Decreto-Lei n.º 366/89, de 19 de Outubro de 1989
Decreto-Lei n.º 366/89 de 19 de Outubro A gestão das instituições particulares de solidariedade social passa a ser regulada, a partir de 1 de Janeiro de 1990, por um plano de contas normalizado (o PCIPSS), aprovado pelo Decreto-Lei n.º 78/89, de 3 de Março. Este facto implica uma alteração significativa da prática administrativa e contabilística das mesmasinstituições.
Compreende-se, por isso, que se tenham detectado dificuldades na aplicação do PCIPSS em instituições de menor capacidade económico-financeira, quer pela sua desadequada organização contabilística, quer pela carência de recursos humanos aptos a essa concretização, importando, assim, proporcionar-lhes condições para a necessária reorganização.
Justifica-se, assim, a adopção de medidas que possibilitem a necessária transição das instituições com menor movimento e mais reduzida capacidade gestionária, de modo a que possam mais facilmente adaptar-se às novas condiçõesexigidas.
Assim: Nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, o Governo decreta o seguinte: Artigo 1.º O prazo para a aplicação do Plano de Contas das Instituições Particulares de Solidariedade Social (PCIPSS), previsto no n.º 1 do artigo 5.º do Decreto-Lei n.º 78/89, de 3 de Março, é...
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