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Internal Control Report on the Government’s Annual Accounts

 

The State Controllership and Ombudsman annually writes the Internal Control Report on the Government’s Annual Accounts, in accord with the State Law n.º 12509/1995, which demands that the Government’s Accounts will consist of the General State Balances and the Report of the system’s central body of internal control of the Executive Power, as well as the execution of budgets which section 3, art. 203 that the State’s Constitution covers. Such section also contains information related to the execution of respective programs inserted in the annual budget and its respective inspections and internal auditing. The Internal Control Report on the Government’s Annual Accounts details analyses and regards guided by constitutional norms, as well as the orientations and rules contained within Complementary Law nº 101/2000, Federal Law nº 4320/1964 and similar legislation. Find out more about the Report of the State Controllership and Ombudsman on the annual accounts of the State Government here.

Under the terms of the Constitution of the State of Ceará, Art. 68 and Law 12509 (Ceará State Court of Auditors) and Art. 42 state that Art. 68. The accounting, financial, budgetary, operational and patrimonial inspection of the Union and direct and indirect administration entities, as to legality, legitimacy, economy, application of subventions and surrender of income, will be performed by the Legislative Assembly, through external controls, and by the internal control system of each Power. Single paragraph. Any other individual or legal person will do legal reporting, in their public or private rights which might make use of, raise, keep, manage or administrates money, goods and values for which the State is held accountable, or which in its behalf, takes obligations of monetary natures. Art. 42 – The State Court of Auditors is the sole responsible body for doing the legal reporting of accounts to the State Governor annually, upon prior opinion, to be written in 60 days from its receipt, which will then be sent to the Legislative Assembly and the State Governor. §1 The decision made by the Legislative Assembly will be final, not allowing any other assessment from the Court of Auditors. §2 The accounts will be present on the general balances of the State and on the Report of the system’s central body of internal control of the Executive Power, as well as the execution of budgets which section 3, art. 203 that the State’s Constitution, Court of Auditors covers. Such section also contains information related to the Law and Legal Powers and the Public Ministry regarding the execution of respective programs inserted in the annual budget and its respective inspections and internal auditing.

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