Pandemic and Municipal Financial Management

Recommended Prerequisites

Not applicable.

Teaching Methods

The module is organized into classes and extra-class activities under the supervision of the teachers, as well as visits to municipalities and other entities in the context of the Region.

The sessions and activities with the teachers take place at the FEUC and are aimed at introducing the themes of the program and pointing out clues for research. The visits and activities developed in Municipalities and other relevant entities, are intended to strengthen the knowledge of municipal management and to collect data for research. Visits will be organized by CIM-RC and its Municipalities during the month of August.

The module will be evaluated for integration in the R&D project. The evaluation of the project includes the written submission of Partial Reports at the end of each phase, in group and individual, and a Final Report, which will also be publicly presented, with the following weighting in the final note: Partial Reports 3*20%; Final Report (including public presentation) 40%.

Learning Outcomes

Framing the municipal context of the InterMunicipal Community of the Coimbra Region, the module aims to provide trainees with knowledge about the municipal financial reality, including measures created exceptionally in the Covid-19 context, in order to allow them to carry out analyses of economic, financial and budgetary impact, within each municipality, the municipality and the region.

Work Placement(s)

No

Syllabus

1. The competences of the municipalities and the MCPs
2. Municipal finances
3. Planning and financial and budgetary control instruments in municipalities (Budget and PDB)
4. Municipal accounting and reporting (start)
5. Municipal accounts and rendering of accounts (conclusion)
6. Exceptional legislative measures in the current pandemic context.

Head Lecturer(s)

Susana Margarida Faustino Jorge

Assessment Methods

Assessment
Final Report (including public presentation) 40%: 40.0%
Partial Reports 3*20%: 60.0%

Bibliography

Bravo, A. B., e Vasconcellos e Sá, J. A (2000), Autarquias Locais: Descentralização e Melhor Gestão, Lisboa: Verbo.

Camões, P. (2005), Análise da Evolução Finanças Locais Portuguesas, In A. F. Tavares (Coord.) Estudo e ensino da Administração Pública em Portugal, Lisboa: Escolar Editora.

Carvalho, J., Silveira, O., Caiado, A. P., e Simões, Victor (2017), Contabilidade Orçamental Pública, de acordo com o SNC-AP, Lisboa: Áreas Editora.

Fernandes, M. J., Camões, P, Jorge, S., Teixeira, A., e Abreu, A. R. (2019), Anuário Financeiro dos Municípios Portugueses – 2018, Edição de CICF/IPCA e CICP/UM; Lisboa: Ordem dos Contabilistas Certificados.

Nunes, A. V., Rodrigues, L. L., e Viana, L. C. (2016), O Sistema de Normalização Contabilística Administrações Públicas – Teoria e Prática, Coimbra: Almedina.

Sousa, L., Tavares, A. F., Cruz, N. F., e Jorge, S. (Orgs.) (2015), A Reforma do Poder Local em Debate, Lisboa: ICS – Imprensa de Ciências Sociais.