This presentation was made by Mario Monteiro, Portugal, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon on 1-2 June 2017.

1. MONTHLY FISCAL REPORTING
PORTUGAL
2, June 2017
OECD Senior Budget Officials
38 th Annual Meeting

2. 2
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
Main reports (2002)
Pre-budget statement
Budget proposal
Supplementary budget and
estimates
Performance information
In-year reporting
Year-end financial reporting
Long term economic and fiscal
projections
Fiscal reporting by
PBOs and IFIs

3. 3
OECD Senior Budget Officials Meeting
2 June 2017
Type of budgetary document
(OECD)
PT
Fiscal reporting architecture
Pre-budget statement  Stability Program End of April (8 month lag)
European
Semester
Budget proposal  Estimates are included for Year (n)
Until October, 15
(2 and month)
Budget
Framework Law
Supplementary budget and
estimates

Whenever legal Limits must be revised
Estimates are included for Year (n)
Only when a revision
is necessary by law
Budget
Framework Law
Performance information ±
QUAR - Evaluation and accountability
framework
For each central government entity
Annual setting by Nov, 30 Evaluation Law
In-year reporting  Budget Monthly Outturn
Until the 27th day
of the following month
Conventioned
Year-end financial reporting  "State Accounts" Report
End of June
following year
Budget
Framework Law
Long term economic and fiscal
projections
±
Included in other fiscal documents
Budget proposal report; update of the
Stability Program
Tax expenditure report ±
Included in other fiscal documents
Budget proposal Report; State Accounts
Report
Fiscal reporting by
PBOs and IFIs
 Budget, In-year, Year-end, others

4. 42 June 2017
Fiscal Reporting
Fiscal reporting architecture
+ Other PT Specific documents +
Draft Budgetary Plan European Semester
In-year amendment budget
and modifications
Budget Framework Law
Quarterly provisory accounts
for the Central Government
and Social Security
Budget Framework Law
Pre year-end reporting Budget Framework Law
Until the 15th October
(2 and month)
Quarterly, 30 days after the end of each
quarter and by the end of February of the
following year
Quarterly, 45 days after the end of each
quarter
Until the end of March

5. Fiscal Reporting
Main Reports - PT Budget General Directorate

6. 6
OECD Senior Budget Officials
2 June 2017
Fiscal Reporting
Rationalizing Government Fiscal Reporting – Dimensions
SOURCE: OECD, 2017

7. 7
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
http://www.dgo.pt/execucaoorcamental/Paginas/Sintese-da-
Execucao-Orcamental-Mensal.aspx?Ano=2017&Mes=Abril
PT CASE STUDY: MONTHLY BUDGET OUTTURN

8. 8
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

9. 9
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

10. 10
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

11. 11
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

12. 12
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

13. 13
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

14. 142 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

15. 15
OECD Senior Budget Officials Meeting
2 June 2017
Fiscal Reporting
PT CASE STUDY: MONTHLY BUDGET OUTTURN

16. Thank You!
Rua da Alfândega, 5 – 2º | 1149-006 Lisboa, Portugal
Tlf.: (+351) 21 884 6300
Web: www.dgo.pt | E-mail: dgo@dgo.pt
Mário Monteiro
Deputy Director
Mario.Monteiro@dgo.pt