Resolução n.º 115/2002, de 25 de Setembro de 2002
Resolução do Conselho de Ministros n.º 115/2002 O princípio da unidade de tesouraria, reafirmado no regime da tesouraria do Estado (RTE), aprovado pelo Decreto-Lei n.º 191/99, de 5 de Junho, é transversal a todo o sector público administrativo e constitui-se como um factor importante para o cumprimento dos objectivos do pacto de estabilidade ecrescimento.
Na verdade, a redução do défice público passa necessariamente pela optimização da gestão global dos fundos públicos, de que a unidade de tesouraria é instrumento decisivo.
Em ordem à prossecução do princípio da unidade de tesouraria, compete à Direcção-Geral do Tesouro a prestação de serviços equiparados aos da actividade bancária, nas mesmas condições de eficiência, a todas as entidades do sector público administrativo, mantendo estas, para o efeito, depositados os seus excedentes e disponibilidades de tesouraria em conta aberta junto da Direcção-Geral do Tesouro.
Com vista a uma aplicação gradual do RTE, a Resolução do Conselho de Ministros n.º 45/2000, de 2 de Junho, consagrou regras e procedimentos tendentes à adaptação e aperfeiçoamento dos modelos de gestão dos fundos e serviços autónomos às exigências decorrentes da integração dos respectivos fundos na tesouraria central do Estado.
Em contrapartida, a mencionada resolução estabeleceu igualmente obrigações à Direcção-Geral do Tesouro, as quais mantêm plena actualidade.
Decorrido o período transitório de aplicação do RTE previsto no n.º 3 do seu artigo 50.º - no que concerne à obrigatoriedade de os fundos e serviços autónomos manterem os excedentes e disponibilidades de tesouraria aplicados junto da Direcção-Geral do Tesouro -, constata-se, ainda assim, a necessidade de reafirmar e clarificar aspectos desse regime.
Por outro lado, importa afastar dúvidas que possam subsistir quanto à plena vigência e abrangência do RTE, fixando-se uma data limite para a transferência da totalidade das aplicações financeiras dos excedentes e disponibilidades de tesouraria para a Direcção-Geral do Tesouro e clarificando-se que o mesmo é aplicável às entidades do sector público administrativo...
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