Tribunal de Contas de Angola
Rua 17 de Setembro, Cidade Alta
Luanda - Angola
Concurrent
Fiscalização
Concurrent oversight is the mode of oversight that the Court of Auditors conducts on administrative procedures and acts involving personnel expenses, throughout their physical and financial execution, during or before the closure of the management period.
It is developed in an articulated manner with preventive oversight and successive oversight, without prejudice to the powers granted to the Court of Auditors in terms of enforcing financial responsibility.
The Court of Auditors monitors the execution of acts, contracts, budgets, programs, projects, management procedures, financial activity under its jurisdiction, and the execution of the State General Budget.
Concurrent oversight is conducted through audits, investigations, and inquiries.
Entities subject to the jurisdiction of the Court of Auditors are audited only once for the same subject matter during the fiscal year.
The Plenary of the Court approves the Annual Plan for Concurrent Oversight, with the possibility of conducting concurrent oversight as needed.
Once the procedures for conducting concurrent oversight are established, the Court of Auditors notifies the entity to be audited, requesting all necessary information for the completion of the action, in accordance with the collaboration duty outlined by law. This notification serves as an advisory to the entity and does not require its consent.
Entities have a deadline of 20 business days, following notification from the Court of Auditors, to exercise their right to a contradictory procedure. The entity must provide as much data as possible to justify what is attributed to it in the report, thereby contradicting its content.
Upon the expiration of the designated deadline for the contradictory procedure, entities must submit their statement to the Reporting Judge of the case.
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