Portaria n.º 116/99(2ªSÉRIE), de 10 de Fevereiro de 1999
Portaria n.º 116/99 (2.' série). - Considerando que a orgânica da Comissão de Normalização Contabilística da Administração Pública (CNCAP) foi aprovada pelo Decreto-Lei n.º 68/98, de 20 de Março; Considerando que os membros que constituem a comissão executiva e o conselho de normalização contabilística foram designados através do despacho n.º 17783/98, publicado no Diário da República, 2.' série, n.º 238, de 15 de Outubro de 1998; Considerando que se impõe emitir as primeiras normas de natureza metodológica e prazos de implementação do POCP, nos termos do artigo 5.º do Decreto-Lei n.º 232/97, de 3 de Setembro, cujo projecto foi aprovado pela comissão executiva da CNCAP em reunião de 9 de Dezembro de 1998 e pelo conselho de normalização contabilística na sua reunião de 11 de Dezembro de 1998: Manda o Governo, pelo Ministro das Finanças, o seguinte: Aprovo as normas administrativas que se publicam em anexo.
21 de Janeiro de 1999. - O Ministro das Finanças, António Luciano Pacheco de Sousa Franco.
ANEXO Orientação n.º 1/98 (2.' série) - Orientação genérica 1 - Objecto - a presente orientação visa emitir normas metodológicas, prazos de implementação a adoptar pelos organismos, serviços e outras entidades abrangidos pelo artigo 2.º do Decreto-Lei n.º 232/97, de 3 de Setembro, para efeitos de aplicação do Plano Oficial de Contabilidade Pública (POCP).
2 - Metodologia de implementação do POCP: 2.1 - A implementação do POCP far-se-á numa 1.' fase, através de selecção de uma amostra de um conjunto de organismos que pelas suas condições se apresentem mais preparados para iniciar a aplicação do POCP.
2.2 - A selecção referida no número anterior será submetida à aprovação do Ministro das Finanças, após o resultado do...
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