{"id":52,"date":"2026-05-14T12:25:47","date_gmt":"2026-05-14T12:25:47","guid":{"rendered":"https:\/\/cmnordeste.pt\/publicacoes\/?page_id=52"},"modified":"2026-05-14T12:25:53","modified_gmt":"2026-05-14T12:25:53","slug":"prestacao-de-contas-da-cmn","status":"publish","type":"page","link":"https:\/\/cmnordeste.pt\/publicacoes\/informacao-financeira\/prestacao-de-contas-da-cmn\/","title":{"rendered":"Presta\u00e7\u00e3o de Contas da CMN"},"content":{"rendered":"

Presta\u00e7\u00e3o de Contas 2025<\/h2>\n

Presta\u00e7\u00e3o de Contas 2025<\/a><\/p>\n

Presta\u00e7\u00e3o de Contas 2024<\/h2>\n

Presta\u00e7\u00e3o de Contas Consolidadas 2024<\/a><\/h4>\n

1. Introdu\u00e7\u00e3o<\/a><\/h4>\n

2. Relat\u00f3rio de Gest\u00e3o<\/a><\/h4>\n

3. Relat\u00f3rio de Gest\u00e3o Contas<\/a><\/h4>\n

4. Relat\u00f3rio de Gest\u00e3o Contas<\/a><\/h4>\n

5. Relat\u00f3rio Gest\u00e3o Contas<\/a><\/h4>\n

6. Relat\u00f3rio de Gest\u00e3o Contas<\/a><\/h4>\n

7. Relat\u00f3rio de Gest\u00e3o Contas<\/a><\/h4>\n

8. Relat\u00f3rio de Gest\u00e3o Contas<\/a><\/h4>\n

9. Presta\u00e7\u00e3o de Contas<\/a><\/h4>\n

10. Demonstra\u00e7\u00f5es Financeiras<\/a><\/h4>\n

11. Demonstra\u00e7\u00e3o de Resultados Natureza<\/a><\/h4>\n

12. Demonstra\u00e7\u00e3o Altera\u00e7\u00f5es Patr. Liquido<\/a><\/h4>\n

13. Demonstra\u00e7\u00e3o Fluxos Caixa<\/a><\/h4>\n

14. Anexo Demonstra\u00e7\u00f5es Financeiras<\/a><\/h4>\n

15. Carateriza\u00e7\u00e3o Entidade<\/a><\/h4>\n

16. Organograma<\/a><\/h4>\n

17. Empr\u00e9stimos Banc\u00e1rios<\/a><\/h4>\n

18. Demonstra\u00e7\u00f5es Or\u00e7amentais<\/a><\/p>\n

19. Demonstra\u00e7\u00e3o de Execu\u00e7\u00e3o do PPI<\/a><\/h4>\n

20. Execu\u00e7\u00e3o das GOP PPI AMR<\/a><\/h4>\n

21. Anexo Demonstra\u00e7\u00f5es Or\u00e7amentais<\/a><\/h4>\n

22. Altera\u00e7\u00f5es Or\u00e7amentais<\/a><\/h4>\n

23. Opera\u00e7\u00f5es Tesouraria<\/a><\/h4>\n

24. Contrata\u00e7\u00e3o Administrativa<\/a><\/h4>\n

25. Transferencias de Subsidios<\/a><\/p>\n

26. Dividas a Terceiros<\/a><\/h4>\n

27. Certifica\u00e7\u00e3o Legal das Contas<\/a><\/h4>\n

Presta\u00e7\u00e3o de Contas 2023<\/h2>\n

Presta\u00e7\u00e3o de Contas Consolidadas 2023<\/a><\/h4>\n

Altera\u00e7\u00f5es ao PPI<\/a><\/h4>\n

Altera\u00e7\u00f5es Or\u00e7amento da Receita<\/a><\/h4>\n

Altera\u00e7\u00f5es or\u00e7amentais da despesa<\/a><\/h4>\n

Anexo as demonstra\u00e7\u00f5es financeiras<\/a><\/h4>\n

Presta\u00e7\u00e3o de Contas da CMN<\/a><\/h4>\n

Carateriza\u00e7\u00e3o da Entidade<\/a><\/h4>\n

Certifica\u00e7\u00e3o legal de contas<\/a><\/h4>\n

Contrata\u00e7\u00e3o administrativa<\/a><\/h4>\n

Contrata\u00e7\u00e3o administrativa-tipo de procedimento<\/a><\/h4>\n

Declara\u00e7\u00e3o de compromissos plurianuais<\/a><\/h4>\n

Declara\u00e7\u00e3o de pagamentos e recebimentos em atraso<\/a><\/h4>\n

Demonstra\u00e7\u00e3o das altera\u00e7\u00f5es ao patrim\u00f3nio liquido<\/a><\/h4>\n

Demonstra\u00e7\u00e3o de execu\u00e7\u00e3o or\u00e7amental da receita<\/a><\/h4>\n

Demonstra\u00e7\u00e3o de resultados por natureza<\/a><\/h4>\n

Demonstra\u00e7\u00e3o do desempenho or\u00e7amental<\/a><\/h4>\n

Demonstra\u00e7\u00e3o do PPI<\/a><\/h4>\n

Demonstra\u00e7\u00e3o de execu\u00e7\u00e3o or\u00e7amental da despesa<\/a><\/h4>\n

Demonstra\u00e7\u00e3o de fluxos de caixa<\/a><\/h4>\n

Empr\u00e9stimos<\/a><\/h4>\n

Introdu\u00e7\u00e3o<\/a><\/h4>\n

Opera\u00e7\u00f5es de tesouraria<\/a><\/h4>\n

Organograma<\/a><\/h4>\n

Relat\u00f3rio de Gest\u00e3o Cap III<\/a><\/h4>\n

Relat\u00f3rio de Gest\u00e3o Cap I-II<\/a><\/h4>\n

Transfer\u00eancia e subs\u00eddios \u2013 despesa<\/a><\/h4>\n

Transfer\u00eancia e subs\u00eddios – receita<\/a><\/h4>\n

Presta\u00e7\u00e3o de Contas 2022<\/h2>\n

Presta\u00e7\u00e3o de Contas Consolidadas 2022<\/a><\/p>\n

Introdu\u00e7\u00e3o<\/a><\/p>\n

Cap\u00edtulo I – Organiza\u00e7\u00e3o Municipal e recursos Humanos<\/a><\/p>\n

Cap\u00edtulo II – Reporte Financeiro<\/a><\/p>\n

Cap\u00edtulo III – Descri\u00e7\u00e3o Sum\u00e1ria das Atividades<\/a><\/p>\n

Balan\u00e7o<\/a><\/p>\n

Demonstra\u00e7\u00e3o de Resultados<\/a><\/p>\n

Demonstra\u00e7\u00e3o das altera\u00e7\u00f5es ao patrim\u00f3nio l\u00edquido<\/a><\/p>\n

Demonstra\u00e7\u00e3o de fluxos de caixa<\/a><\/p>\n

Anexo \u00e0s demonstra\u00e7\u00f5es financeiras<\/a><\/p>\n

Anexo I- Caracteriza\u00e7\u00e3o da Entidade<\/a><\/p>\n

Anexo II – Organograma<\/a><\/p>\n

Anexo III\u00a0 – Empr\u00e9stimos Obtidos<\/a><\/p>\n

Demonstra\u00e7\u00e3o do desempenho or\u00e7amental<\/a><\/p>\n

Demonstra\u00e7\u00e3o da execu\u00e7\u00e3o or\u00e7amental da receita<\/a><\/p>\n

Demonstra\u00e7\u00e3o da execu\u00e7\u00e3o or\u00e7amental da despesa<\/a><\/p>\n

Demonstra\u00e7\u00e3o da execu\u00e7\u00e3o do plano plurianual de investimento (PPI)<\/a><\/p>\n

Altera\u00e7\u00f5es Or\u00e7amentais da Receita<\/a><\/p>\n

Altera\u00e7\u00f5es or\u00e7amentais da despesa<\/a><\/p>\n

Altera\u00e7\u00f5es ao plano plurianual de investimento (PPI)<\/a><\/p>\n

Opera\u00e7\u00f5es de tesouraria<\/a><\/p>\n

Contrata\u00e7\u00e3o administrativa<\/a><\/p>\n

Contrata\u00e7\u00e3o Administrativa – por tipo de procedimento<\/a><\/p>\n

Transfer\u00eancia e subs\u00eddios – Receita<\/a><\/p>\n

Transfer\u00eancia e subs\u00eddios – Despesa<\/a><\/p>\n

Declara\u00e7\u00e3o de compromissos plurianuais<\/a><\/p>\n

Declara\u00e7\u00e3o de pagamentos e recebimentos em atraso<\/a><\/p>\n

Certifica\u00e7\u00e3o legal de contas<\/a><\/p>\n

Relat\u00f3rio PAM – 1\u00ba Trimestre<\/a><\/p>\n

Relat\u00f3rio PAM – 2\u00ba Trimestre<\/a><\/p>\n

Relat\u00f3rio PAM – 3\u00ba Trimestre<\/a><\/p>\n

Relat\u00f3rio PAM – 4\u00ba Trimestre<\/a><\/p>\n

Relatorio Smart Vision<\/a><\/p>\n

 <\/p>\n

Presta\u00e7\u00e3o de Contas 2021<\/h2>\n

Presta\u00e7\u00e3o de Contas Consolidadas<\/a><\/p>\n

Balan\u00e7o<\/a><\/p>\n

Alteracoes ao PPI<\/a><\/p>\n

Alteracoes orcamentais da despesa<\/a><\/p>\n

Alteracoes orcamentais da receita<\/a><\/p>\n

Anexo as demonstracoes Financeiras<\/a><\/p>\n

Anexo I – Caracterizacao da entidade<\/a><\/p>\n

Anexo II – Organograma<\/a><\/p>\n

Anexo III – Emprestimos obtidos<\/a><\/p>\n

Capitulo I<\/a><\/p>\n

Capitulo II<\/a><\/p>\n

Capitulo III<\/a><\/p>\n

Certificacao legal de contas<\/a><\/p>\n

Contratacao administrativa<\/a><\/p>\n

Contratacao administrativa por tipo de procedimento<\/a><\/p>\n

Declaracao de compromissos plurianuais<\/a><\/p>\n

Declaracao de pagamentos e recebimentos em atraso<\/a><\/p>\n

Demonstracao de resultados por natureza<\/a><\/p>\n

Demostracao das alteracoes ao patrimonio liquido<\/a><\/p>\n

Demostracao de execucao do PPI<\/a><\/p>\n

Demostracao de execucao orcamental da despesa<\/a><\/p>\n

Demostracao de execucao orcamental da receita<\/a><\/p>\n

Demostracao de fluxos de caixa<\/a><\/p>\n

Demostracao do desempenho orcamental<\/a><\/p>\n

Introducao<\/a><\/p>\n

Operacoes de tesouraria<\/a><\/p>\n

Transferencias e subsidios – Despesa<\/a><\/p>\n

Transferencias e subsidios – em especie<\/a><\/p>\n

Transferencias e subsidios – receita<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Presta\u00e7\u00e3o de Contas 2025 Presta\u00e7\u00e3o de Contas 2025 Presta\u00e7\u00e3o de Contas 2024 Presta\u00e7\u00e3o de Contas Consolidadas 2024 1. Introdu\u00e7\u00e3o 2. Relat\u00f3rio de Gest\u00e3o 3. Relat\u00f3rio de Gest\u00e3o Contas 4. Relat\u00f3rio de Gest\u00e3o Contas 5. Relat\u00f3rio Gest\u00e3o Contas 6. Relat\u00f3rio de Gest\u00e3o Contas 7. Relat\u00f3rio de Gest\u00e3o Contas 8. Relat\u00f3rio de Gest\u00e3o Contas 9. Presta\u00e7\u00e3o de […]<\/p>\n","protected":false},"author":1,"featured_media":117,"parent":50,"menu_order":71,"comment_status":"closed","ping_status":"closed","template":"page-publicacoes.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-52","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nPresta\u00e7\u00e3o de Contas da CMN - Publica\u00e7\u00f5es<\/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:\/\/cmnordeste.pt\/publicacoes\/informacao-financeira\/prestacao-de-contas-da-cmn\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Presta\u00e7\u00e3o de Contas da CMN - Publica\u00e7\u00f5es\" \/>\n<meta property=\"og:description\" content=\"Presta\u00e7\u00e3o de Contas 2025 Presta\u00e7\u00e3o de Contas 2025 Presta\u00e7\u00e3o de Contas 2024 Presta\u00e7\u00e3o de Contas Consolidadas 2024 1. 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