State budget and public accounts
In a specific chapter entitled procedures regarding public finances, the Rules of Procedure of the Assembly of the Republic 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 Assembly of the Republic 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 in the European Union (EU), particularly with regard to the Stability and Growth Pact. It marks the start of the budget process, in harmony with the other Member States of the EU, in a process called the European Semester.
Therefore, the Government submits the annual review of the Stability Programme to the Assembly of the Republic for consideration within a period of ten working days before sending it to the Council and the European Commission. The Government submitted a Budgetary Strategy Document every year, on the same basis, within the framework of Portugal's Financial Assistance Programme, while it was in force. Using this menu, you can access these documents, draft reviews, the relevant technical opinion drawn up by the Technical Budget Support Unit (UTAO), hearings in committee meetings and debates in plenary sittings, etc.
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 Assembly of the Republic 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 Assembly of the Republic. 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.