Audit

Tribunal Administrativo

TA

71/100

Summary

The Tribunal Administrativo (Administrative Court) is Mozambique's supreme audit institution and the highest court in administrative matters, a dual role that is unusual among SAIs. It is constitutionally established under Articles 225-232 of the 2004 Constitution and exercises external audit of public accounts alongside its judicial functions. The President of the Tribunal is appointed by the President of the Republic with confirmation by the Assembly of the Republic for a five-year renewable term; judicial members are recruited by the Superior Council of Administrative Judicature from law graduates and senior civil servants. The Tribunal audits government accounts, prior-audits contracts, and certifies the General State Account (Conta Geral do Estado), which is submitted to the Assembly of the Republic. Open Budget Survey assessments have flagged concerns about the institution's independence and resource adequacy, scoring oversight capacity in the moderate range.

Independence Scorecard

Independence Score: 71/100 (good)
71/100
Moderate
Methodology v0.1
AppointmentMixed (multi-branch)
Term length5 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Constitution of the Republic of Mozambique, 2004, Articles 225-232; Lei n.° 5/92 de 6 de Maio (Organic Law of the Administrative Court)
Citation
Const. 2004 Arts. 225-232; Lei 5/92
Full text
Agency website →

Jurisdiction scope

All central government accounts, public entities, municipalities, and parastatal bodies; exercises both administrative judicial functions and external audit of the state

Secondary Sources