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Abstract(s)
A 11 de setembro de 2015 foram publicados dois diplomas que aprovaram o Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP) e a nova Lei de Enquadramento do Orçamento (LEO), dando início a uma nova reforma da contabilidade pública em Portugal. Neste contexto, e com base na experiência do IPL enquanto entidade piloto na implementação do SNC-AP, a presente dissertação estuda aquele processo de transição, nomeadamente no que respeita às dificuldades sentidas e à qualidade do próprio normativo, através da análise de algumas situações previamente selecionadas respeitantes ao relato financeiro e à contabilidade e relato orçamental. Do trabalho efetuado, pode concluir-se que foram várias as dificuldades sentidas pelo IPL no processo de transição para o SNC-AP. As maiores resultarão do facto do próprio normativo não ser claro quanto às soluções apresentadas, das demoras de resposta por parte da CNC, das incoerências patentes nas respostas recebidas, das contradições claras com o SNC e com a própria LEO e dos atrasos na publicação de diversa legislação essencial à aplicação do normativo. Todas as dificuldades sentidas pelo IPL corroboram as elencadas pelo Tribunal de Contas, sendo de destacar que, apesar da prorrogação do prazo para a implementação do SNC-AP para 2018, ainda subsistem riscos que podem comprometer o real cumprimento daquele prazo.
On the 11 of September of 2015, two legal diplomas were published approving the Accounting Standardization System for Public Administrations (SNC-AP) and the new Budget Framework Law (LEO), which began a new reform of the Public Finance in Portugal. In this context and with the experience of the IPL as a pilot entity for the implementation of the SNC-AP, the current dissertation studies its transition process, in particular in regard to challenges and difficulties felt throughout the process and the quality of its legal Normative, through the analysis of some concrete situations previously selected related to the financial report, the accounting and the budgetary reporting. Based on the work developed, we can conclude that the IPL faced several problems during the transition process to the SNC-AP. The biggest issues result from the fact of the legal normative itself not being clear about the solutions presented, the delayed answers from the CNC, the incoherence of the answers provided, the clear contradiction of those answers with the SNC-AP and the LEO and the delays in the publication of several legal diplomas that are essential for the legal normative to produce all its effects. All these issues were felt by the IPL are on the same page with those listed by the Court of Auditors, important to underline, that even with the prorogation of the deadline to implement the SNC-AP in 2018, there are still risks that can compromise the work in meeting such deadline.
On the 11 of September of 2015, two legal diplomas were published approving the Accounting Standardization System for Public Administrations (SNC-AP) and the new Budget Framework Law (LEO), which began a new reform of the Public Finance in Portugal. In this context and with the experience of the IPL as a pilot entity for the implementation of the SNC-AP, the current dissertation studies its transition process, in particular in regard to challenges and difficulties felt throughout the process and the quality of its legal Normative, through the analysis of some concrete situations previously selected related to the financial report, the accounting and the budgetary reporting. Based on the work developed, we can conclude that the IPL faced several problems during the transition process to the SNC-AP. The biggest issues result from the fact of the legal normative itself not being clear about the solutions presented, the delayed answers from the CNC, the incoherence of the answers provided, the clear contradiction of those answers with the SNC-AP and the LEO and the delays in the publication of several legal diplomas that are essential for the legal normative to produce all its effects. All these issues were felt by the IPL are on the same page with those listed by the Court of Auditors, important to underline, that even with the prorogation of the deadline to implement the SNC-AP in 2018, there are still risks that can compromise the work in meeting such deadline.
Description
Mestrado em Controlo de Gestão e dos Negócios
Keywords
SNC-AP Relato financeiro Contabilidade e relato oçamental Transição Portuguese public sector standards Financial report Accounting and budgetary report Transition