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From Governmental Accounting into National Accounts: Adjustments Diversity and Materiality with Evidence from the Iberian Countries’ Central Governments
De la contabilidad presupuestaria a la contabilidad nacional: diversidad y materialidad de los ajustes con evidencia de los gobiernos centrales de los países ibéricos
Da contabilidade orçamentária à contabilidade nacional: Diversidade e materialidade dos ajustes com evidência dos governos centrais dos países ibéricos
DOI:
https://doi.org/10.15446/innovar.v24n54.46653Palabras clave:
Governmentai accounting, budgetary reporting, nationai accounts, centrai government, budgetary deficit/surplus (en)Contabilidad presupuestaria, informes presupuestarios, contabilidad nacional, Gobierno central, déficit/superávit presupuestario. (es)
Contabiiidade orçamentária, reiatórios orçamentários, contabiiidade nacionai, governo central, déficit/superávit orçamentário (pt)
In a context where governments around the worid acknowiedge a need for more informative governmentai financiai reporting to improve financiai sustainabiiity, the European Council is proposing that EU member states adopt Internationa! Pubiic Sector Accounting Standards (IP-SASs)-which are recognized as aiso aiiowing improved reiiabiiity of government finance statistics-in aii subsectors of the Generai Government Sector (GGS). Consequentiy, the Governmentai Accounting (GA) roie of running and reporting on governments' budgets for purposes of decisionmaking and accountabiiity is changing to inciude being part of the EU budgetary and monetary poiicy, specificaiiy within the Euro zone.
Accordingiy, the objective of this paper is twofoid. First, it aims to start a debate in the ii-terature about the abiiity of GA as it stands across Europe to meet the European System of Nationai and Regionai Accounts (ESA) requirements concerning GGS data. This assumes particuiar reievance in a context where the two systems have to coexist, but given that budgetary reporting (GA) is the main input to ESA reporting (NA), reconciiiation between the two systems is required. The second objective is of a more technicai nature-empiricaiiy demonstrating the diversity and materiaiity of the main adjustments to be made when converting GGS data from GA into NA. This is done by using evidence for Portugal and Spain, focusing on Centrai Government data for the period 2006-2009 and measuring their quantitative impact on the pubiic (budgetary) deficit.
We conciude that GA systems as they are across EU do not meet ESA requirements, and further aiignment is therefore needed to reduce adjustments as much as possibie when transiating data from GA into NA. Additionaiiy, in the case of Portugal and Spain, the main findings show that the adjustments from GA into NA present great diversity for both of these Iberian countries. As for materiaiity, their impact is greater in Spain, but stiii significant in Portugal. Therefore, both the reiiabiiity and comparabiiity of finai budgetary baiances reported by EU member states within the Excessive Deficit Procedures (EDP) requirements may be questionabie.
En un contexto en el que los gobiernos dei mundo reconocen Ia necesidad de reportes finan-cieros oficiaies más informativos con ei fin de mejorar Ia sostenibiiidad financiera, ei Consejo Europeo propone que ios Estados miembro de ia Unión Europea (UE) adopten ias Normas Internacionaies de Contabiiidad para ei Sector Púbiico (NICSP) -reconocidas, además, por permitir mayor confiabiiidad de las estadísticas financieras dei Gobierno- en todos ios subsectores de dicho sector. Por consiguiente, ei papei de ia contabiiidad presupuestaria (CP) de ejecutar y reportar sobre ios presupuestos dei Gobierno para tomar decisiones y rendir cuentas está cambiando para formar parte de ia poiítica monetaria y presupuestaria de ia UE, especificamente dentro de ia zona euro.
En este sentido, este artícuio tiene dos objetivos. En primer iugar, busca empezar un debate en ia iiteratura sobre ia capacidad de ia CP, tai como existe en Europa, de cumpiir con ios requisitos dei Sistema Europeo de Cuentas Económicas Integradas (ESA, por sus sigias en ingiés) respecto a ia información dei sector púbiico. Esto toma una reievancia particuiar en un contexto en ei cuai ios dos sistemas tienen que coexistir, pero dado que ios reportes presupuestarios (CP) son ia información principai usada en los reportes de ESA (CN), es necesario que ios dos sistemas estén reconciiiados. Ei segundo objetivo es de naturaieza más técnica: demostrar de forma empírica ia diversidad y materiaiidad de ios principaies ajustes que deben reaiizarse ai convertir ia información dei sector púbiico de CP a CN. Tai demostración se hace usando evidencia de Portugal y España, con enfoque en ia información dei Gobierno centrai para ei período 2006-2009 y midiendo su efecto cuantitativo en ei déficit púbiico (presupuestario).
Conciuimos que ios sistemas de CP, tai como existen en ia UE, no cumpien con ios requisitos de ESA y, por tanto, se necesita mayor aiineación para reducir ios ajustes tanto como sea posibie ai traducir ia información de CP a CN. Además, en ei caso de Portugal y España, ios principaies haiiazgos muestran que ios ajustes para pasar de CP a CN presentan gran diversidad para ambos países ibéricos. En cuanto a ia materiaiidad, su repercusión es mayor en España, sin dejar de ser significativa en Portugal Por consiguiente, tanto ia confiabiiidad como ia comparabiiidad de ios saidos presupuestarios finaies reportados por ios Estados miembro de ia UE, bajo ios requisitos dei Procedimiento de Déficit Excesivo, pueden ser cuestionabies.
Em um contexto no quai os governos do mundo reconhecem a necessidade de reiatórios financeiros oficiais mais informativos, com a finaiidade de meihorar a sustentabiiidade financeira, o Conseiho Europeu propõe que os estados-membros da União Europeia (UE) adotem as normas internacionais de contabiiidade para o setor púbiico (NICSP) - reconhecidas, aiém do mais, por permitir maior confiabilidade das estatísticas financeiras do Governo - em todos os subsetores do mencionado setor. Em consequência, o papei da contabiiidade orçamentária (CO) de executar e informar sobre os orçamentos do governo para tomar decisões e prestar contas está mudando para fazer parte da poiítica monetária e orçamentária da UE, especificamente dentro da zona euro.
Neste sentido, este artigo tem dois objetivos. Em primeiro iugar, busca começar um debate na iiteratura sobre a capacidade da CO, tai como existe na Europa, de cumprir os requisitos do Sistema Europeu de Contas Económicas Integradas (ESA, por sua sigia em ingiês) com reiação à informação do setor púbiico Isto toma una reievância particuiar em um contexto no quai os dois sistemas têm que coexistir, porém, visto que os reiatórios orçamentários (CO) são a informação principai utiiizada nos reiatórios da ESA (CN), é necessário que os dois sistemas estejam reconciiiados. O segundo objetivo é de natureza mais técnica: Demonstrar, de forma empírica, a diversidade e materiaiidade dos principais ajustes que devem ser feitos ao converter a informação do setor púbiico de CO para CN. Tai demonstração se faz utiiizando evidências de Portugal e da Espanha, com enfoque na informação do governo centrai para o período 2006-2009 e medindo o seu efeito quantitativo no déficit púbiico (orçamentário).
Conciuímos que os sistemas de CO, tai como existem na UE, não preenchem os requisitos da ESA e, portanto, é necessário maior aiinhamento para reduzir os ajustes tanto quanto for possívei ao traduzir a informação de CO para CN. Aiém disso, no caso de Portugal e da Espanha, os principais achados mostram que os ajustes para passar de CO para CN apresentam grande diversidade para ambos os países ibéricos Quanto à materiaiidade, a sua repercussão é maior na Espanha, sem deixar de ser significativa em Portugal. Em consequência, tanto a confiabiiidade quanto a comparabiiidade dos saidos orçamentários finais informados peios estados-membros da UE, sob os requisitos do procedimento do déficit excessivo, podem ser contestáveis.
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