Successive
Fiscalização
The Court of Auditors conducts successive oversight to verify whether the expenses corresponding to acts and contracts subject to preventive oversight were carried out based on the prior approval of the Court.
Successive oversight also encompasses how any entities in the cooperative and private sectors utilize funds from the State General Budget or with intervention from the public sector
The Court of Auditors may, on its own initiative or upon request from the National Assembly, conduct inquiries, investigations, and audits of entities under its jurisdiction
Each calendar year, the Court of Auditors selects the services or entities under its jurisdiction that are subject to effective successive oversight of the accounts for the past fiscal year.
The accountability process is annual, unless there is a complete replacement of the responsible individuals within the same year, in which case an account must be organized for each management period. The deadline for submitting accounts is six months from the last day of the period to which they refer.
