Prior approval by the Court of Auditors: the chronicle of a death foretold

Abstract

This article provides an overview of the criticisms levelled at ex ante scrutiny of public expenditure in Portugal, as well as the measures taken under Lei No. 98/97 to limit its scope and undermine its effectiveness. In this context, it argues that the options set out in the proposed reform of the Portuguese Supreme Audit Institution (Tribunal de Contas) should be viewed as part of a natural process that began with the 1989 and 1997 reforms and has intensified through successive legislative interventions in this area. The article concludes with brief remarks on the Internal Control System, explaining that although reforming it will require significant effort to transform public administration and create new control structures, this process is already underway.