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Publication
Utilização da plataforma GERFIP no âmbito da contabilidade orçamental: Um estudo de caso na GNR
| Name: | Description: | Size: | Format: | |
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| 8.52 MB | Adobe PDF |
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Abstract(s)
Nos últimos anos, em Portugal, a Contabilidade Pública, sofreu profundas alterações,
resultantes da implementação de várias etapas legislativas, tendo em vista uma maior
normalização e harmonização contabilística dentro do setor público.
Para facilitar esta evolução contabilística, tornou-se necessário integrar toda a
informação contabilística numa base de dados única, através do conceito de serviços
partilhados, onde se inclui a plataforma Gestão de Recursos Financeiros e Orçamentais
em modo Partilhado da Entidade de Serviços Partilhados da Administração Pública.
Neste sentido, o presente estudo, seguindo a metodologia do tipo qualitativa, numa
vertente exploratória, com recurso a um estudo de caso, tem em vista analisar como se
processa a contabilidade orçamental na plataforma de Gestão de Recursos Financeiros
e Orçamentais em modo Partilhado, dentro de uma das unidades orgânicas da Guarda
Nacional Republicana, o Centro de Formação de Portalegre, com o objetivo de elaborar
um manual de procedimentos interno para a vertente da despesa dentro do Workflow,
que possa servir de apoio aos seus utilizadores.
Os principais resultados permitem concluir que a Guarda Nacional Republicana aderiu
à plataforma em 2011, o Centro de Formação de Portalegre executa o ciclo de execução
da despesa de acordo com a Norma de Contabilidade Pública 26 e não possui um
manual de procedimentos interno para a vertente da despesa dentro do Workflow.
In recent years, in Portugal, Public Accounting has undergone profound changes, resulting from the implementation of several legislative stages, with a view to greater accounting standardization and harmonization within the public sector.In order to facilitate this accounting evolution, it became necessary to integrate allaccounting information in a single database, through the concept of shared services, which includes the Management of Financial and Budgetary Resources platform inShared mode of the Public Administration Shared Services Entity.In this sense, the present study, following the qualitative methodology, in anexploratory aspect, using a case study, aims to analyze how budget accounting isprocessed in the Financial and Budget Resources Management platform in Sharedmode, within of one of the organic units of the Republican National Guard, the Portalegre Training Center, with the aim of drawing up an internal procedures manual for the expenditure aspect within the Workflow, which can serve as support to its users.The main results allow us to conclude that the Republican National Guard joined the platform in 2011, the Portalegre Training Center executes the expenditure execution cycle in accordance with the Public Accounting Standard 26 and does not have na internal procedures manual for the aspect of expense within the Workflow.
In recent years, in Portugal, Public Accounting has undergone profound changes, resulting from the implementation of several legislative stages, with a view to greater accounting standardization and harmonization within the public sector.In order to facilitate this accounting evolution, it became necessary to integrate allaccounting information in a single database, through the concept of shared services, which includes the Management of Financial and Budgetary Resources platform inShared mode of the Public Administration Shared Services Entity.In this sense, the present study, following the qualitative methodology, in anexploratory aspect, using a case study, aims to analyze how budget accounting isprocessed in the Financial and Budget Resources Management platform in Sharedmode, within of one of the organic units of the Republican National Guard, the Portalegre Training Center, with the aim of drawing up an internal procedures manual for the expenditure aspect within the Workflow, which can serve as support to its users.The main results allow us to conclude that the Republican National Guard joined the platform in 2011, the Portalegre Training Center executes the expenditure execution cycle in accordance with the Public Accounting Standard 26 and does not have na internal procedures manual for the aspect of expense within the Workflow.
Description
Keywords
Contabilidade Orçamental GERFiP GNR Setor Público Serviços Partilhados Budget Accounting GeRFiP GNR Public Sector Shared Services