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Publication
Contabilidade orçamental, o código dos contratos públicos e a execução do orçamento da despesa
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.08 MB | Adobe PDF |
Advisor(s)
Abstract(s)
A Contabilidade Orçamental é um dos subsistemas contabilísticos obrigatórios no SNC-AP e face ao
orçamento de uma entidade pública, os registos contabilísticos nele previstos permitem, por
classificação económica, acompanhar o orçamento de cada despesa e de cada receita, desde a sua
abertura, modificações, execução, até ao encerramento. Neste estudo, pretendeu-se evidenciar, após
apresentação dos registos contabilísticos propostos para a classe zero, relativamente à despesa e
receita, a forma como o Código dos Contratos Públicos, condiciona os procedimentos da execução
do orçamento da despesa. Para tal, após um enquadramento teórico da norma de contabilidade
pública nº 26, relativa à contabilidade orçamental e dos procedimentos aplicáveis pelo Código dos
Contratos Públicos, evidenciou-se, através de exemplos, os procedimentos e constrangimentos da
execução orçamental da despesa, nomeadamente por ajuste direto simplificado, ajuste direto e
consulta prévia.
Budget Accounting is one of the accounting subsystems that are required in the SNC-AP and in relation to the budget of a public entity, the accounting records provided for it allow, by economic classification, to accompany the budget of each expense and each revenue, since its opening, modifications, execution, to closure. In this study, it was intended to show, after presenting the accounting records proposed for class zero, regarding expenditure and revenue, how the Public Procurement Code conditions the procedures for executing the expenditure budget. To this end, following a theoretical framework of public accounting standard No 26 on budgetary accounting and the procedures applicable by the Public Procurement Code, the procedures and constraints of the budgetary implementation of expenditure have been highlighted, eg by adjustment direct simplification, direct adjustment and prior consultation.
Budget Accounting is one of the accounting subsystems that are required in the SNC-AP and in relation to the budget of a public entity, the accounting records provided for it allow, by economic classification, to accompany the budget of each expense and each revenue, since its opening, modifications, execution, to closure. In this study, it was intended to show, after presenting the accounting records proposed for class zero, regarding expenditure and revenue, how the Public Procurement Code conditions the procedures for executing the expenditure budget. To this end, following a theoretical framework of public accounting standard No 26 on budgetary accounting and the procedures applicable by the Public Procurement Code, the procedures and constraints of the budgetary implementation of expenditure have been highlighted, eg by adjustment direct simplification, direct adjustment and prior consultation.
Description
XXIX Jornadas Hispano-Lusas de Gestión Científica, 30 janeiro- 02 fevereiro 2019, Osuna, Espanha
Keywords
Contabilidade orçamental Orçamento Código dos contratos públicos Execução do orçamento Budget accounting budget Public procurement code budget implementation