Lei n.º 23/90, de 04 de Agosto de 1990
Lei n.º 23/90 de 4 de Agosto Extinção de contas de tesouraria A Assembleia da República decreta, nos termos dos artigos 164.º, alínea d), e 169.º, n.º 3, da Constituição, o seguinte: Artigo 1.º - 1 - As contas de tesouraria constantes do anexo 1 são extintas com efeitos a partir da data de entrada em vigor da presente lei, não podendo ser movimentadas depois dessa data.
2 - Os movimentos de tais contas de tesouraria ocorridos entre o final do ano económico de 1988 e a data referida no número anterior devem ser regularizados nos exercícios de 1990 a 1994, nos termos da presente lei.
Art. 2.º Os saldos apurados à data de encerramento de cada uma das contas referidas no artigo anterior são transferidos para uma única conta denominada 'Conta especial de regularização de operações de Tesouraria', abreviadamente designada por CEROT.
Art. 3.º As contas de tesouraria constantes do anexo 2 são levadas, com referência ao final do ano económico de 1988, a uma posição nula, por via da transferência dos respectivos saldos activos e passivos para a CEROT.
Art. 4.º - 1 - Até ao final do 1.º trimestre de 1991 o Governo deve submeter à apreciação da Assembleia da República o primeiro relatório de execução desta lei.
2 - Até final dos 1ºs trimestres de 1992, 1993, 1994 e 1995 o Governo deve submeter à apreciação da Assembleia da República os relatórios finais de execução desta lei.
3 - As Contas Gerais do Estado de 1990 a 1994 devem incluir em anexo os saldos da CEROT e, bem assim, a discriminação dos fluxos que lhes deram origem.
Art. 5.º - 1 - Os Orçamentos do Estado de 1991 a 1994 devem prever as receitas creditícias necessárias para fazer face às responsabilidades decorrentes das operações de regularização e saneamento das contas públicas previstas na presente lei.
2 - O volume total de empréstimos contraídos ao abrigo do disposto no número anterior...
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