For the purposes of those provided for in Articles 21 to and following, it is incumbent upon the Government to define:
a) The adaptation to the zero-based budgeting process of the rules regarding the
mode and the form of concrete definition of the programmes and measures to be enrolled in the
Budget of the State and the respect of structures;
b) The mode of application of the zero-base budgeting process in the organization and
elaboration of the budgets of the services and autonomous funds, in the budget of the
social security, as well as within the framework of the multiannual programmes of the services
public in the areas of health, education, social security, justice and security
public.