Decreto-Lei n.º 513-H/79, de 24 de Dezembro de 1979
Decreto-Lei n.º 513-H/79 de 24 de Dezembro O desequilíbrio existente entre os meios humanos afectos aos serviços do Tribunal de Contas e o volume crescente dos trabalhos que lhes são solicitados tem vindo a acentuar-se de ano para ano, reflectindo-se, significativamente, no julgamento das contas.
No último triénio, a média anual de entradas de contas foi de 3534, enquanto a capacidade de resposta, no mesmo período, não foi além de 1371 contas julgadas.
Trata-se de uma situação deficitária de carácter crónico que, prolongada por anos, deu como resultado uma acumulação hoje cifrada em cerca de 16000 contas por julgar.
A reorganização da Direcção-Geral, a efectuar nos termos do Decreto-Lei n.º 56/79, de 29 de Março, permitindo elevar para o dobro o pessoal de execução existente, não vem resolver, com a necessária celeridade, o problema da liquidação de contas, pois exige-se dos novos funcionários uma especialização técnica de aprendizagem demorada.
Nestas circunstâncias, considera-se indispensável e urgente adoptar medidas expeditas e excepcionais de simplificação relativamente ao exame das contas atrasadas. Ao presidente do Tribunal atribui-se competência para dispensar o julgamento de contas anteriores a 1977, desde que elas, através da análise por sondagem dos seus principais comprovantes e da verificação do apuramento, não apresentem irregularidades graves.
Todavia, não se afigura aceitável a prescrição da responsabilidade financeira dos gestores com a devolução das contas. Durante cinco anos, elas permanecerão obrigatoriamente nos arquivos dos serviços, podendo em qualquer momento ser reexaminadas e, porventura, julgadas.
Considerou-se, outrossim, não dever aplicar-se essas regras às contas dos exactores da Fazenda Pública, as quais continuam a ser remetidas, examinadas, liquidadas e julgadas nos moldes normais.
Assim: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O presidente do Tribunal de Contas, por iniciativa própria ou sob proposta do director-geral, poderá determinar a devolução das contas das gerências anteriores a 1977 que se encontrem por julgar...
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