State budget and public accounts
In a specific chapter entitled procedures regarding public finances, the Rules of Procedure of the Assembleia da República cover the details of the parliamentary proceedings involving the major options of national plans and reports on the execution of plans, the State Budget, the General State Accounts and other public accounts.
The Major Options of the Plan are government economic policy instruments that set out the grounds for the strategic guidelines for economic and social development policy. The Government must draw them up and submit them to the Assembleia da República in the shape of a government bill by 30 April, together with a report explaining the reasons for them.
The Stability Programme (called the Stability and Growth Programme until 2014) forms part of the Portuguese state's obligations within the European Union (EU). It marks the start of the budgetary procedure, in harmony with the other EU Member States, in a process called the European Semester.
Therefore, the Government submits the updated Stability Programme to the Assembleia da República by 15 April at the latest, for consideration within a period of ten days, before sending it to the European Commission.
The Government must submit the General State Accounts by 30 June of the year following the one to which they refer. They contain all the state's income and expenditure. As part of its supervisory responsibilities, the Assembleia da República must consider and pass the General State Accounts by the following 31 December, following an opinion from the Court of Auditors.
Only the Government can take the initiative to draw up the State Budget and submit it to the Assembleia da República. It must do so in the shape of a government bill by 10 October each year. The debate on this initiative is subject to a special legislative procedure. You can access the text of the government bill, the charts, the sectoral documents and the State Budget Report submitted by the Ministry of Finance, as well as the Technical Budget Support Unit (UTAO) report on the government bill. During the debate, you can also access any draft amendments that have been submitted, the sectoral documents made available by the different members of the Government relating to their areas of work, and all voting records.