On October 6th, 2026, the National Parliament approved, in a final overall vote, Draft Law No. 18/VI (3rd), concerning the third amendment to Law No. 9/2011 of August 17th, which approves the Organic Law of the Chamber of Accounts of the High Administrative, Tax and Audit Court, with 37 votes in favour, 16 against, and one abstention.
The approved amendment eliminates prior audit while maintaining concurrent and subsequent audits of public expenditure and public contracts.
During the parliamentary debate, the Government emphasised that the amendment aims to adapt audit mechanisms to the current needs of the Public Administration, reducing delays in administrative procedures and in the implementation of public programmes and projects, without eliminating control mechanisms over the use of State resources.
The Vice-Minister for Parliamentary Affairs, Adérito Hugo da Costa, explained that prior audit enables control before the execution of public contracts and expenditure, but can also cause procedural delays. According to the Vice-Minister, although the law sets a timeframe for verifying legality, some processes have, in practice, experienced longer review periods, affecting the execution of public projects and cooperation with international partners.
With the retention of concurrent audit, the Chamber of Accounts will be able to monitor public expenditure procedures throughout their execution, from procurement processes through to project implementation. Subsequent audit, in turn, will allow for verification of financial execution.
The Government stressed that the amendment does not eliminate control over the use of public resources or remove the responsibility of implementing entities. Public bodies remain responsible for the planning, procurement, execution, and results of projects, and in cases of irregularities or violations of the law, those responsible remain subject to the applicable legal and financial mechanisms.
The amendment thus seeks to reconcile audit and transparency in the management of public finances with greater efficiency in administrative procedures and in the execution of development programmes and projects.
The Minister of Justice, Sérgio de Jesus Fernandes da Costa Hornai; the Minister of Public Works, Samuel Marçal; the Minister of Planning and Strategic Investment, Gastão Francisco de Sousa; the Vice-Minister of Finance, Regina de Jesus; and the Vice-Minister for Parliamentary Affairs, Adérito Hugo da Costa attended this plenary session of the National Parliament.