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dated 8th September
Subject to article 164, sub-paragraph d), and 169, paragraph 2 of the Constitution, The Assembly of the Republic hereby decrees the following:
1. The Court of Auditors holds powers of jurisdiction and financial control within the scope of the whole legal system, whether on national territory or abroad.
2. The following are subject to the jurisdiction of the COA:
a) The State and its services, whether financially autonomous or not;
b) The autonomous regions;
d) Public associations;
e) Social security institutions;
f) Local government and city council associations and federations.
3. Other bodies are also subject to control by the COA whenever the law so directs.
1. The COA has its headquarters in Lisbon.
2. Regional departments operate in the autonomous regions of the Azores and Madeira, with headquarters in Ponta Delgada and Funchal respectively.
3. By law, the organization and operation of the COA may, as far as the continent is concerned, be regionally decentralized.
1. The COA is independent.
2. The independence of the COA is guaranteed by self-rule, permanent appointment and exemption from liability of its judges and that judges are solely subject to the law.
3. Self-rule is assured under the terms of the present act.
4. With regard to the exercise of their duties, judges may be subject to civil, criminal and disciplinary liability only in the cases especially foreseen by law.
5. With the exception of cases where the fact constitutes a crime, liability proceedings may only be instituted by means of a court action brought by the State against the judge in question.
The judges of the COA only make decisions according to the Constitution and the law, and are not subject to the orders or instructions of other sovereign bodies.
1. Decisions made by the COA regarding matters that fall within its jurisdiction are binding for all public and private bodies and prevail over those of any other authority.
2. Whenever there is a disagreement on competency between the COA and the Supreme Administrative Court, it is up to the Court of Conflict to settle such a disagreement.
3. The Court of Conflict is presided over the chief justice of the Supreme Court of Justice, and includes two judges from the COA and two judges from the Supreme Administrative Court, appointed by the respective chief justices.
1. The COA is made up of:
a) The President and sixteen judges at its headquarters;
b) One judge in each regional department.
2. At its headquarters and regional departments, the COA has at its disposal the support services necessary for the carrying out of its duties.
3. In each regional department, the head of department and customs administrator, or, when unable to, their respective legal substitutes, act as advisors.
1. The COA has two specialized departments as its headquarters:
a) The 1st Department, dealing with control "a priori" made up of six judges;
b) The 2nd Department, dealing with control " a posteriori" (or successive control) made up of ten judges.
2. The 2nd Department can operate with just six judges when the others are dealing with specific tasks, demanding long term commitment.
The COA must:
a) Report on the General State Account, including that of Social Security;
b) Report on the accounts of the autonomous regions;
c) Apply a priori control on the legality and budgetary cover of documents that show the direct or indirect financial liability for the bodies mentioned in sub-paragraph a), b), c), e) and f), in paragraph 2 of article 1;
d) Audit the accounts of the agencies, services and bodies subject to the jurisdiction of the COA;
e) Control the legality of the expenditure of agencies, services and other bodies undergoing the process of incorporation;
f) Nationally ensure, the control of the use of financial resources originating out of European Committees, in accordance with the relevant law and in co-operation with the appropriate community bodies.
1. In order to carry out its duties correctly, the COA must also:
a) Approve the internal regulations necessary for its operation;
b) Issue the instructions necessary for the carrying out of its duties, namely the way in which accounts and files must be submitted for Evaluation;
c) Order the restitution of funds and impose fines;
d) Absolve infringers from liability or reduce this liability, under the terms of the law,
e) Declare good sums, not greater than the average minimum monthly salary, in accounts submitted for audit, when these differences occur due to unintentional errors;
f) Propose legislative and administrative measures it deems necessary in order to properly carry out its duties.
2. The Court must also prepare an annual report regarding its activity.
In its report on the General State Account, including that of Social Security, the COA must appraise the following:
a) The financial activity of the State n the year to which the accounts refer, in the area of assets, revenue, expenditure, the treasury and National Loans Fund;
b) Compliance with the State Budget Conformance Act;
c) The inventory of State assets;
d) The accomplishment of pluriannual State Budget programmes, with special reference to the respective annual segment;
e) The movement of funds through treasury operations itemized by type of operation;
f) The direct or indirect liability of the State, including the granting of suretyship;
g) Subventions, subsidies, tax benefits, credit and other form of support granted directly or indirectly by the state.
1. The report on the accounts of the autonomous regions is carried out in accordance with the relevant part of the previous article, is prepared by the respective regional departments of the court and then approved by a collective body especially set up to do so, made up of the president of the COA and the judges of both regional departments.
2. The body referred to in the previous paragraph meets at the headquarters of the regional department responsible for the preparation of the report.
1. The aim of control "a prior" is to check whether charters, dispatches, contract and other documents subject to control are in pursuance with the law in force and whether the respective obligations are financially covered their budget.
2. "A priori" control is carried out by applying seal approval and a certificate of conformance.
1. The following must be remitted to the COA for "a priori" control:
a) General funded debt bonds, as well as contracts and other documents which result in the increase in the public debt of bodies subject to the jurisdiction of the Court or a change in the essential conditions to which public loans were submitted;
b) Contracts of any nature when signed by bodies subject to the jurisdiction of the Court;
c) Drafts of contract whose value is the same as or greater than an amount to be established by law decree;
d) Drafts of contracts whose value signed by public writ and whose charges must be met at the time of signing;
e) Charters and dispatches relating to the admission of staff not connected with public office, as well as any admission into central, regional and local administration;
f) Charters and dispatches relating to promotion, advance, reclassification and transition resulting exclusively from the restructuring of central, regional and local administration services.
2. With reference to sub-paragraph a) of paragraph 1, essential conditions are those which refer to amount, capital, interest rate, purpose, currency and type of debt.
3. Only contracts signed by local government, city council associations and federations whose value is greater than an amount to be established by law should be remitted to the COA for "a priori" control.
The following are exempt from the provisions contained in the previous article:
a) Charters appointing members of the Government, regional government and respective cabinet staff:
b) Charters and dispatches regarding promotion, advance, reclassification and transition of staff, except when these occur due to the restructuring of central, regional and local administrative services;
c) Charters regarding promotion or passing into the military reserve of the three branches of the armed forces, as well as the posting and transfer of officers from these armed forces in the private service of their forces;
d) Charters regarding payments of allowances to be paid via global budget and, daily pay, wages and salaries for operative staff;
e) The final contracts which are preceded by drafts with seal approval;
f) Lease contracts, as well as those regarding the supply of water, gas and electricity, or contracts drawn up with firms providing cleaning services, security for premises or technical assistance;
g) Deeds or contracts drawn up with or by public institutions of a commercial nature, with systematized accounting as laid down by the Official Accounting Scheme and equipped with audit committees, when its management is governed by the principles of private law;
h) Charters regarding substitution, transfer, detachment, requisition or other documents regarding the movement of staff;
i) Other charters, dispatches or contracts already especially foreseen by law;
j) Government and regional government acts which do no determine budgetary or treasury charges, and which are related exclusively to the protection and management of nationalized companies;
l) Contracts designed to establish conditions for the recovery of State credit;
m) Appointment charters issued by the President of the Republic;
n) Charters regarding elective office.
1. Charters, dispatches, contracts and other documents subject to a priori control are object of preliminary examination carried out by the General Direction of the Court.
2. At its headquarters, whenever there are no doubts regarding the points mentioned in the previous paragraph, the General Direction of the Court may issue a certificate of conformance under the terms to be established by the Procedural law of the COA.
3. Emoluments in terms identical to those established for approval are due for the certificate of conformance.
4. Charters, dispatches, contracts and other documents subject to a priori control are considered approved or certified to be conformant, whichever the case may be, 30 days after entering the Court.
5. The period of time referred to in the previous paragraph is interrupted whenever additional indispensable items are asked for, or are missing, and started again when these items have been submitted.
6. The granting of seal approval or certificate of conformance under the terms of paragraph 4 does not preclude the possible financial liability of the bodies that have authorized the carrying out of expenditure, whenever such liability exists.
1. The Court audits the accounts which must be submitted to it in order to approve the legality of the collection of revenue, as well as assumed, authorized and paid expenses, and, when dealing with contracts, whether when entered into, their terms were the most favorable.
2. With regard to the judgement of accounts and the issue of reports on the General State Account, the accounts of the autonomous regions and expense documents of services without financial autonomy, the Court can at any time carry out successive control of the legality of the collection of revenue and the realization of expenses of services and bodies subject to the submission of accounts.
3. When accounts, the values of which are lower then a determinate amount to be established by law decree, are considered to be in order, they may be returned by the General Direction with the examining service's certification, under the terms to be established by the procedural law of the COA.
4. The examination of accounts can be carried out by sampling or by other selective methods, including audits of the regularity and legality of expenditure.
5. The Court can, at the request of Parliament or of the Government, hold inquiries and audits into determined aspects of State financial management or that of other public bodies which the law allows the Court to appraise. In this case, it draws up a report with the findings of the inquiry or audit to be represented to these sovereign bodies.
1. The following bodies are subject to submission of accounts:
a) Assembly of the Republic; [Altered by article 31 of Law 6/91, dated 20 February]
b) Regional assemblies;
c) Services of the State and autonomous regions, whether incorporated or not, with administrative and financial autonomy, including autonomous funds;
d) The administrative councils of all military units, as well as the financial management organs of the General staff of the Armed Forces;
e) Military manufacturing installations;
f) Public treasury tax collectors;
g) Public Treasure Departments;
h) Treasuries of any kind of all civil service bodies, irrespective of the origin or destination of the revenue;
i) Portuguese civil services abroad;
j) The Lisbon Mercy House its National Lottery and Mutual Bets Departments;
l) The Bank of Portugal, exclusively as the Treasury bank, the Board of Public Credit the "Caixa Geral de Depositos, Credito e Previdencia" and related institutions in the exclusive role of welfare;
m) Tourism boards and districts;
n) City councils.
2. The accounts of the following bodies are also subject to control by the Court, provided that the annual sum of their income or expenditure is greater than 2000 times the general minimum monthly salary:
a) Boards of directors or administrative or management committees, boards of a permanent, temporary or contingent nature, other managers or persons in charge of money or other assets of the state, or of establishments which belong to the State, even though these have private income;
b) District assemblies, city council federations, city council associations and administrative districts;
c) Civil parishes;[State owned Building Society]
d) Other bodies or services to be defined by law.
3. The accounts of the bodies mentioned in the previous article, whose annual income or expenditure does not exceed the amount stated therein, may be subject to audit, for a five year period, and the respective services subject to inquiry or investigation, by means of a Court decision of its own making or proposed by the president.
4. The accounts referred to in sub-paragraphs d) and e), paragraph 1, must be remitted directly to the Court and organized in accordance with the instructions issued by the latter.
Article 12 and 15 are applied to those bodies and services undergoing incorporation which do not submit accounts for reason of trial balance.
1. The COA prepares an annual report on its activity.
2. The report is prepared by the president and submitted to the President of the Republic, to Parliament, to the Government and to the organs of government of the autonomous regions regarding the respective regional department by 41 December of the year following the one to which it refers.
3. In order to prepare the report mentioned in the previous paragraphs, the regional departments must send a report to headquarters drawn up in the same way by July of the year following the one to which it refers.
1. The COA meets in general plenary sittings, divisional plenary sittings, in subdivision and seal approval meetings.
2. The general plenary sittings include all judges, including those from the regional departments.
3. The divisional plenary sittings include all judges that belong to the respective division.
4. Subdepartments operate within departments and are made up of three judges. One of these is the relator and the other two judges next in the annual order of precedence act as assistants.
5. For control a priori two judges hold seal approval meetings for award of the seal.
1. Before the end of each financial year, the COA approves the plan of action for the following financial year, which may include the assigning of specific areas of operation to all or several judges.
2. The plan of action for the regional departments is drawn up by these said departments and is recorded jointly with the pln of action for the headquarters.
1. The COA meets in general plenary session whenever it is necessary to make decisions on matters that are of its competency.
2. The specialized departments meet in plenary sittings at least once a week and whenever the president, on his own initiative or at the request of the respective judges, calls on them to do so.
3. The subsections operate in the meetings of the specialized departments under the terms of paragraph 4, article 20.
4. Seal approval meetings take place on every working day, even during holidays.
1. The general plenary sittings can only operate with the presence of at least fourteen of its judges, including those from the regional departments.
2. The plenary sittings of the specialized departments can only operate with the presence of at least four judges.
3. The subdepartments always operate with three judges.
4. The collective body referred to in article 11 can only operate when all its members are present.
5. Decisions are taken by plurality of the votes of the members present.
6. Apart from when exceptions are foreseen by law, the president justice only votes when decisions are hung.
The general plenary must:
a) Report on the General State account;
b) Appraise the Court's annual report;
c) Approve the annual plans of action;
d) Approve the Court's internal regulations;
e) Allocate judges to the specialized departments;
f) Disciplinary competency over judges;
g) Establish jurisprudence by means of decisions with statutory value;
h) Appraise any other matters which, due to their importance or generality, warrant it.
1. In plenary, the 1st Department must:
a) Judge appeals against the decisions of subdepartments, namely regarding the granting and refusal of seals, and emoluments and fines;
b) Judge appeals against the decisions reached by the regional departments if the Azores and Madeira, regarding control a priori;
c) Judge appeals lodged under the terms of article 66 of the Organic Statute of Macau, approved by Law 1/76, dated 1st February;
d) Issue the instructions referred to in sub-paragraph b), paragraph 1 of article 9, in the area of control a priori.
2. In subsection, the 1st Section must:
a) Judges the granting and refusal of the approval seal of control a priori in cases where doubts arise and upon which the judges taking part in the approval meeting cannot agree;
b) Hold inquiries and investigations regarding the activity of control a priori;
c) Impose fines.
3. In its daily seal approval meetings, the 1st Section must judge the granting and refusal of seal approval of all contracts subject to a priori control about which there are doubts, but upon which there is agreement amount the judges.
1. In plenary sittings, the 2nd Section must:
a) Judge appeals against the decisions of subsections;
b) Judge appeals against the decisions reached by the regional departments of the Azores and Madeira, regarding successive control;
c) Rule on requests to annual decisions in rem judicatio in matters of its competency;
d) Declare the impossibility of judgement;
e) Issue the instructions referred to in sub-paragraph b), paragraph 1 of article 9, in the area of successive control.
2. In subsection, the 2nd Section must:
a) Prepare the reports referred to in article 16;
b) Judge the accounts of services, bodies and collective groups that are subject to the jurisdiction of the Court;
c) Judge the infractions of services in the process of being set up;
d) Judge files of the establishment of debts of those responsible, when accounts are missing;
e) Hold inquiries and investigations into matters of its competency;
f) Impose fines.
1. The competency if the regional departments is the same as that of the specialised departments, in subdepartment and in daily seal approval meetings.
2. The regional departments must also:
a) Judge the accounts of regional assemblies;
b) Judge files of the establishment of debts of those responsible, when accounts are missing;
c) Declare the impossibility of judgement;
d) Judge cases of annulment of seal approval;
e) Judge cases of annulment of its decisions in rem judicatio;
f) Carry out, within its region, other prerogatives bestowed by law on the COA.
3. The jurisdiction of the regional departments corresponds to the area of the respective autonomous region.
1. The President of the COA must:
a) Represent the Court and assure its relations with other sovereign organs and public authorities;
b) Preside over meetings of the Court, directing and orientating its tasks;
c) Schedule ordinary meetings and call extraordinary meetings, having heard the judges;
d) Have the work agenda for each meeting drawn up, taking into consideration any indications given by judges;
e) Vote on the report on the General state account, the collective judgement for the establishment of jurisprudence, the internal regulations of the Court and support services, and whenever a decision between judges is hung.
f) Preside over meetings of the collective body which approves the reports on the account of the autonomous regions, and vote on them;
g) Nominal judges and the director-general;
h) Allocate judges' holidays, after hearing them;
i) Delegate the competency refereed to in sub-paragraphs a), b),c) and d) to judges within the regional departments.
2. The President is substituted when away or unable to work by the Court's Vice-Presidents, in order of seniority, or, when these are unable to, by the most senior judge.
Each year the Court can select the services or bodies subject to its jurisdiction that are to be audited.
1. In those cases subject to its control the COA hears those responsible.
2. This hearing takes place before the Court issues public sentencing.
3. The allegations, answers and observations of those responsible must be reported in the documents in which they are annotated or in the judicial acts which judge or sanction them.
1. In the exercise of its duties, the COA has the right to the cooperation from all public and private bodies.
2. Public bodies must supply the Court with information regarding any irregularities that they become aware of in the exercise of their duties so that they may be looked into by the Court.
3. Reports from the various inspection departments must be remitted to the Court whenever they contain material the might be of interest to the Court, by rendering concrete descriptions of possible financial infractions carried out and citing them in their legal context.
1. Whenever necessary, the COA may have recourse to Private Auditing Companies in order to carry out tasks which are indispensable for the exercise of its duties when these cannot be carried out by the permanent support services of the Court.
2. The companies referred to in the previous paragraph, duly accredited, enjoy the same prerogatives as support service employees in the carrying out of their duties.
3. When the COA holds inquires or audits at the request of the Government, the law may decide that these companies are paid by the services of bodies subject to the audit.
The chief justice of the COA is appointed and dismissed from office under the terms of the Constitution.
1. Each department elects from among its members a vice-president, to whom the president delegates power of mandate and who must substitute the latter within the department.
2. The term of office of the vice-president is three years. The vice-president may be re-elected.
3. The election referred to in paragraph 1 is carried out by secret ballot and in the general plenary of the section.
4. The judge who gains this number of votes, a second round of voting is held, for which only the two judges who gained the most votes in the first round may stand.
6. In the case of a tie, the most senior judge is elected.
1. Judges are recruited by means of a public curricular concourse carried out before a jury made up of the president of the COA, who chairs the proceedings, the vice-presidents of the COA and two Law, Economics, Finance or Organization and Management university professors appointed by the Government.
2. The curricular concourse is valid for two years, although a new curricular concourse may be held if vacancies arise which cannot be filled.
3. Special concourses may be held in order to select judges for the regional departments.
Only persons over the age of 35 who, apart from fulfilling the requirements laid down by law regarding the appointment of government employees, are also one of the following may stand for curricular concourse.
a) Doctors in Law, Economics, Finance or Organization and Management.
b) Masters or licentiates of Law, Economics, Finance or Organization and Management, with at least ten years’ service in Public Administration and a rating of "Very Good". Three of these years must have been spent either in management posts at Director General level or similar, or in the teaching of subjects related to the area of the COA at university level;
c) Master or licentiates of Law, Economics, Finance or Organization and Management, of recognized merit, with at least ten years' service in company management posts and three as member either of a board of direction or management, or of control or audit committees;
d) Judicial magistrates, from either the Fiscal and Administrative Courts or from the Attorney General's office, with at least ten years in the respective magistrature and a rating higher than "Good".
1. The jury classifies the candidates in order of relative merit.
2. In the curricular concourse, consideration of candidates is carried out in accordance with their academic and professional background including:
a) Relevant public services;
b) Service and Academic assessment;
c) Degrees obtained in concourse;
d) Scientific and professional work;
e) Professional activity;
f) Any other factors which bear upon the candidate's suitability and ability to adapt with regard to the position offered.
3. Definitive acts related to the concourse and the nomination of judges are deliberated by the general plenary of the court with basis on recourse to determinations by the Supreme Council of Magistrates.
1. Judges of the COA that have ties with the civil service may be appointed to office permanently or occupy the post under the terms of permanent service commission.
2. The duration of the commission at the COA is then considered to all purposes as services rendered in the original post.
1. The president of the COA takes office and is sworn in before the President of the Republic.
2. The vice-presidents and judges take office and are sworn in before the president of the Court.
1. The judges of the COA enjoy honors, rights, rank, mode of address, remuneration and other prerogatives on a par with judges of the Supreme Court of Judicature. The content of the Judicial Magistrates Statute, in all matters except those which are not compatible with the nature of the Court, applies to these same judges.
2. The president of the COA has the right to the same subsidy as that given to the president of the president of the Supreme Court of Judicature in the way of representation fees, as well as use of the official car.
3. Judges' holidays are decided in such a way as to guarantee that the procedure of a priori control judgement is permanently assured.
1. It is exclusively up to the COA, in general plenary, to exercise disciplinary power over its judges, even if the disciplinary action regards acts carried out in the exercise of other duties. The COA must start the disciplinary proceeding, appoint the respective instructing officer from among its members, decide on possible preventive suspension and pass final judgement.
2. Regarding the decisions of the general plenary in disciplinary matters, appeals must be lodged with this same plenary.
3. With the exception of the content of the previous paragraphs, the disciplinary regime laid down in the law for judicial magistrates applies to the judges of the COA
The rules governing the bringing of civil and criminal liability charges against the judges of the Supreme Court of Judicature, as well as the rules regarding respective preventive detention, apply, with any necessary adaptions, to the judges of the COA.
The president and the judges of the COA are subject to the incompatibilities foreseen in article 218 of the Constitution.
1. The judges of the COA cannot carry out any functions in political parties, political associations connected with them, nor can they take part in party political activities of a public nature.
2. During the term of office, any affiliation with political parties or associations is suspended.
1. The system of impediment and suspicion of judicial magistrates is applicable to the judges of the COA.
2. It falls on the Court to verify the existence of impediment and appraise suspicion.
1. The judges of the COA have the right to receive copies of the "Diario da Republica" [the official newspaper] 1st, 2nd and 3rd issues and appendices, and the "Diario da Assembleia da Republica 1st and 2nd issues, free of charge.
2. The judges of the regional departments also have the right to receive copies of the "Official Journal" of the respective autonomous regions free of charge.
1. The Public Prosecutor is represented at the headquarters of the COA by the Attorney General who may delegate his functions to an assistant attorney general.
2. In the regional departments, the Public Prosecutor is represented by the magistrate duly appointed by the Attorney General , who is substituted when away or unable to attend by his legal substitute.
3. In the collective body referred to in paragraph 1 of article 11, the Public Prosecutor is represented by the magistrate in the regional department that prepares the accounts of the autonomous region.
4. The Public Prosecutor exercises the power and authority laid down in procedural law.
1 -The COA can impose fines in the following cases:
a) The non-settlement, collection or delivery to the State coffers of owned revenue;
b) The infringement of regulation regarding the preparation and implementation of budgets, as well as the entering upon authorization or payment of public expenses;
c) The failure to carry out, or the improper retention of, staff deductions obligatory by law;
d) The failure to submit accounts within the period of time laid down by law;
e) The failure to supply information that has been asked for, to remit solicited documents or to appear in order to make statements;
f) The introduction into the files and accounts of items that may lead the Court into error;
g) The failure to opportunely submit documents whose remittance is obligatory by law;
h) The unjustified failure to cooperate under the terms of article 31, which causes difficulties in the exercise of duties.
2. The maximum limit of fines is half the net annual salary, including all additional remuneration, of the person liable or, when these persons do not draw a salary, half the basic salary of a director general.
3. Fines are graduated according to the seriousness of the offence and hierarchical level of the persons liable.
1. In the case of embezzlement or diversion of moneys or other securities, or improper payments, the COA may order the persons liable to make restitution of the sums covered in the infraction to the State coffers, without prejudice to criminal and disciplinary proceedings which might also be brought.
2. The imposition of fines does not preclude simultaneous just restitution.
The COA can absolve the infringer from financial liability incurred or reduce this liability, when the existence of levis culpa is proven. The reasons that justify such action must be recorded in the collective judgement decision of the Court.
Any person suspected of having infringed the law is assured the right to be heard previously.
1. Any person who willingly introduces into proceedings or accounts items that may lead the Court into error is given a sentence corresponding to the crime of falsification of documents.
2. In the cases mentioned in article 48, the persons liable are given sentences corresponding to gross contempt of court when, having been fined, they do not carry out the orders of the Court.
1. In the case of embezzlement or diversion of moneys or securities belonging to the State or other bodies subject to control by the COA, the person or person who committed the deed are financially liable.
2. Managers or members of boards of directors or similar, extraneous to the fact, are also liable when:
a) While those legally responsible were present and without impediment, on management orders, the guarding and safekeeping of moneys or securities was entrusted to the person who embezzled or diverted such moneys.
b) By their appointment or nomination, a person known to be morally unsuitable has been given a position in the exercise of which the deed was carried out.
c) While carrying out the control duties with which they were incumbed, they proceeded with gross fault, namely the non-carrying out of COA recommendations on the need for internal control.
3. The COA evaluates the degree of guilt in accordance with the circumstances of the case, taking into account the nature of the main functions of the managers or members of boards of directors, the amount of securities and funds transacted, and the human and material resources available in the service.
1. The COA and its regional departments benefit from administrative autonomy.
2. The installation and operation expenses of the Court, including the regional departments, are supported by the State and are included in the respective budget.
3. The court prepares a budget draft and submits it within the period of time laid down to draw up the legislative bill for the State Budget.
The Court must:
a) Approve the draft for its annual budget, including those of the regional departments.
b) Submit suggestions for the legislative measures necessary for the operation of the Court, including the regional departments, and for its support services.
c) Determine organizational and operational guidelines for its support services, including those of the regional departments
The President of the Court, with powers of delegation to the Director-General must:
a) Supervise and orientate the support services and financial management of the Court and its regional department, exercising in such domains, including that of staff management, the same powers as those belonging to ministerial competency.
b) Orientate the preparation of the budget draft and proposals for budget changes.
c) Give support services orders and instructions that are felt necessary in order to better carry out the direction determined by the Court and its effective operation
1. The board of direction of the Court is presided over by the Director-General, and in the regional divisions by the Auditor-General, and includes two deputies that occupy management positions in the General-Direction, one of which shall be in charge of the administrative services.
2. The two deputies on the board of direction are appointed by the President, having heard the Court, and proposed by the Director-General. The respective substitutes must also be appointed.
3. In the regional departments, the deputies of the board of direction are appointed by the judge and proposed by the Auditor-General.
4. The board of direction has financial administration competency, which includes the normal management of the support services. It must:
a) Authorize expenses which need not be authorized by the President.
b) Draw up the plan for the Court budget and Coffer budget, as well as proposals for budget changes that are felt necessary;
c) Manage the Court Coffers.
5. The President has the casting vote.
1. The Coffer of the Court of Auditors, created by Law Decree 356/73, dated 14th July, enjoys administrative and financial autonomy, is managed by the board of directors, and falls under, appropriation accounts. [The organisms or service]
2. The Coffer revenue comes from:
a) Revenue from emoluments collected by the Court services;
b) Sales of books or periodicals published by the Court;
c) Other revenue to be determined by law.
3. Expenses of the Coffer are constituted by:
a) Current and capital expenditure which in each year cannot be met by the funds allocated in the State Budget;
b) Expenditure resulting from the payment of participation in judicial fees, subsidies, bonuses or any other remuneration owed by law to the judges and support service staff of the Court;
c) Expenditure resulting from the publication of books or periodicals;
d) Expenditure resulting from the carrying out of research, audits, appraisals and other work ordered by the Court when unable to be carried out by the staff of the Court support services.
4. The Court must approve the Coffer's private budget in plenary session, with all other matters covered by the content of general law.
5. The coffers of the regional departments are governed by the content of Law Decree 137/82, dated 23rd April, although the approval of the respective budgets is subject to the regime foreseen in the previous paragraph.
1. The COA has at its disposal services providing technical and administrative support integrated within the president's office the judge's office in the General-Direction including the "Contadorias Gerais" [Accounts offices of the COA] of the regional departments.
2. The structure, nature and competency of the support services, as well as its staff and the respective legal regime, are recorded by law decree.
3. In the charter referred to in paragraph 2, the following guiding principles must be followed:
a) The structure of the services and its working staff must permit the effective carrying out of the competency entrusted to the court;
b) The regulations regarding the appointment of management personnel, auditors and audit technicians with functions of inspection must make possible the formation of a highly qualified nuclei;
c) The remunerative statute of the staff referred to in sub-paragraph b) must not be inferior to that of other Public Administration services, within the general pay scheme of the civil service namely those charged with control responsibilities.
The carrying out of condemnatory collective judgements of the COA and the coercive collection of emoluments of the same Court are the competency of the tributary courts of the 1st instance.
Emoluments to be approved by law are owed for the services of the COA and its General-Direction.
1. The procedural steps and the term of duration of corresponding acts of the COA are governed by law.
2. Regarding everything not governed by the charter referred to in the previous paragraph, the Court's support services are governed by the regulations applicable to the administrative procedural law, except in cases when they carry out judicial acts.
1. The following decisions of the COA are published in the 1st issue of the "Diario da Republica":
a) The collective judgements decisions that establish jurisprudence;
b) Any other decisions which under the law are binding in nature.
2. The following are published in the 2nd issue of the "Diario da Republica":
a) The report on the General State Account;
b) Reports on the accounts of the autonomous regions;
c) The annual activity report;
d) The collective judgements passed regarding reappraisal of seal approval procedures that the COA feels should be published;
e) Annulment of seal approval collective judgements;
f) Other collective judgements decisions the COA feels should be published.
1. The judges of the CIA who are carrying out their duties on the date that this present law becomes effective shall begin to occupy the vacancies created under terms of permanent nomination to office.
2. The person occupying the position of vice-president on the date that the present law becomes effective shall begin to carry out the duties of vice-president of the 1st Section, thus starting the period of time referred to in paragraph 2 of article 34.
1. The regime of representation foreseen in article 10 of Law Decree 22 257, dated 25th February 1033, and later separate legislation must be faded out within five years.
2. It is not permitted to make new appointments under the protection if the said regime from the date this present law comes into effect.
1. Of the presently pending accounts in the General Direction of the COA which have not yet been distributed for jurisdictional verification, only those in which there have been detected or there are strong suspicions of embezzlement or serious irregularities are submitted for judgement.
2. The other accounts are returned to the services in charge of them, although they may be called for judgement within a ten year period if such an order is given by the Court, on its own initiative or at the request of the Attorney General or any other interested party with a legitimate reason to do so.
1. Law 23/81, dated 19th August, and complementary legislation, is repealed, although any of its provisions which do not clash with the precepts and underlying principles of this present law remain temporarily in effect.
2. All provisions which confer competency on other separate Governmental bodies, in the COA, its President, judges of the regional Departments and Director-General in matters of organization and operation of services, personnel management and budget management of the regional divisions, including its private coffers, are repealed.
3. The development of the principles laid down by this present law regarding the regional departments of the COA is carried out by law decree.
While they still exist, the dependant services of the ministries and of Regional Governmental Departments remain subject the COA control of the legality of their expenditure.
This present law comes into effect on 1st January 1990.
Approved on 27th June 1989.
Vitor Pereira Crespo
The Parliamentary President
Enacted on 2nd August 1989.
Let it be published.
MARIO SOARES
The President of the Republic
Countersigned on 4th August 1989.
Anibal Antonio Cavaco Silva
The Prime Minister
