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Implementação do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP): o caso do Município de Elvas
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| 5.48 MB | Adobe PDF |
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Abstract(s)
O Plano Oficial de Contabilidade Pública materializou, em 1997, a grande mudança de paradigma no sistema contabilístico do Setor Público Português. Porém, não obstante o importante papel daquele normativo contabilístico, o mesmo não conseguiu acompanhar os normativos internacionais, nem a evolução da Contabilidade do Setor Privado em Portugal. Tais factos, acrescidos da multiplicidade de sistemas de contabilidade no setor público, e da forte necessidade de harmonizar a contabilidade internacionalmente, conduziram, em 2015, à aprovação do Sistema de Normalização Contabilística das Administrações Públicas. Assim, podemos afirmar que o aparecimento de novos desafios na Gestão Pública foram a alavanca da mais recente reforma da Contabilidade Pública em Portugal: o Sistema de Normalização Contabilística das Administrações Públicas e a Lei de Enquadramento Orçamental. O novo normativo contabilístico aplica-se a todas as instituições da Administração Pública central, regional e local. De entre as entidades às quais se aplica o destacamos os municípios, pois o presente projeto de mestrado consubstancia-se num estudo de caso sobre a implementação daquele normativo a um município português. No caso dos municípios, a transição do Plano Oficial de Contabilidade das Autarquias Locais para o Sistema de Normalização Contabilística das Administrações Públicas anteviu-se como um processo moroso e complexo, devido, entre outros entraves, à adaptação dos sistemas informáticos e ao número elevado de procedimentos necessários para concretizar essa transição. Assim, este estudo tem como objetivo criar um manual que permita analisar a base conceptual e a implementação do novo normativo contabilístico no Município de Elvas. Do ponto de vista metodológico, este trabalho foi desenvolvido numa perspetiva de investigação-ação. Após uma fase de diagnóstico do sistema de contabilidade do Município de Elvas, foi proposto um plano de intervenção, o qual esperamos que o mesmo venha a permitir a reflexão interna no município e a preparação para uma implementação com grande rigor e com um mínimo de erros possíveis, para que o relato financeiro do município seja correto, verdadeiro e transparente. Como contributo geral deste projeto de mestrado, esperamos uma demonstração teórica e prática dos processos de transição, a nível contabilístico e informático, no âmbito do estudo de caso do Município de Elvas produzindo ensinamentos proveitosos para uma implementação de sucesso noutros municípios portugueses.
The Official Public Accounting Plan materialized, in 1997, the major paradigm shift in the Portuguese public sector accounting system. However, despite the important role played by thisaccounting standard, it was unable to keep up with international standards or the evolution of accounting in the private sector. These facts, plus the multiplicity of accounting systems in the public sector and the strong need to harmonize accounting internationally, led, in 2015, to the approval of the General Government Accounting Standardization System. Thus, we can say that the emergence of new challenges in Public Management were the lever for the most recentreform of Public Accounting in Portugal: the Public Administration Accounting Standardization System and the Budgetary Framework Law. This applies to all central, regional, and local government institutions. Among the entities to which it applies we highlight municipalities, since this master's project is a case study on the implementation of that standard to a Portuguese municipality. In the case of municipalities, the transition from the Official Plan of Local Accounting - POCAL for the Public Administration Accounting Standardisation System –SNC-AP was expected to be a long and complex process, due, among other obstacles, to theadaptation of computer systems and to the high number of procedures needed to accomplish thistransition. Thus, this study aims to create a manual that allows the analysis of the conceptualbasis and the implementation of the in the Municipality of Elvas. From the methodological pointof view, this work was developed in an action-research perspective. After a phase of diagnosisof the accounting system of the Municipality of Elvas, an intervention plan was proposed, which we hope will allow internal reflection and preparation for an implementation with great accuracy and with a minimum of possible errors, so that the financial reporting of the municipality is correct, true and transparent. As a general contribution of this master's project, we expect atheoretical and practical demonstration of the transition processes, at accounting and IT level,within the scope of the case study of the Municipality of Elvas, producing useful lessons for asuccessful implementation in other Portuguese municipalities.
The Official Public Accounting Plan materialized, in 1997, the major paradigm shift in the Portuguese public sector accounting system. However, despite the important role played by thisaccounting standard, it was unable to keep up with international standards or the evolution of accounting in the private sector. These facts, plus the multiplicity of accounting systems in the public sector and the strong need to harmonize accounting internationally, led, in 2015, to the approval of the General Government Accounting Standardization System. Thus, we can say that the emergence of new challenges in Public Management were the lever for the most recentreform of Public Accounting in Portugal: the Public Administration Accounting Standardization System and the Budgetary Framework Law. This applies to all central, regional, and local government institutions. Among the entities to which it applies we highlight municipalities, since this master's project is a case study on the implementation of that standard to a Portuguese municipality. In the case of municipalities, the transition from the Official Plan of Local Accounting - POCAL for the Public Administration Accounting Standardisation System –SNC-AP was expected to be a long and complex process, due, among other obstacles, to theadaptation of computer systems and to the high number of procedures needed to accomplish thistransition. Thus, this study aims to create a manual that allows the analysis of the conceptualbasis and the implementation of the in the Municipality of Elvas. From the methodological pointof view, this work was developed in an action-research perspective. After a phase of diagnosisof the accounting system of the Municipality of Elvas, an intervention plan was proposed, which we hope will allow internal reflection and preparation for an implementation with great accuracy and with a minimum of possible errors, so that the financial reporting of the municipality is correct, true and transparent. As a general contribution of this master's project, we expect atheoretical and practical demonstration of the transition processes, at accounting and IT level,within the scope of the case study of the Municipality of Elvas, producing useful lessons for asuccessful implementation in other Portuguese municipalities.
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Keywords
Contabilidade Pública Autarquias Locais Normas Contabilísticas SNC-AP Public Sector Accounting Local Government Accounting Standards SNC-AP