Accountability Enforcement
Actos do TCA • Jurisprudência
Financial responsibility arises from financial infractions identified by the Court of Auditors and is enforced through jurisdictional processes of reintegrative or punitive financial responsibility.
These jurisdictional processes are based on audit reports, audit findings, the corresponding judgments, and all Court decisions identifying situations leading to financial responsibility,
The procedure for reintegrative financial responsibility is extinguished by prescription (a period of 10 years) or by payment of the amount to be reimbursed within the deadline established by the presiding Judge
The procedure for sanctioning financial responsibility is extinguished by prescription (a period of five years), death of the responsible individual, amnesty, payment, or exoneration of responsibility.
The prescription period of the procedure for financial responsibility begins from the date of the infraction or, if it cannot be determined, from the last day of the respective management period.
The prescription period is suspended upon the submission of the account or process to the Court of Auditors or the commencement of the audit and until the responsible individual is heard, without exceeding two years.
