Tribunal de Contas - Anuário 2007
Tribunal de Contas - Anuário 2007
Tribunal de Contas - Anuário 2007
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
<strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong><br />
ontas <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><br />
e <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong><br />
ontas <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> Tribuna <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><br />
e <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> António <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> Francisco <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> Xavier<br />
<strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><br />
e <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong>l<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><br />
<strong>de</strong> <strong>Contas</strong><br />
Sousa<br />
tribunal <strong>de</strong> <strong>Contas</strong><br />
e Menezes<br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong><br />
ontas <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><br />
e <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong><br />
ontas <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong><br />
ribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong><br />
ontas <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
<strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong><br />
<strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> Tribuna<br />
<strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong><br />
<strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> Tribuna <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> Tribuna<br />
<strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> Auditor-Coor<strong>de</strong>nador<br />
<strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> Tribuna<br />
<strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong>l<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong><br />
do DA VIII<br />
<strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> Tribuna<br />
<strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong><br />
<strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> tribunal <strong>de</strong> <strong>Contas</strong><br />
<strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong><strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong><br />
<strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong><br />
Licenciatura em Organização e Gestão <strong>de</strong> Empresas<br />
(1980), com a classificação <strong>de</strong> Bom (14 valores), pelo<br />
Instituto Superior <strong>de</strong> Economia;<br />
Pós-graduação em Estudos Europeus (1987), com a<br />
classificação <strong>de</strong> Bom (14 valores), pela Universida<strong>de</strong><br />
Católica Portuguesa.<br />
Qualificação <strong>de</strong> Revisor Oficial <strong>de</strong> <strong>Contas</strong> <strong>de</strong>s<strong>de</strong> 1991.<br />
Subdirector-Geral dos Impostos (2002 a 2004),<br />
responsável pela gestão tributária dos Impostos<br />
sobre o Rendimento e do IVA, Director do Gabinete<br />
<strong>de</strong> Auditoria Interna da Administração-Geral<br />
Tributária (2000 a 2002) e Inspector <strong>de</strong> Finanças<br />
Chefe da Inspecção-Geral <strong>de</strong> Finanças (1992 a 2000).<br />
Auditor Coor<strong>de</strong>nador do <strong>Tribunal</strong> <strong>de</strong> <strong>Contas</strong> <strong>de</strong>s<strong>de</strong><br />
Janeiro <strong>de</strong> 2005.<br />
Exercício <strong>de</strong> funções <strong>de</strong> Revisor Oficial <strong>de</strong> <strong>Contas</strong> no<br />
âmbito <strong>de</strong> Empresas Públicas, Socieda<strong>de</strong>s Anónimas<br />
e Institutos Públicos, no período <strong>de</strong> 1992 a 2002.<br />
Exercício <strong>de</strong> funções docentes no ISCTE <strong>de</strong>s<strong>de</strong> 1995<br />
(Contabilida<strong>de</strong> Financeira, Auditoria Financeira e<br />
Fiscalida<strong>de</strong>), na Overgest/ISCTE <strong>de</strong>s<strong>de</strong> 1998 (Auditoria,<br />
POCP e POCAL – Pós-graduações), no IESF em<br />
1993 (Contabilida<strong>de</strong> Geral) e na Universida<strong>de</strong><br />
Lusófona em 1992 (Gestão Financeira).<br />
Intervenção como docente no Curso <strong>de</strong> Especialização<br />
<strong>de</strong> Gestão Autárquica realizado no ano<br />
lectivo 2005/2006 pelo Instituto Superior <strong>de</strong><br />
Economia e Gestão (ISEG).<br />
Formador nas áreas <strong>de</strong> aprovisionamento e gestão<br />
hospitalar (1980 a 1983), auditoria (1992 a 2002)<br />
e POCP/POCAL (1998 a 2002, e 2005).<br />
Intervenção como conferencista, em representação<br />
da DGTC, nos Seminários promovidos pela ATAM em<br />
Setembro <strong>de</strong> 2005 (Auditoria Pública Municipal), pela<br />
APEM em Maio <strong>de</strong> 2006 (Finanças Locais: Novas Propostas),<br />
pela Or<strong>de</strong>m dos Revisores Oficiais <strong>de</strong> <strong>Contas</strong><br />
em Setembro <strong>de</strong> 2006 (Revisão <strong>de</strong> <strong>Contas</strong> nos Organismos<br />
Públicos), pela IberAudit em Fevereiro <strong>de</strong><br />
<strong>2007</strong> no âmbito das 1. as Jornadas Técnicas da Auditoria<br />
ao Sector Público (Auditoria Pública Municipal em<br />
Portugal), pela ATAM em Março <strong>de</strong> <strong>2007</strong> (Novo Regime<br />
Jurídico do Sector Empresarial Local) e pela CTOC<br />
em Julho <strong>de</strong> <strong>2007</strong> (Consolidação <strong>de</strong> <strong>Contas</strong> no Sector<br />
Autárquico.<br />
Anuário <strong>2007</strong><br />
121