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such guarantees.
2. Regulations governing the form of granting and implementing guarantees will be established by the relevant legislative bodies.
Article 64 The territory's Administrative Tribunal will be respon- sible for auditing the accounts of administrative institutions of public interest as well as for examining and endorsing acts and contracts within the competence of the territory's authorities.
Article 65 - 1. The territory's annual accounts, after being drawn up by the Financial Services will be submitted to the Administrative
Tribunal for auditing within the period laid down by law and in accordance with the legal provisions relating thereto.
2. The Governor is responsible for the submission of the accounts to the Administrative Tribunal, within the period established by
law.
Article 66 The Republic Court of Public Accounts will be responsible for reaching decisions, resulting from appeals, on disagreements between the Government of Macao and the Administrative Tribunal of the territory, in all matters relating to examination or endorsement.
CHAPTER V
ON THE ADMINISTRATION OF THE TERRITORY
Section I Public Services
Article 67 The public services of Macao are private organisations of this territory; they may be autonomous entities with or without the legal personality, without prejudice to the provisions of Article 51.
Section II Civil Servants
Article 68 - Public service personnel of all categories will be incorporated in the cadres of the territory of Macao, and will be subject only to the authority and supervision of its organs.