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Publication
O relatório de gestão e a avaliação e comparação do desempenho dos municípios portugueses: o caso dos municípios no distrito de Setúbal
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Advisor(s)
Abstract(s)
A obrigatoriedade da articulação da contabilidade, orçamental, patrimonial e analítica, no Sector
Público Administrativo, face ao actual quadro legal, necessita de planos sectoriais. O Plano Oficial
de Contabilidade das Autarquias Locais é o plano sectorial de aplicação obrigatória nas Autarquias
Locais. A aplicação deste plano no sector autárquico, deverá, entre outros, permitir o cálculo e
divulgação de indicadores que permitam a avaliação e comparação do desempenho dos municípios.
O objectivo deste estudo centra-se na análise comparativa do desempenho dos municípios do
distrito de Setúbal, com base nos indicadores divulgados no Relatório de Gestão. Os resultados
demonstram que os municípios apresentam fundamentalmente indicadores de carácter orçamental
e/ou patrimonial. Apresentam no total 115 diferentes indicadores orçamentais e 44 indicadores
económicos e/ou patrimoniais, o que não permite a comparabilidade. A divulgação no Relatório de
Gestão das Autarquias Locais dos mesmos indicadores permitiria uma avaliação comparativa do
desempenho dos municípios.
In the legal framework for public sector accounting, the mandatory articulation between budgetary, patrimonial and management accounting systems, induces in the need of sectorial plans. Thus, a specific accounting plan for the Local Government sector was approved and enforceable for municipalities. This plan, should among other things, allow the calculation and reporting of indicators for evaluating and comparing the performance of municipalities. The aim of this study focuses on the comparative analysis of municipalities performance in Setúbal district based on indicators disclosed in the Management Report. The results show that in the municipalities’ management reports the indicators are primarily of budgetary and patrimonial nature. In total was disclosed, 115 different indicators of budget and 44 of economic and patrimonial nature, which does not allow municipalities’ comparability. Therefore, we think that, the use of a group of indicators common to all entities, would improve the assessment to a comparative performance of municipalities.
In the legal framework for public sector accounting, the mandatory articulation between budgetary, patrimonial and management accounting systems, induces in the need of sectorial plans. Thus, a specific accounting plan for the Local Government sector was approved and enforceable for municipalities. This plan, should among other things, allow the calculation and reporting of indicators for evaluating and comparing the performance of municipalities. The aim of this study focuses on the comparative analysis of municipalities performance in Setúbal district based on indicators disclosed in the Management Report. The results show that in the municipalities’ management reports the indicators are primarily of budgetary and patrimonial nature. In total was disclosed, 115 different indicators of budget and 44 of economic and patrimonial nature, which does not allow municipalities’ comparability. Therefore, we think that, the use of a group of indicators common to all entities, would improve the assessment to a comparative performance of municipalities.
Description
Comunicação apresnetada em XXII Jornadas Luso Espanholas, Vila Real
Keywords
Indicadores Relatório de gestão Municípios Distrito de Setúbal POCAL Indicators Management report Municipalities Setúbal district