Portugal

New law of the Court of Auditors accelerates contracts, but raises doubts about expenditure control, say lawyers

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Based on a feed excerpt; full article content has not been acquired. Source evidence retrieved 23/10/2026, 06:11:24 UTC.

Briefings

A Portuguese government approved a new law on October 23, 2026, raising the threshold for public contract audits to 7.5 million euros and introducing a 'dolo ou culpa grave' (intent or gross negligence) requirement for financial liability. While legal experts note gains in procedural clarity, they warn that this significantly reduces preventive oversight and may lead to the 'evacuation' of the Tribunal de Contas' core functions, leaving only minor negligence cases subject to post-execution review.

Key points

• The law, approved on October 23, 2026, raises the audit threshold for public contracts from 7.5 million euros to 950,000 euros for concurrent review.
• Financial liability for irregularities now requires proof of 'dolo ou culpa grave' (intent or gross negligence), excluding minor negligence cases.

Context

This legislation, approved by the Parliament on October 23, 2026, aims to streamline public spending by removing the previous pre-audit process. However, the shift from pre-audit to concurrent review and the removal of minor negligence liability are key factors driving the debate.

Limitations

Evidence is limited to the article's summary of legal arguments and expert opinions. Specific implementation timelines, exact impact on municipal budgets, and the full scope of the 'credibility mechanism' for exemption are not detailed.

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