{"id":2373,"date":"2016-08-23T21:22:58","date_gmt":"2016-08-23T19:22:58","guid":{"rendered":"http:\/\/localhost\/?p=2373"},"modified":"2019-05-21T12:56:40","modified_gmt":"2019-05-21T10:56:40","slug":"o-relatorio-de-execuc%cc%a7a%cc%83o-do-orc%cc%a7amento-do-estado-2015-levanta-serias-questo%cc%83es-sobre-a-implementac%cc%a7a%cc%83o-das-politicas-fiscais-do-governo-parte-4","status":"publish","type":"post","link":"https:\/\/www.cipmoz.org\/en\/2016\/08\/23\/o-relatorio-de-execuc%cc%a7a%cc%83o-do-orc%cc%a7amento-do-estado-2015-levanta-serias-questo%cc%83es-sobre-a-implementac%cc%a7a%cc%83o-das-politicas-fiscais-do-governo-parte-4\/","title":{"rendered":"THE 2015 STATE BUDGET IMPLEMENTATION REPORT RAISES SERIOUS QUESTIONS ABOUT THE IMPLEMENTATION OF GOVERNMENT TAX POLICIES \u2013 Part 4"},"content":{"rendered":"<div class=\"page\" title=\"Page 1\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">With the late approval of State Budget 2015, there is great interest in monitoring the implementation of State Budget 2016, both for funds channeled via CUT and for external and extra-CUT funds. This Note, the fourth and last Part, is intended to cover the Challenges for Executing the 2016 State Budget and propose recommendations to avoid the repetition of bad practices during the implementation of the 2016 SO. Part I covered the Analysis Macroeconomic Report on State Budget Execution (REO) 2015, Part II covered the Sector Analysis and Part III explored issues related to financing, including the breakdown by scope.<\/p>\n<\/div>\n<div class=\"column\">\n<p style=\"text-align: justify;\">The most notable weaknesses that were identified in Parts I to III of this series of Notes are summarized in Appendix 1. Before analyzing the consequences of these weaknesses, this Part IV adds one more serious weakness: the fact that the Government aggregates lines without information content, such as \u201cOther Operations\u201d. It turns out that this is what the Government did with the Conta Geral do Estado1 \u2013 which is supposed to be the definitive account presented by the Government. In the case of the CGE, \u201cOther Operations\u201d appear in the Financing, with a negative sign2, in an amount of 42.1 billion Meticais (MMT), equivalent to US$ 937.2 million.3 It should be emphasized that this transaction did not appear in the REO 2015 .<\/p>\n<p><a href=\"https:\/\/cipmoz.org\/wp-content\/uploads\/2016\/08\/REO_PARTE_IV.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Read the full text<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Com a aprovac\u0327a\u0303o tardia do OE 2015, ha\u0301 um grande interesse de se fazer um acompanhamento da imple- mentac\u0327a\u0303o do OE 2016, tanto dos fundos canalizados via CUT como dos externos e dos fundos extra-CUT. Esta Nota, a quarta e u\u0301ltima Parte, tem o propo\u0301sito de cobrir os Desafios para a Execuc\u0327a\u0303o do Orc\u0327amento do<\/p>","protected":false},"author":18,"featured_media":13908,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_rtcl_gb_attr":"","footnotes":""},"categories":[20],"tags":[],"coauthors":[66],"class_list":["post-2373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-receitas-e-despesas-publicas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O RELATO\u0301RIO DE EXECUC\u0327A\u0303O DO ORC\u0327AMENTO DO ESTADO 2015 LEVANTA SE\u0301RIAS QUESTO\u0303ES SOBRE A IMPLEMENTAC\u0327A\u0303O DAS POLI\u0301TICAS FISCAIS DO GOVERNO - Parte 4 - CIP - Centro de Integridade P\u00fablica<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cipmoz.org\/en\/2016\/08\/23\/o-relatorio-de-execuc\u0327a\u0303o-do-orc\u0327amento-do-estado-2015-levanta-serias-questo\u0303es-sobre-a-implementac\u0327a\u0303o-das-politicas-fiscais-do-governo-parte-4\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O RELATO\u0301RIO DE EXECUC\u0327A\u0303O DO ORC\u0327AMENTO DO ESTADO 2015 LEVANTA SE\u0301RIAS QUESTO\u0303ES SOBRE A IMPLEMENTAC\u0327A\u0303O DAS POLI\u0301TICAS FISCAIS DO GOVERNO - Parte 4 - CIP - Centro de Integridade P\u00fablica\" \/>\n<meta property=\"og:description\" content=\"Com a aprovac\u0327a\u0303o tardia do OE 2015, ha\u0301 um grande interesse de se fazer um acompanhamento da imple- mentac\u0327a\u0303o do OE 2016, tanto dos fundos canalizados via CUT como dos externos e dos fundos extra-CUT. 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