Instrução N.º 1/2004 de 2 de Março
TRIBUNAL DE CONTAS
Instrução n.º 1/2004 de 2 de Março de 2004
Aplicação à Região Autónoma dos Açores das instruções para a organização e documentação das contas abrangidas pelo Plano Oficial de Contabilidade Pública (POCP) e planos sectoriais (POC - Educação, POCMS e POCISSSS)
De acordo com o disposto no ponto VII da Instrução n.º 1/2004 (2.ª série) — 2.ª secção, publicada no Diário da República, II Série, de n.º 38, de 14 de Fevereiro de 2004, e no uso da competência que me é conferida pela alínea a) do artigo 104.º da Lei n.º 98/97, de 26 de Agosto (Lei de Organização e Processo do Tribunal de Contas — LOPTC), determino o seguinte:
1 — É aplicado no território da Região Autónoma dos Açores a Instrução n.º 1/2004 (2.ª série) — 2.ª Secção, publicada no Diário da República, II Série, n.º 38, de 14 de Fevereiro de 2004, aditada pela Rectificação n.º 316/2004, publicada no Diário da República, II Série, n.º 39, de 16 de Fevereiro de 2004, através da qual são aprovadas as instruções para a organização e documentação das contas abrangidas pelo Plano Oficial de Contabilidade Pública (POCP), aprovado pelo Decreto-Lei n.º 232/97, de 3 de Setembro, e planos sectoriais, designadamente:
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o Plano Oficial de Contabilidade da Educação (POC — Educação), aprovado pela...
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