The Committee on State Reform and Local Government (13th Committee – CREPL XVII), by a communication received on 2 June 2026, requested the Portuguese Public Finance Council to issue an opinion as part of the detailed examination of Draft Law 72/XVII/1 (GOV) – which repeals Law No. 98/97 of 26 August and approves the new law on the organisation and procedure of the Court of Auditors.
The Opinion concludes that “the amendment now proposed to the organisation and procedures of the Court of Auditors should have been previously framed by the new Fiscal Framework Law (or a revision of the current one), given that this legislative process is also underway. As this constitutes a far-reaching reform of the Court of Auditors, the Court’s new vision (regarding its mission and mandate) should be better reflected within the context of an integrated and, ideally, strengthened system of fiscal and financial control, better combining external and internal control, whilst avoiding, in the meantime, the risk of undermining the mechanisms for ensuring legality and sound public management. It is hoped that the new Fiscal Framework Law will be able to address or minimise this risk.”
Date of last update: 16/06/2026
