The Portuguese Court of Audits ( pt, Tribunal de Contas) is the high-
court
A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in acco ...
in
Portugal
Portugal, officially the Portuguese Republic ( pt, República Portuguesa, links=yes ), is a country whose mainland is located on the Iberian Peninsula of Southwestern Europe, and whose territory also includes the Atlantic archipelagos of ...
responsible for reviewing the legal issues on public expenditure and delivering judgement on those accounts relating to:
* General Accounts of the State
* accounts of the Autonomous Regions of the Azores and of Madeira
* liability of financial offences
See also
*
Judiciary of Portugal
The judiciary of Portugal is a system of courts that together constitute one of the four organs of Sovereignty as defined by the Portuguese Constitution. The courts are independent from the other three Portuguese organs of Sovereignty ( Presid ...
*
Constitution of Portugal
The present Constitution of Portugal was adopted in 1976 after the Carnation Revolution. It was preceded by a number of constitutions including the first one created in 1822 (following the Liberal Revolution of 1820), 1826 (drawn up by King ...
References
External links
*
Auditors
An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...
Politics of Portugal
Portugal
Portugal, officially the Portuguese Republic ( pt, República Portuguesa, links=yes ), is a country whose mainland is located on the Iberian Peninsula of Southwestern Europe, and whose territory also includes the Atlantic archipelagos of ...
Supreme audit institutions
Courts and tribunals with year of establishment missing
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