"It is up to us to promote the efficient and effective use of public revenues, through a permanent dialogue with the entities subject to our jurisdiction so that, gradually, the still dominant mentality of impunity resulting from the slowness of the judicial system in the execution of judicial decisions is transformed", said this Tuesday Exalgina Gamboa.
For the TC's presiding judge, who was speaking at the opening of a seminar on the institution's 21 years, the body's journey "marks a period of assimilation of new methods of public management in times of peace."
In this context, "Angola's higher control institutions follow the same learning path, fulfilling their responsibilities with the legal instruments and human resources available, not always sufficient to meet the demands of each stage of this long journey", she noted.
The internal life of the Court of Auditors, its organizational status and the effectiveness of financial responsibility for the misuse of public financial resources centralize the reflections of the body's more than two decades of operation.
According to Exalgina Gamboa, the subject under consideration encompasses a "relative complexity with contours that appeal to the interdependence of functions of other institutions of the justice system".
"It is an issue that concerns us and consumes us periods of reflection on the Angolan reality and similar institutions that have already reached higher levels in the treatment of this issue", she stressed.
Which according to Law 15/10 of 14 July "considers the responsibility for the management of public resources to be of a political, financial, civil and criminal nature, so its effectiveness requires planned and transparent action".
"To prevent risks and correct deviations capable of affecting the balance of public accounts", stressed the president of the TC.
In the opinion of Exalgina Gamboa, "there is, in principle, no direct cost-benefit relationship", especially when questioning "whether the work of the judicial instance has full coverage of public finances and whether it has converged to the full and timely recovery of that are embezzled from the public purse".
She also highlighted, in her speech, the work carried out in the last three years, particularly the partial revision of the Organic Law and Procedure of the Court of Auditors, which should culminate in the approval of the new Organic Law and Functioning of the TC.
The new version of the TC's Organic and Functioning Law, which already has the approval of the Angolan Justice and Reform Commission, noted, "will give adequate treatment to several issues of a structural nature that do not contribute to the full fulfillment of the functions of this court effectively".
Exalgina Gamboa spoke of gains for the State, managers and society with the approval of the new Organic and Functioning Law of the TC, as it "deals more clearly and systematically with the different matters that seek to regulate aspects of a substantive, procedural nature and organizational".
The regulation of financial liability, "in particular the reintegration, objectively proposes swift mechanisms for the execution of sentences through the creation of a specialized room for the Court of Auditors' cases in the courts of first instance".
"And an account verification procedure that is also more dynamic and timely, given the importance that the effectiveness of financial responsibility has acquired in recent days in the management of public funds, it is time to take a qualitative leap in this work", he defended.
With the entry into force of that law, she added, "we count on the strengthening of the court with more judges, interoperability with integrated systems" of public financial management and also with new methodologies and technological innovation".
Several topics fill this seminar alluding to the 21st anniversary of the TC, which takes place in Luanda, namely the "Effectiveness of Financial Responsibility in Public Finance Management", whose speaker is the president of the Portuguese Court of Auditors, José Tavares.
The Angolan Audit Court is the supreme body for overseeing the legality of public finances and for judging the accounts that the law subject to its jurisdiction.