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O controlo de gestão nas autarquias locais e sua integração com o SIADAP1
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O Sector Público e em particular as Autarquias Locais, à semelhança de tantos outros
sectores da economia Portuguesa vivem hoje tempos difíceis, as dificuldades económicosociais
remetem para um rigoroso controlo financeiro obrigando a uma maior ginástica
orçamental, exigindo uma gestão mais cuidada e mais criteriosa. Por este ponto de vista, as
Autarquias Locais necessitam, cada vez mais, de se dotar de instrumentos de suporte ao
controlo de gestão e á avaliação de desempenho. Recentemente foi aprovado O SIADAP, o
sistema integrado de gestão e avaliação do desempenho na administração pública
direccionado para o sector público, e dirigido também às Autarquias Locais.
O nosso objectivo de estudo foi analisar o SIADAP enquanto instrumento de
Controlo de Gestão e de Avaliação de Desempenho e estudar a sua aplicabilidade nos
municípios, realizando um estudo de caso e analisando a aplicabilidade do SIADAP 1 no
município do Barreiro.
Verificámos que efectivamente o SIADAP 1 foi implementado no município, e que
foi desenvolvido um processo para a elaboração de relatórios de actividade por parte das
unidades orgânicas. Contudo considerámos que seria importante realizar uma análise com
uma maior periodicidade e mais quantificada, e que poderia obter assim informação de
suporte á gestão. Decidimos desta forma propor a adopção do QUAR, pelo Município do
Barreiro, disponibilizando e sugerindo um exemplo de aplicabilidade do QUAR na unidade
orgânica Divisão de Gestão Financeira.
The Public Sector and in particular the Local Sector, like many other sectors of the Portuguese economy are living difficult times. The economic and social difficulties refer to a rigorous financial control, requiring a higher fitness budget and requiring a more careful and more selective management. On this view, the Local Sector needs increasingly to acquire tools to support management control and performance evaluation. The recently approved SIADAP, the integrated management and performance assessment in public administration, was also directed to municipalities. The aim of our study was to analyze the SIADAP as a tool for Management Control and Performance Evaluation and study their applicability in the municipalities, providing a case study on the applicability of a SIADAP in municipality of Barreiro. We found that indeed the SIADAP 1 was implemented in the municipality, which was developed a process for the preparation of activity reports by the units. However we felt it was important, for the municipality and its units, to conduct an analysis with a higher frequency and more quantified, and could lead to useful information to support management decisions. Thus, we decided to propose the adoption of QUAR for the municipality of Barreiro, suggesting and providing an example of applicability for the organic unity, such as the Division of Financial Management.
The Public Sector and in particular the Local Sector, like many other sectors of the Portuguese economy are living difficult times. The economic and social difficulties refer to a rigorous financial control, requiring a higher fitness budget and requiring a more careful and more selective management. On this view, the Local Sector needs increasingly to acquire tools to support management control and performance evaluation. The recently approved SIADAP, the integrated management and performance assessment in public administration, was also directed to municipalities. The aim of our study was to analyze the SIADAP as a tool for Management Control and Performance Evaluation and study their applicability in the municipalities, providing a case study on the applicability of a SIADAP in municipality of Barreiro. We found that indeed the SIADAP 1 was implemented in the municipality, which was developed a process for the preparation of activity reports by the units. However we felt it was important, for the municipality and its units, to conduct an analysis with a higher frequency and more quantified, and could lead to useful information to support management decisions. Thus, we decided to propose the adoption of QUAR for the municipality of Barreiro, suggesting and providing an example of applicability for the organic unity, such as the Division of Financial Management.
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Dissertação de Mestrado em Contabilidade e Finanças
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Escola Superior de Ciências Empresariais