The administrativisation of Municipal Corporations: a review based on Opinion No. 160.316, 2021 of the Office of the Comptroller General of the Republic

Authors

Abstract

As a result of the pronouncement of the Office of the Comptroller General of the Republic, contained in Opinion 160.316, of 2021, progress has been made in the process of administrativisation of the Municipal Corporations. This, on the one hand, contributes from the point of view of the projection and safeguarding of the Principles of Transparency, Publicity, Probity and Effectiveness and Efficiency in the use of public resources, but, on the other hand, generates certain doubts based on the laxity of the interpretation of its competences. Strictly speaking, the pronouncement by the comptroller should have been accompanied by a process of legal reform, in different areas, which would have opened the door to initiate a process of auditing the aforementioned institutions, in terms of their internal functioning, that would go beyond the mere control of the use of resources of public origin.

Keywords:

Administrativisation - Comptroller General of the Republic - Municipal Corporations - auditing