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Implicações da Diretiva 2011/85/UE na recolha e divulgação de dados Orçamentais
No âmbito do pacote de reforço da Governação Económica (
Six-pack), adotado pelo Parlamento Europeu e pelo Conselho em novembro de 2011, foi adotada a
Diretiva 2011/85/UE, de 8 de novembro que estabelece requisitos aplicáveis aos quadros orçamentais dos Estados-Membros (EM) e cuja implementação acarreta implicações ao nível da recolha e disseminação de informação orçamental.
De entre essas implicações (artigos 3.º e 14.º da Diretiva), destacam-se as relacionadas com a divulgação regular e atempada de (i) dados orçamentais (ótica de caixa), mensais e trimestrais, para todos os subsectores das administrações públicas, bem como as relativas à disponibilização de dados sobre (ii) passivos contingentes e outros indicadores que possam indiciar um impacto potencial no défice e/ou dívida das administrações públicas.
Dados da execução orçamental (contabilidade pública) (i)
– Séries mensais e trimestrais
 | | Mensal | 31/08/2023 | | | Trimestral | 30/06/2023 |
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Passivos contingentes e outros indicadores (ii)
 | | Anual | 30/12/2022 | | | Anual | 30/12/2022 | | | Anual | 30/12/2022 | | | Anual | 31/10/2022 | | | Anual | 31/10/2022 |
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Tabela de reconciliação metodológica
Metodologia utilizada para a transição entre os dados baseados na contabilidade pública e os dados baseados no
Sistema Europeu de Contas (SEC 2010), de acordo com as disposições do
artigo 3.º da Diretiva 2011/85/UE do Conselho, de 8 de novembro de 2011.
| | 31/03/2023 |  | | 08/10/2019 |
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