Resolução n.º 103/2006, de 15 de Dezembro de 2006
Resoluçáo n.o 103/2006
Remessa de contas ao Tribunal
O Tribunal de Contas, em reuniáo do plenário da 2.a Secçáo de 29 de Novembro de 2006, delibera, ao abrigo do n.o 3 do artigo 51.o da Lei n.o 98/97, de 26 de Agosto, o seguinte:
1 - Apenas devem ser remetidas ao Tribunal de Contas as contas de gerência cujo valor anual, de receita ou de despesa, seja superior a:
1.1 - Municípios, freguesias, áreas metropolitanas, grandes áreas metropolitanas, comunidades urbanas, comunidades intermunicipais de direito público, assembleias distritais, associaçóes de municípios e associaçóes de freguesias - E 1 000 000;
1.2 - Entidades prestadoras de cuidados de saúde (incluindo os hospitais prisionais) - E 5 000 000;
1.3 - Outras entidades - E 2 500 000, com excepçáo das entidades a seguir indicadas, cujas contas deveráo ser sempre remetidas:
1.3.1 - Serviços públicos com funçóes de caixas do tesouro;
1.3.2 - Universidades e estabelecimentos de ensino politécnico, incluindo todas as unidades orgânicas, faculdades, departamentos e escolas, com expressáo dos limites globais da receita e despesa no Orçamento do Estado, dotados de autonomia financeira, incluindo a de conta, e quaisquer outras entidades de direito público ou privado
(v. g. associaçóes e fundaçóes), cujas contas devam ou náo ser obrigatoriamente objecto de consolidaçáo, por força do estabelecido no POC-Educaçáo, aprovado pela Portaria n.o 794/2000, de 20 de Setembro, e tenham de ser sempre prestadas directamente ao Tribunal de Contas, nos termos do artigo 2.o,n.o 2, alíneas a)e g), da Lei n.o 98/97, de 26 de Agosto, conjugado com o artigo 51.o, n.o 1, alínea o), da mesma lei;
1.3.3 - Centros de formaçáo profissional de gestáo participada, criados por protocolo celebrado entre o Instituto de Emprego e Formaçáo Profissional e outras entidades;
1.3.4 - Entidades inseridas no sector público empresarial. Nos casos previstos nos n.os 2 e 3 do artigo 52.o da Lei n.o 98/97, de 26 de Agosto (gerências partidas), o valor anual de receita...
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