In preparing its Report and Opinion on the General State Accounts (CGE), the Administrative Court (TA) has been recommending that the government implement measures to improve Public Financial Management (PFM). These recommendations have been, repeatedly and continuously, poorly implemented, resulting in negligible progress in the areas in need of improvement. In the absence of legal provisions giving the TA the power to enforce the recommendations, all it has to do is refer cases that show financial responsibility to the Public Prosecutor’s Office for legal purposes, and issue information to the Assembly of the Republic (AR) on the implementation of the recommendations issued in the previous year’s CGE Report. In order to improve the level of implementation of the recommendations in question, it is proposed to revise the legislation that guides the TA’s actions in order to, among other things: make the TA’s recommendations binding, which should include judging the audit reports carried out as part of the preparation of the Report and Opinion on the CGE; and allow the TA to issue an opinion on the degree of compliance of the financial statements with the applicable laws and standards, which could be an incentive for the government to improve its performance in subsequent financial years. Read more...
 
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