Portaria N.º 73/1986 de 4 de Novembro
S.R. DA ADMINISTRAÇÃO PÚBLICA
Portaria Nº 73/1986 de 4 de Novembro
Considerando que:
— As Associações Humanitárias de Bombeiros, sendo pessoas colectivas de utilidade pública administrativa, estão submetidas a tutela do Estado, conforme estabelecem os artigos 158.º, 416.º e 418.º do Código Administrativo;
— Cabe ao Governo Regional dos Açores, através da Secretaria Regional da Administração Pública, a tutela sobre as Associações Humanitárias de Bombeiros com o n.º sede na Região, nos termos da alínea b) do artigo 1.º do Decreto-Regulamentar Regional n.º 45/81/A de 7 de Outubro;
— Não existe a nível nacional um sistema contabilístico específico para as Associações Humanitárias de Bombeiros e que, nos termos do artigo 427.º do Código Administrativo, a elaboração e execução do orçamento e o funcionamento dos serviços de contabilidade e tesouraria das pessoas colectivas de utilidade pública administrativa serão regulados pelo Governo, em moldes tanto quanto possível semelhantes aos estabelecidos para os corpos administrativos, e tendo em atenção as diferenças que caracterizam as diversas categorias de associações e institutos.
Assim:
Manda o Governo Regional dos Açores, através do Secretário Regional da Administração Pública, o seguinte:
Artigo 1.º
Passa a ser obrigatório para as Associações Humanitárias de Bombeiros com sede na Região Autónoma dos Açores a utilização do modelo orçamental em anexo a este diploma.
Artigo 2.º
A disposição contida no número anterior aplicar-se-á aos orçamentos relativos aos anos de 1987 e seguintes.
Secretaria Regional da Administração Pública, 9 de Outubro de 1986.— O Secretário Regional da Administração Pública, António Manuel Goulart Lemos de Menezes.
ASSOCIAÇÃO HUMANITÁRIA DOS BOMBEIROS VOLUNTÁRIOS
ANEXO 1
RESUMO DAS RECEITAS E DESPESAS
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