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Abstract(s)
Este trabalho visa apresentar os resultados do estudo sobre o processo de funcionamento da Administração Financeira da Câmara Distrital de Água Grande (São Tomé e Príncipe) e da Câmara Municipal de Bragança (Portugal).
Para cumprimento do objetivo definido, realizou-se um estágio em cada uma das Autarquias Locais. Posteriormente observou-se como são legislados e realizados os procedimentos de gestão orçamental, desenvolvendo-se análises comparativas dos normativos aplicados. Com efeito, esta investigação prática, desenvolvida em contexto de trabalho, permitiu evidenciar e analisar as formas de execução das principais ações, no âmbito dos regimes de enquadramento e execução orçamental das duas Câmaras, distinguindo-as e realçando as ações e procedimentos potencialmente benéficos que podem ser adaptados à realização orçamental da Câmara Distrital de Água Grande.
Tendo por base a análise efetuada, constata-se que deverão ser elaborados esforços em relação: conformidade dos mapas de elaboração e controlo orçamental; obediência estável dos princípios e regras orçamentais; registo permanente e regular de todos os factos contabilísticos e orçamentais, processados em recursos informáticos e, incluindo os adequados mecanismos para controlo interno.
Face aos resultados obtidos, recomenda-se, a atualização das legislações relacionadas com a gestão das Autarquias Locais de São Tomé e Príncipe e a utilização de outros normativos existentes para uma boa governação.
This paper aims to present the results of the study on the functioning of the Financial Administration of the District Chamber of Água Grande (São Tomé and Príncipe) and of the Municipality of Bragança (Portugal). In order to achieve the defined objective, an internship have completed in each of the Local Authorities. Subsequently, it was observed how the procedures of budgetary management are legislated and realized, developing comparative analyses of the applied regulations. This practical investigation, completed in the context of the work, has made it possible to evidence and investigate the forms of implementation of the main actions under the framework and budget execution regimes between these Chambers, distinguishing them and focusing the potentially beneficial actions and procedures for budget execution Of the District Chamber of Água Grande. Considering the analysis made, it is noted that efforts must be made in relation to: conformity of the budget preparation and control maps; stable obedience with budgetary principles and rules; permanent and regular recording of all accounting and budgetary acts processed in computerized resources and including appropriate mechanisms for internal control. According to the results obtained, this report recommends the update of the legislation related to the management of Local Authorities of São Tomé and Príncipe and the use of other existing regulations for good governance.
This paper aims to present the results of the study on the functioning of the Financial Administration of the District Chamber of Água Grande (São Tomé and Príncipe) and of the Municipality of Bragança (Portugal). In order to achieve the defined objective, an internship have completed in each of the Local Authorities. Subsequently, it was observed how the procedures of budgetary management are legislated and realized, developing comparative analyses of the applied regulations. This practical investigation, completed in the context of the work, has made it possible to evidence and investigate the forms of implementation of the main actions under the framework and budget execution regimes between these Chambers, distinguishing them and focusing the potentially beneficial actions and procedures for budget execution Of the District Chamber of Água Grande. Considering the analysis made, it is noted that efforts must be made in relation to: conformity of the budget preparation and control maps; stable obedience with budgetary principles and rules; permanent and regular recording of all accounting and budgetary acts processed in computerized resources and including appropriate mechanisms for internal control. According to the results obtained, this report recommends the update of the legislation related to the management of Local Authorities of São Tomé and Príncipe and the use of other existing regulations for good governance.
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Keywords
Gestão Orçamental Administração e finanças locais