Court of Auditors Case Law

Recommended Prerequisites

NA

Teaching Methods

Teaching methodology: Seminars alternating with case law discussion.

Learning Outcomes

To study the nature, functions, jurisdiction and competence of the Court of Auditors

To know the structure, organization and functioning of the Court of Auditors

To analyze judgments, sentences and decisions of the Court of Auditors 

Work Placement(s)

No

Syllabus

1. The Court of Auditors: nature, functions, jurisdiction and competence

2. Structure, organization and functioning of the Court of Auditors

3. A priori control

4. Concomitant and successive control

5. Financial responsibility - substantive regime

6. Financial liabilities enforcement

Assessment Methods

Assessment
The evaluation will be carried out through an annotation project: 100.0%

Bibliography

- COSTA, Paulo Nogueira da, O Tribunal de Contas e a Boa Governança - Contributo Para Uma Reforma do Controlo Financeiro Externo em Portugal, Coimbra Editora, 2014, ISBN: 9789723221992

- CLUNY, António, Responsabilidade Financeira e Tribunal de Contas - Contributos para uma Reflexão Necessária, Coimbra Editora, 2011, ISBN: 9789723220148

- TAVARES, José F. F., O Tribunal de Contas - Do Visto, em Especial , Almedina, 2007, ISBN: 9789724030777

- Publicações do Tribunal de Contas disponíveis no site http://www.tcontas.pt/