Court of Auditors of Portugal
E461568
The Court of Auditors of Portugal is the supreme audit institution responsible for overseeing the legality and efficiency of public expenditure and the management of public funds in Portugal.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Court of Auditors of Portugal canonical | 1 |
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
constitutional body
ⓘ
public institution ⓘ supreme audit institution ⓘ |
| appliesTo |
central government
ⓘ
local authorities ⓘ public foundations ⓘ public institutes ⓘ regional administrations ⓘ state-owned enterprises ⓘ |
| branchOfGovernment | judicial branch ⓘ |
| canIssue |
audit reports
ⓘ
judgments on financial liability ⓘ opinions on draft legislation with financial impact ⓘ |
| country | Portugal ⓘ |
| hasRole |
audit of local government finances
ⓘ
audit of public contracts ⓘ audit of public expenditure ⓘ audit of public revenue ⓘ audit of social security funds ⓘ audit of state-owned enterprises ⓘ control of public debt operations ⓘ external control of public finances ⓘ issuance of opinions on State General Account ⓘ issuance of opinions on regional and local accounts ⓘ judgment of financial liabilities of public officials ⓘ oversight of efficiency of public spending ⓘ oversight of legality of public spending ⓘ oversight of regularity of public accounts ⓘ preventive control of certain public expenditures ⓘ sanctioning of financial responsibilities ⓘ subsequent control of public accounts ⓘ |
| headquarters | Lisbon NERFINISHED ⓘ |
| jurisdiction | Portuguese Republic NERFINISHED ⓘ |
| legalBasis |
Constitution of the Portuguese Republic
NERFINISHED
ⓘ
Law on the Organization and Process of the Court of Auditors NERFINISHED ⓘ |
| locatedIn | Lisbon ⓘ |
| memberOf |
Contact Committee of the Supreme Audit Institutions of the European Union
NERFINISHED
ⓘ
European Organization of Supreme Audit Institutions NERFINISHED ⓘ International Organization of Supreme Audit Institutions NERFINISHED ⓘ |
| officialLanguage | Portuguese ⓘ |
| officialName | Tribunal de Contas NERFINISHED ⓘ |
| reportsTo | Assembly of the Republic of Portugal NERFINISHED ⓘ |
| supervises |
efficiency of public expenditure in Portugal
ⓘ
legality of public expenditure in Portugal ⓘ regularity of public accounts in Portugal ⓘ use of public funds in Portugal ⓘ |
| typeOfAudit |
compliance audit
ⓘ
financial audit ⓘ performance audit ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.