Resolução do Tribunal de Contas n.º 2/2018 de 18 de dezembro de 2018
| Data de publicação | 18 Dezembro 2018 |
| Número da edição | 243 |
| Órgão | Tribunal de Contas |
| Seção | Série 2 |
O Plenário Geral do Tribunal de Contas, reunido em sessão de 14 de dezembro de 2018, ao abrigo do disposto na alínea h) do artigo 75.º, conjugada com a alínea b) do artigo 104.º, e no n.º 4 do artigo 51.º, aplicado em articulação com o n.º 3 do artigo 107.º, todos da Lei de Organização e Processo do Tribunal de Contas (Lei n.º 98/97, de 26 de agosto), delibera:
1. Aprovar os programas de fiscalização prévia, concomitante e sucessiva da Secção Regional dos Açores do Tribunal de Contas, para o ano de 2019, tendo presente os objetivos estratégicos, e as correspondentes linhas de ação estratégica, fixados no Plano Trienal 2017-2019, aprovado pelo Plenário Geral, em sessão de 23 de novembro de 2016.
2. Não dispensar de fiscalização prévia, em 2019, qualquer dos serviços ou organismos sujeitos à jurisdição e aos poderes de controlo financeiro da Secção Regional dos Açores do Tribunal de Contas, não acionando a possibilidade prevista na alínea a) do n.º 1 do artigo 38.º da Lei de Organização e Processo do Tribunal de Contas.
3. Não dispensar qualquer das entidades sujeitas à jurisdição e aos poderes de controlo financeiro da Secção Regional dos Açores do Tribunal de Contas da obrigação de remessa, ao Tribunal de Contas, dos documentos de prestação de contas relativos ao ano económico de 2018 e a gerências partidas de 2019, não acionando a possibilidade prevista no n.º 4 do artigo 51.º da Lei de Organização e Processo do Tribunal de Contas.
4. Os processos de prestação de contas devem ser instruídos de acordo com as Instruções aplicáveis.
5. Salvo o disposto nos números seguintes, a...
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