This is one of the findings included in the Financial Audit Report on the Order of Portuguese Psychologists for the 2022 fiscal year.
The auditors also concluded that the Order published contracts with three suppliers valued at 63.7 thousand euros “after their financial effects had already been produced”.
According to the Court of Auditors (TdC), both situations could constitute a financial infraction subject to sanctions.
“Considering the circumstances in which the identified infractions were committed and the allegations presented during the rebuttal process, and also considering that the knowledge and professional competencies of the individuals responsible are predominantly in the field of psychology, the conduct can be deemed negligent. Therefore, the conditions for waiving financial responsibility are met,” stated the TdC in a released communiqué.
Within the scope of the audit, it was also concluded that internal control procedures are insufficient to ensure the safeguarding of assets and the accuracy and integrity of accounting records. Additionally, expenses related to travel, accommodations, and transportation were found to be “non-compliant” with established procedures, particularly due to the lack of justification for meal expenses and nominal identification of participants.
The Order addressed this issue in 2023 by revoking the rules that required such information, which was associated with an increase in the reimbursement ceilings for meals, according to the same source.
However, “non-compliance persists,” such as failure to adhere to the limits for such expenses.
Besides compliance with the Public Contracts Code (CCP), the Court of Auditors recommended the adoption of measures to improve the internal control system, as well as the introduction of rules to allow proper inventory and control of tangible assets.
The Order of Psychologists was also urged to comply with the established procedures concerning travel, accommodation, and meal expenses.
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