Tribunal de Contas
Summary
The Tribunal de Contas (Court of Auditors) is the supreme audit institution of Portugal, constitutionally established under Article 214 of the Constitution of the Portuguese Republic and governed by Lei n.º 98/97. It is a sovereign body ranking equally with other supreme courts and exercises audit, consultative, and jurisdictional functions. The President is appointed by the President of the Republic on the proposal of the Government for a four-year mandate; judges are selected through competitive examination with judicial independence protections. The Tribunal audits the General State Account, the accounts of the Autonomous Regions of the Azores and Madeira, and the accounts of all entities receiving public funds. It has full statutory access to all financial records and submits annual reports to the Assembleia da República (parliament).
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | 4 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Lei n.º 98/97, de 26 de Agosto (Lei de Organização e Processo do Tribunal de Contas)
- Citation
- Lei n.º 98/97, de 26 de Agosto; CRP art. 214
- Full text
- Full text of law →
Jurisdiction scope
State accounts and the General State Account; public expenditure by all state bodies, autonomous regions, and local authorities; also exercises jurisdictional liability for public accounting infractions