The rule appears in the preliminary version of the State Budget (OGE) for 2021, consulted by Lusa, according to which preventive inspection is exercised through the declaration of conformity (visa) issued by the Court of Auditors.
According to the same document, the budgetary units of the organs of the central and local government of the State and other similar entities must submit to the Court of Auditors contracts of any nature, with a value equal to or greater than 600 million kwanzas.
Contracts that require preventive inspection only take effect after obtaining a visa from the Court of Auditors or if the established term is exceeded.
Public contracting entities that enter into contracts under the delegation of powers by the President of the Republic will have to observe the same value limits, regardless of the body that executes the expenditure.
The OGE proposal also provides for the possibility for the President of the Republic, as the holder of the executive power, to grant State guarantees to national economic operators, for projects within the scope of the national economy diversification program, with a limit of 252,350 million kwanzas.
On the other hand, "it is forbidden to carry out expenses, start works, enter into any contracts or request goods without prior commitment, observing the commitment limit established in the financial schedule or in an amount that exceeds the limit of budget credits authorized ".
In order to prevent eventual insufficiencies in revenue collection, the President of the Republic is authorized to captivate up to 100 percent of the budget allocations for certain projects in the Public Investment Program and development support expenses, says the preliminary version of OGE 2021.
Special expenses, allocated to the sovereign bodies and public services that perform the functions of internal and external security of the State are subject to a special regime and coverage, execution and accountability, "in terms that ensure the reserved or these functions and the public interest, effectively, promptly and efficiently ".
OGE 2021 provides budgetary credits that allow the creation of Special Financial Security Funds, which will act as a strategic reserve for the State for the execution of these expenses, the form of use and rendering of accounts being regulated by the President of the Republic.
The OGE proposal for 2021, delivered on Friday at the National Assembly, includes estimated revenues of 14.12 billion kwanzas and expenses fixed in the same amount for the same period.
