Public sector accounting and auditing in Portugal

According to its Constitution, Portugal is a unitary state with two levels of government: central and local (constitutionally autonomous). There are also two autonomous regions (Azores and Madeira archipelagos) with independent regional governments. Local government embraces municipalities and civil parishes. The 1997 Constitution created administrative regions but a national referendum in 1998 prevented these being implemented so, currently, there are 308 municipalities (278 in continental Portugal, 18 in Azores and 11 in Madeira) and 3,091 civil parishes (2,882 in continental Portugal, 155 in Azores and 54 in Madeira)