Accountability in Public Administration

The curricular unit of Financial Reporting in Public Administration aims to complement the knowledge acquired in
previous years as well as provide other essential knowledge, particularly in terms of importance and obligation of
accountability by public authorities.
Students should develop skills to identify the need for accountability, understand the principles of budgeting, as well
as understand the role of public financial information.

I. The Financial Control of the Court of Auditors
II. The financial reporting and accounting legislation in Portugal
2.1 Financial Statements
2.2 Consolidated Financial Statements
2.3 Management Report and Management Indicators
2.4 Notes to the Balance Sheet and Income Statement
III. The Accountability in POCP
3.1 Budgetary
3.2 Asset
IV. Analysis of the specificities of the Sectoral Plans
4.1 POCAL
POC4.2
EDUCATION
4.3 POCMS
4.4 POCISSSS
V. The Financial Reporting in entities accounting on a cash basis
VI. Exercises

NAO

D.L. nº 155/92, de 28 de Julho (Regime de Administração Financeira do Estado.
D.L. nº 26/2002, de 14 de Fevereiro
Directrizes Contabilísticas.
Lei nº 8/90, de 20 de Fevereiro (Bases da Contabilidade Pública.
Lei nº 91/2001, de 20 de Agosto, republicada com a Lei nº 48/2004, de 24 de Agosto.
Marques, M. Conceição Costa (2002). A Prestação de Contas no Sector Público. Dislivro.
Normas Internacionais de Contabilidade.
Plano Oficial de Contabilidade (POC) (2005). Porto Editora.Normas para a elaboração dos relatórios de auditoria: Do
IFAC, do AICPA, do IIA, da INTOSAI.