Contabilização e controlo das despesas públicas: o caso da Direcção da Indústria e Comércio da Cidade de Maputo

Abstract

This work has as its theme Accounting and Control of Public Expenditures in the Directorate of Industry and Commerce of the City of Maputo, with the main objective of assessing the extent to which Accounting and Control of Public Expenditures in this entity are in conformity with Law No. 09/2002, February 12 (SISTAFE Law) and understand how this public expenditure is carried out. The main reason for choosing this theme was due to the fact that public managers and accountants are required by law to apply rules and procedures provided for in the SISTAFE law, on the accounting and control of public expenditure. The choice of this theme was also due to the fact that it provides very important information for the country's economic development and growth and improves the level of trust between the general public and public entities. Finally, it was due to the fact that DICCM employees show immediate availability to provide information to carry out this work. This work is based on bibliographic and documentary research and analysis, which was basically based on articles related to the accounting and control of public expenditure, and with regard to documentary research, some laws and regulations were used, but with particular attention to the SISTAFE Law. For a better understanding, a case study was made at DICCM, using interviews with employees belonging to the Administration and Finance Bureau (RAF). An analysis was also made of the entity's economic, financial and equity reports. The study revealed that DICCM performs the accounting and control of its expenses in accordance with the SISTAFE Law, providing financial information very close to the rules and procedures provided for in this Law.