Resolução n.º 74/2005(2ª Série), de 15 de Dezembro de 2005
Resolução n.º 74/2005 (2.' série). - Resolução n.º 04/05 - remessa de contas ao Tribunal. - O Tribunal de Contas, em reunião do plenário da 2.' Secção de 30 de Novembro de 2005, 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 - Áreas metropolitanas, assembleias distritais, associações de municípios, associações de freguesias e freguesias - Euro 1 000 000; 1.2 - Entidades prestadoras de cuidados de saúde (incluindo os hospitais militares e prisionais) e unidades militares do Ministério da Defesa Nacional Euro 5 000 000; 1.3 - Outras entidades - Euro 2 500 000, com excepção das entidades a seguir indicadas, cujas contas deverão ser sempre remetidas: 1.3.1 - Municípios, grandes áreas metropolitanas, comunidades urbanas e comunidades intermunicipais de direito público; 1.3.2 - Serviços públicos com funções de caixas do Tesouro; 1.3.3 - Universidades e estabelecimentos de ensino politécnico, incluindo todas as unidades orgânicas, faculdades, departamentos e escolas, com expressão 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 (vg. associações e fundações), cujas contas devam ou não ser obrigatoriamente objecto de consolidação, por força do estabelecido no POC - Educação, 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; 1.3.4 - Centros de formação profissional de gestão participada criados por protocolo celebrado entre o Instituto de Emprego e Formação Profissional e outrasentidades.
Nos casos previstos nos n.os 2 e 3 do...
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