Court of Auditors to “unfavorably” the 2013 accounts … – Business Journal – Portugal

Court of Auditors to “unfavorably” to the 2013 accounts of the Constitutional

The Court of Auditors (TB) in the financial audit of the Constitutional Court (TC) for the year 2013, and whose report released on Tuesday, April 21, identified possible financial offenses and other irregularities, which did make an “unfavorable judgment.”

In its judgment on the delivery of the Constitutional Court of the accounts relating to 2013, the Court of Auditors “makes a negative judgment,” because of errors, malpractices and irregularities detected in this analysis, including the payment meal allowance, accumulated with the allowances for participation in TC session, and the allocation of vehicles for personal use “each and every one of the counselors judges.”

The Court of Auditors chaired by Guilherme d’Oliveira Martins, underlines in particular that “the internal control system is deficient,” that “the balance control system is not effective, the absence of comprehensive and detailed information on the registration of goods in inventory” and that ” the underlying transactions, which were checked by sampling revealed irregularities “.

In contradiction, the President of the Constitutional Court, Joaquim de Sousa Ribeiro, expressed” (…) the true disgust and concern that causes the judgment the Auditors’ Report intends to be formulated on the 2013 account “. He continues: “Surely it is unfair to the substantive reality of the orientation of the financial management of this Court, and, in essence, its practice, this judgment seems to us also, to a first analysis – not Yet although comparative data enabling reliable appraisal -. without sufficient basis “

In its brief, the Court of Auditors’ payments to magistrates to be under any financial offenses, specifically with regard to the aid cost. “On 1 November 2012, by amending the procedure followed before, with no evidence of formal determination by those who had the power to authorize expenditure, have been processed and paid to the Judges Counselors travel expenses for participation in TC session without deduction of the daily allowance of meal allowance, contrary to Article 37 of Decree No. 106/98 (…) “, he said.

So, he adds,” the payment of meal allowance in accumulation with the allowances for participation in TC session, lack of legal compliance, “(…)” so that “the period between November 2012 and December 2013, payments for the allowance of meal allowance in the amount Global € 12,329.98, are illegal and improper and resulted in actual harm to the public purse of the same amount. “

Later, reiterates that” such overpayments caused actual harm to the public purse of € 12,329.98 and therefore constitute any reintegratory financial responsibility (…) attributable jointly and severally (…) Dulce Nídia Pinheiro da Fonseca Monteiro Marques O’Neill, Head of DAF Division, by order issued on 29 October 2012; and Joaquim José Coelho de Sousa Ribeiro and Maria Manuela Pereira Lopes Baptista, President and SG TC, respectively, with delegated authority who authorized the payments. “

In this regard, Joaquim de Sousa Ribeiro, in adversarial exercise, stresses that “are present at a party, for signature, tens of payment appropriations (…) As for the salaries, are presented for signature, along with other commitments, only maps with global funds to pay … that the signatory signs without any reservation or dubitative prevention, since it comes to costs arising directly from legal provisions. “

” By these maps, the signatory has no possibility to take notice of what is paid to each employee and which the analytical composition of each of these benefits, which would be possible only with the consultation of the relevant individual cases. Such a query is, for minimum standards of reasonableness, unenforceable for this purpose. Always miss therefore even be taken by verified any of the illegalities in question – which is not granted – the possibility of establishing a subjective imputation link, necessary assumption of both reintegratory responsibility (…), as the penalty responsibility ” , adds the president of the Constitutional Court.

As for the internal control of the Constitutional system, the Court states that it found “the absence of manual internal control procedures, in particular, specific rules for the control of own revenue, asset, the use of vehicles and stocks. The control equipment is not complete nor effective. “

It also outlines that found” flaws in the organization of individual personnel records and procurement of goods and services (which have not been publicized on the internet portal) , commitments to perform extraordinary work and mounting expense reimbursement thresholds “.

In addition,” we noticed an operational weaknesses as the revenue collected by the TC, lying ongoing procedures for ensure the completeness of accounting records control of the charged revenues in the 4th Section of SJ (which reverts to the state). “

The addition,” the TC did not meet the principle of treasury unit, location however regularized with the transfer of almost the entire balance to the IGCP, “the Court of Auditors, adding that” in the overall context, the internal control system does not provide a reasonable degree of effectiveness in the prevention and detection of errors and irregularities, the that justify the qualification of “Poor”

Finally, when the legality and regularity, there were also failures to point out, by the Court of Auditors, the Constitutional Court:. “We found the assignment, since 2000 as a vehicle for personal use (with fuel card and green way, with defined thresholds) to all and to each of Directors Judges. Since only the President and the Vice President of the TC are entitled to official vehicle, other vehicles are not existing general services appropriate regulations for use and control. “

Moreover,” operations underlying revenues were verified, on a test basis, having been revealed that in 2013, the TC did not record about 13 m € corresponding to a drive portion of bank guarantees “.

So, in conclusion , the Court points out that “the judgment concerning the reliability of the 2013 accounts to provide documents is unfavorable (in the sense of this expression in financial audit), because of the impact of these errors and irregularities: the internal control system is deficient ; the balance control system is not effective the absence of comprehensive and detailed information on the goods in inventory; in accounting for revenue and expenditure in orçamento_RP are not complied with the principles and fiscal rules for € 1.4M; the underlying transactions, which were checked by sampling revealed irregularities; accountability to TB did not obey the Instruction No. 1 / 2004-2.ª S “, recommended that all these points are cleared.

The financial audit of the Constitutional Court was established to examine the account of management in 2013, check the accounting of revenue and expenditure, as well as the legality and regularity of the underlying transactions. The audit covered the year 2013, with extension, where appropriate, the earlier and later periods, clarifies the Court of Auditors.