Preventive
Fiscalização
Preventive or prior oversight, as it is also called, is the initial phase of control by the supreme entity overseeing public finances.
Its purpose is to verify whether the acts and contracts subject to it comply with the current laws and whether the resulting charges have budgetary authorization.
Preventive oversight is conducted through the issuance of approval or refusal, and the issuance of a declaration of compliance.
All entities determined by law, under the jurisdiction of the Court of Auditors.
Acts and contracts subject to preventive oversight must be submitted to the Court of Auditors within 30 days after their execution or conclusion.
Decrees, orders, contracts, and other documents subject to preventive oversight are deemed approved 30 days after submission to the Court of Auditors, unless additional or missing information is requested. In such cases, the deadline is suspended until the required information is provided.
In cases where the Court of Auditors does not issue a decision within 30 days after the submission of a process for obtaining approval, the acts or contracts may take effect. However, this does not preclude the possibility of subsequent determination of liabilities.
General Secretariat of the Court of Auditors
Portal www.tca.ao
