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Advisor(s)
Abstract(s)
Este trabalho de projeto pretende mostrar como pode ser preparada a implementação do Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP) numa Freguesia de Lisboa. O Decreto-Lei n.o 192/2015, de 11 de setembro, que veio a aprovar o referido referencial contabilístico baseado nas Normas Internacionais de Contabilidade para o Setor Público (IPSAS), foi testado em algumas entidades piloto e está a vigorar desde 1 de janeiro de 2018 para a generalidade das entidades, à exceção da Administração Local, que viu adiada a sua aplicação para 2020. O tema é atual e existe pouca informação relativa à temática. Por conseguinte, o objetivo foi através do método de investigação-ação analisar o processo de preparação para implementação do novo sistema de contabilidade pública numa Freguesia de Lisboa, que desde a reforma administrativa de 2013 ganhou a dimensão que permite uma grande abrangência de situações na área de estudo. Do trabalho efetuado, pode concluir-se que existem áreas críticas, nomeadamente, o reconhecimento e mensuração de Ativos Fixos Tangíveis, das Locações e dos Rendimentos de Transações Sem Contraprestação.
As maiores dificuldades sentidas na preparação da implementação do SNC-AP foram as lacunas de conhecimento dos recursos humanos, os sistemas informáticos impreparados e as dúvidas na aplicação da Norma de Contabilidade Pública relativa a Rendimentos de Transações Sem Contraprestação.
This project work intends to show how the implementation of the Accounting Standardization System for Public Administrations (SNC-AP) in a Freguesia (Parish) of Lisbon can be prepared. Decree-Law No. 192/2015, of September 11, which approved the referred accounting standard based on the International Public Sector Accounting Standards (IPSAS), has been tested in some pilot entities and has been in force since January 1, 2018 for all entities except the Local Administration, which has been postponed until 2020. The theme is current and there is reduced information on the subject. Therefore, the objective was through the action research method to analyse the preparation process for the implementation of the new public accounting system in a Freguesia of Lisbon, which since the administrative reform of 2013 has gained the dimension that allows a wide range of situations in the area of study. Based on the work developed, it can be concluded that there are critical areas, namely, the recognition and measurement of Property, Plant and Equipment, Leases and Revenue from Non-Exchange Transactions. The biggest difficulties felt in the preparation of the implementation of the SNC-AP were the gaps in knowledge of human resources, the unprepared IT systems and the doubts in the application of the Public Accounting Standard about Revenue from Non-Exchange Transactions.
This project work intends to show how the implementation of the Accounting Standardization System for Public Administrations (SNC-AP) in a Freguesia (Parish) of Lisbon can be prepared. Decree-Law No. 192/2015, of September 11, which approved the referred accounting standard based on the International Public Sector Accounting Standards (IPSAS), has been tested in some pilot entities and has been in force since January 1, 2018 for all entities except the Local Administration, which has been postponed until 2020. The theme is current and there is reduced information on the subject. Therefore, the objective was through the action research method to analyse the preparation process for the implementation of the new public accounting system in a Freguesia of Lisbon, which since the administrative reform of 2013 has gained the dimension that allows a wide range of situations in the area of study. Based on the work developed, it can be concluded that there are critical areas, namely, the recognition and measurement of Property, Plant and Equipment, Leases and Revenue from Non-Exchange Transactions. The biggest difficulties felt in the preparation of the implementation of the SNC-AP were the gaps in knowledge of human resources, the unprepared IT systems and the doubts in the application of the Public Accounting Standard about Revenue from Non-Exchange Transactions.
Description
Mestrado em Contabilidade
Keywords
Contabilidade pública Autarquia local Normalização contabilística IPSAS Public accounting Local authority Accounting normalization