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Indicadores como Instrumentos de Avaliação de Desempenho nos Municípios Portugueses
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A gestão e a responsabilização dessa gestão, nas Administrações Públicas, é crescente e necessária, face à escassez de recursos.
Na revisão de literatura efetuada, evidenciou-se a importância da informação contabilística, suportada primeiro pelo POCP e planos setoriais e atualmente pelo SNC-AP, para a comparabilidade e transparência das contas públicas, nomeadamente, nos municípios portugueses, que caraterizámos e enquadrámos. Salientou-se ainda a importância dos indicadores calculados com base na informação contabilística, para apoiar a gestão (numa perspetiva interna) e na sua divulgação no Relatório de Gestão (numa perspetiva externa), e a necessidade de ser consistente quer na fórmula de cálculo, quer na divulgação anual da prestação de contas. Apresentou-se ainda o AFMP, como documento de referência, na análise e avaliação dos municípios portugueses, bem como alguns estudos efetuados nesta temática.
Através de um estudo de caso, verificámos que os municípios da amostra, no período de 2015 a 2017 divulgaram globalmente, no Relatório de Gestão, no último ano em análise, um total de 226 indicadores orçamentais e 145 indicadores financeiros, sendo, todavia, impossível efetuar a comparabilidade entre municípios pela diferença de divulgações encontradas, quer em número, quer nos indicadores divulgados. A título de exemplo, também no ano de 2017, o município de Beja, divulgou, no total, 13 indicadores e o município de Santa Maria da Feira, divulgou 123 indicadores.
Como conclusão deste estudo propomos que todos os municípios divulguem, no Relatório de Gestão, obrigatoriamente um conjunto de indicadores que apresentámos e que, correspondem à combinação dos indicadores mais divulgados pelos municípios da amostra e os utilizados no AFMP. Os indicadores a divulgar, devem ser calculados e agrupados por subsistema contabilístico de apoio ao seu cálculo, ou seja, contabilidade orçamental e contabilidade financeira, permitindo obter-se indicadores de desempenho orçamental e indicadores de desempenho económico-financeiros. Não são referidos indicadores com base na contabilidade de gestão, por não haver ainda divulgação, quer nos municípios, quer no AFMP. A obrigatoriedade dessa divulgação devia ser proposta pelas entidades responsáveis pela implementação do SNC-AP.
The management and the accountability of that management, in Public Administrations, is growing and necessary, due the lack of resources. In the literature review, it was evident the importance of accounting information, first supported by POCP and its sectors plans and currently by the SNC-AP, for comparability and transparency of public accounts, in the Portuguese municipalities, which we characterized and framed. It was also highlighted the importance of indicators calculated based on accounting information, for management support (internal perspective) and for management report (external perspective), and the need to be consistent in the calculation formula and annual disclosure of accountability. The AFMP was also presented, as a reference document, to analyse and evaluate Portuguese municipalities, as other studies have done on this subject. Through a case study, we found that the municipalities in study, from 2015 to 2017, disclosed, in the Management Report, in the last year under review, a total of 226 budgetary indicators and 145 financial indicators, being, however, impossible to make comparability between municipalities due to the difference found in their disclosures, either in numbers, or in the indicators disclosed. As a conclusion of this study, we propose that all municipalities disclose, in their Management Report, mandatorily a set of indicators that we presented, which correspond to the combination of the most disclosed indicators, by the sample, and those used in AFMP. The indicators disclosed must be calculated and grouped by an accounting system that support their calculation, that is, budget accounting and financial accounting, that allows to obtain budget performance indicators and economic-financial performance indicators. No indicators were referred based on management accounting because neither municipalities or AFMP disclose them yet. The mandatory discloser should be proposed by the entities responsible for implementing the SNC-AP.
The management and the accountability of that management, in Public Administrations, is growing and necessary, due the lack of resources. In the literature review, it was evident the importance of accounting information, first supported by POCP and its sectors plans and currently by the SNC-AP, for comparability and transparency of public accounts, in the Portuguese municipalities, which we characterized and framed. It was also highlighted the importance of indicators calculated based on accounting information, for management support (internal perspective) and for management report (external perspective), and the need to be consistent in the calculation formula and annual disclosure of accountability. The AFMP was also presented, as a reference document, to analyse and evaluate Portuguese municipalities, as other studies have done on this subject. Through a case study, we found that the municipalities in study, from 2015 to 2017, disclosed, in the Management Report, in the last year under review, a total of 226 budgetary indicators and 145 financial indicators, being, however, impossible to make comparability between municipalities due to the difference found in their disclosures, either in numbers, or in the indicators disclosed. As a conclusion of this study, we propose that all municipalities disclose, in their Management Report, mandatorily a set of indicators that we presented, which correspond to the combination of the most disclosed indicators, by the sample, and those used in AFMP. The indicators disclosed must be calculated and grouped by an accounting system that support their calculation, that is, budget accounting and financial accounting, that allows to obtain budget performance indicators and economic-financial performance indicators. No indicators were referred based on management accounting because neither municipalities or AFMP disclose them yet. The mandatory discloser should be proposed by the entities responsible for implementing the SNC-AP.
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Municípios Portugueses Avaliação do Desempenho Relatório de Gestão Indicadores Portuguese Municipalities Performance Measurement Management Report Indicators