Africa-Press – Mozambique. The Administrative Tribunal (TA) considers that, despite improvements in the management of the public treasury by the government, there are still some irregularities that deserve the attention of the Assembly of the Republic (AR), as the supervisory body of the executive’s financial activity.
The president of the TA, Lúcia do Amaral, formally delivered the Report and Opinion on the General State Account for the 2020 budget execution to the Assembly of the Republic in Maputo on Thursday.
Lúcia do Amaral classified the irregularities as “circumstantial” and concerned with the elaboration and execution of the State Budget.
“These irregularities require further intervention by the Administrative Tribunal and the Public Prosecutor aiming, on the one hand, at compliance with the law and, on the other hand, that the corresponding accountability of the intervening agents is ascertained and executed,” she said.
The president of the Administrative Tribunal made the summary presentation of the 11 chapters that make up the State General Account to the President of the Assembly of the Republic, Esperança Bias.
Lucia do Amaral further explained that the reforms contained in the new State Financial Administration System (SISTAFE) also bring with them new challenges.
“The new SISTAFE includes, in the State Budget, the expenditure limits of the provincial decentralised governance bodies. Therefore, there is a need for harmonisation of legislation by the government, as there is disharmony regarding the deadlines for rendering accounts and in the process of approving these accounts by the provincial assemblies,” she said.
The Report and Opinion of the Administrative Tribunal delivered yesterday to the Assembly of the Republic arises in compliance with the provisions of paragraph 3 of article 51 of Law No. 14/2020 of 23 December, which establishes the principles and rules for the organization and functioning of the System of State Financial Administration (SISTAFE).
The act marks the end of a process that begins with the carrying out of audits and preparation of the preliminary report, which is then sent to the audited entities for the exercise of the right to adversarial proceedings, as well as the request [by the AT] for additional information from various state bodies and institutions.
The Report and Opinion on the General State Account is a technical, independent document that assesses the state’s financial activity. It is presented to the Assembly of the Republic for the purposes of consideration and deliberation, as well as for the government to consider the recommendations presented and for society in general, in the context of transparency in the management of public finances.
