Decreto-Lei n.º 321/2000, de 16 de Dezembro de 2000
Decreto-Lei n.º 321/2000 de 16 de Dezembro Os códigos de classificação económica das receitas e das despesas públicas, aprovados pelo Decreto-Lei n.º 562/99, de 21 de Dezembro, pressupõem a sua imediata entrada em vigor e a sua aplicação à elaboração dos orçamentos para os anos de 2001 e seguintes, com excepção dos serviços com planos de contas sectoriais específicos, com início de aplicação aos orçamentos para o ano de 2002.
Contudo, razões de diversa ordem, relacionadas com as necessidades de adaptação de sistemas e de consolidação da informação, aconselham, por prudência, a dilação e uniformização da sua aplicação a todos os subsectores do sector público administrativo.
Segundo a Comissão de Normalização Contabilística da Administração Pública (CNCAP), impõe-se adequar o novo classificador às especificidades de planos sectoriais, nomeadamente os planos para o sector da educação (POCE), sector da saúde (POCMS) e da segurança social (POCISS).
Considerando as dúvidas colocadas pelos diversos serviços, designadamente pelas autarquias, e estando ainda em preparação um conjunto de instruções relativas à aplicação deste novo classificador, conjugado com o facto de já se encontrarem em curso os trabalhos preparatórios do Orçamento do ano de 2001, o que obriga a que os serviços devam apresentar as suas propostas segundo a nova classificação, torna-se necessário alterar a produção de efeitos do disposto no artigo 5.º do Decreto-Lei n.º 562/99, de 21 de Dezembro.
Foi ouvida a Associação Nacional de Municípios Portugueses.
Assim: No desenvolvimento do regime jurídico estabelecido pela Lei n.º 6/91, de 20 de Fevereiro, a nos termos das alíneas a) e c) do n.º 1 do artigo 198.º da Constituição, o...
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