Integração da contabilidade orçamental e contabilidade patrimonial: estudo dos municípios do distrito de Bragança
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Public Accounts reform in Portugal started in the 1990‘s. This reform’s zenith was the publication in 1997 of the Public Accounts Official Plan (POCP), followed by the approval in 1999, of a Local Governments Official Accounts Plan (POCAL) and of a set of sector specific plans. The aim of these plans was to create conditions for the integration of budget accounts, patrimonial and management, within a modern public accounts system that would enable the delivery of information essential to the management of public bodies and their evaluation.
Within this work, based on accountability documents presented by the Local Governments of the Braganza District for 2003 and 2004, we examine the integration of budget accounting with patrimonial accounting.
By the evidence obtained it has been ascertained that perfect integration of the different types of accounts hasn’t yet been achieving it impossible to obtain fully useful financial information that would enable comparisons amongst the various municipalities of the District.
