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Abstract(s)
A necessidade de implementação de medidas de controlo interno, nos organismos públicos, tem uma tendência de crescimento, em virtude de um maior nível de exigências associadas ao cumprimento de normas de direito público e do princípio da eficácia, eficiência e economia. Esse facto é evidenciado nas recomendações efetuadas pelo Tribunal de Contas na auditoria da Lei da Programação Militar (LPM) em 2015.
Por outro lado, a alteração do Código dos Contratos Públicos (CCP), aprovada em agosto de 2017, introduziu a figura jurídica gestor do contrato que pretende responsabilizar todas as entidades públicas pela execução do contrato em causa. Assim, a Marinha, no contexto da Administração Pública, está sujeita a essas exigências e deve implementar um rigoroso acompanhamento em todos os processos, promovendo assim um aumento do controlo interno da organização.
Nesse sentido, a Direção de Navios é um organismo da Marinha com orçamento atribuído e que gere verbas inscritas na LPM. No processo de execução da despesa pública, o procedimento adjudicatário reveste-se de elevada relevância e criticidade. Pretende-se, tendo por sustentação a experiência residente nesta unidade relativa ao acompanhamento e fiscalização de contratos de grande dimensão, quer pelo valor quer pelo tempo, como são os contratos de construção dos Navios Patrulha Oceânicos, contribuir para a sistematização teórica relativa à aplicação das alterações ao CCP, nomeadamente com a criação da figura do gestor de contrato, propondo um manual de acompanhamento e fiscalização de navios de guerra para aqueles a que a Marinha determina tal tarefa.
Internal control in organizations has been increasing due to public law demands for greater legal compliance and for the principle of effectiveness, efficiency and economy. This can be verified through the recommendations made by the Court of Auditors, in the audit of the Military Programming Law in 2015. On the other hand, with the new contract manager juridical figure, the new amendment to the Public Contracts Code intends to hold accountable all the public entities for the execution of the contract in cause. So, the Portuguese Navy, in the context of Public Administration, is subjected to these requirements and must implement a rigorous monitoring in all processes, resulting in an increase of the internal control of the organization. In this sense, the Ships Direction is an organization that is endowed with a budget allocated by the State Budget, where the Military Programming Law is executed and the execution of the public expense, through the accomplishment of adjudicatory procedures, assumes an important expression. Therefore, based on the experience of this unit in monitoring and inspecting, both for value and time, large contracts such as the contracts for the construction of Offshore Patrol Vessel, to contribute to the determination of a manual for monitoring and inspecting warships for those to which the Navy determines such a task.
Internal control in organizations has been increasing due to public law demands for greater legal compliance and for the principle of effectiveness, efficiency and economy. This can be verified through the recommendations made by the Court of Auditors, in the audit of the Military Programming Law in 2015. On the other hand, with the new contract manager juridical figure, the new amendment to the Public Contracts Code intends to hold accountable all the public entities for the execution of the contract in cause. So, the Portuguese Navy, in the context of Public Administration, is subjected to these requirements and must implement a rigorous monitoring in all processes, resulting in an increase of the internal control of the organization. In this sense, the Ships Direction is an organization that is endowed with a budget allocated by the State Budget, where the Military Programming Law is executed and the execution of the public expense, through the accomplishment of adjudicatory procedures, assumes an important expression. Therefore, based on the experience of this unit in monitoring and inspecting, both for value and time, large contracts such as the contracts for the construction of Offshore Patrol Vessel, to contribute to the determination of a manual for monitoring and inspecting warships for those to which the Navy determines such a task.
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Keywords
Contratação Pública Controlo Interno Direção de Navios Gestor do Contrato Marinha Portuguesa