About the Court of Auditors

Sobre TCA

The Court of Auditors, as the authority for external control of public finances, adheres to constitutional principles including: independence from other branches of government or authorities; exclusive adherence to the law; substantiation, mandatory nature, and precedence of its decisions; publicity; and the right to cooperate with other authorities.

Mission

Vision

Values

Missão

This is our

Mission.

To oversee the legality of financial and administrative management acts of the State and other public and private institutions as mandated by law, ensuring the proper utilization of public resources for the benefit of the Angolan citizen.

Visão

This is our

Vision

To become a reference institution in public expenditure control and to collaborate in the improvement of Public Administration for the benefit of Society

Valores

These are

our Values

Competence, Integrity, Humility, Punctuality, Loyalt

Function, Jurisdiction and Responsibilities

The Court of Auditors is the sovereign entity responsible for the external control of public finances in the following domains:

Legality and regularity of public revenues and expenditures

Assessment of financial management.

Enforcement of Responsibilities for financial infringements

Court of Auditor Responsibilities

Entities in the cooperative and private sectors that utilize funds obtained from or with intervention of the public sector. Specifically, it is the responsibility of the Court of Auditors:

Material Resnponsability

Provide an opinion on the General State Account;
Judge the accounts of the entities, services, and entities under its jurisdiction;
Preventively oversee the legality of acts and contracts generating expenses or representing financial liability of entities under its jurisdiction;
Conduct, either on its own initiative or upon request of the National Assembly, inquiries and audits of an accounting, financial, or asset nature in entities under its jurisdiction;
Exercise other functions as determined by law;
Ensure the oversight of the application of financial resources donated to the State by national and international entities.

Supplementary Material Responsibility

Approve internal regulations deemed necessary for its operation;
Issue instructions regarding how accounts should be rendered and processes submitted for its consideration;
Decide on the financial responsibility incurred by offenders, either relieving or grading it, according to the Law;
Propose legislative measures deemed necessary for the performance of its duties.