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Court of Audit

The Court of Audit is the supreme body entrusted with the monitoring of the public expenses legality and with the assessment of accounts the law submits to it. Its tasks are laid down in article 214(1) of the Constitution of the Portuguese Republic.

It has jurisdiction and exercises powers of financial monitoring in the scope of the Portuguese legal system at both national and international levels [article 1(2) of the Law on the Organisation and Case Treatment of the Court of Audit/LOCTCA].

With seat in Lisbon, its regional sections are located in the Autonomous Regions of Açores (seat in Ponta Delgada) and Madeira (seat in Funchal) [article 3(1), (2) of the LOCTCA].

As regards the Court of Audit, the Public Prosecution Service is represented as follows: at the seat, by the Prosecutor General, who may be assisted and substituted by the Vice-Prosecutor General and by deputy prosecutors general on temporary assignment; at the regional sections, it is represented by the public prosecutor nominated by the Prosecutor General [articles 8(1/a), 19(1/b), 20, 172 of the Statute of the Public Prosecution Service/SPPS; 29(1), (2) of the LOCTCA].

The co-ordination of the PPS’s representation at the Court of Audit is ensured by one of the deputy prosecutors general nominated by the Prosecutor General every two years [article 20(3) of the SPPS].




Edifício-Sede: Av. da República, n.º 65, 1050-189 Lisboa
Telephone: (351) 217 945 107
Fax:  (351) 217 932 302