Legal risk complexity in the electronic budget execution of Maputo City services of economy and finance, 2020 to 2022

Abstract

The motivation for the study lies in the need to understand which constraints and the complexity of legal risks in the execution of the budget impact on the activities of a public institution. In view of this, the study reflects on the legal risks and complexity in the electronic execution of the budget in the Service of Economy and Finance of the City of Maputo (SEFCM) in the three-year period 2020 – 2022. For this purpose, a qualitative approach was used to collect data where the diverse bibliographic and documentary collection was used to explore in depth the concepts and the interview for the interpretation of the results. 18 heads of departments were interviewed in a population of 118. The study concluded that the SEFC works on the basis of synchronizing economic and financial information from different organic units, which standardize the electronic execution of the public treasury, which contributes to the occurrence of legal risks, resulting from the budgetary definition at central level. Measures of decentralization and budget relaxation at local and provincial level and electronic budget execution, in compliance with legal instruments and limited financial resources, create legal risks and inefficiency. Measures to mitigate the complexity of legal risk in electronic budget execution, lead to compliance with budget law with planning substance, definition of limits, disbursement and legal execution of the public treasury by decentralized governance bodies in line with updates and renewals technological technologies in the legal and budgetary field in electronic planning and execution at central, provincial and local levels, with the support of various legal and electronic instruments, in public administration services and public and private partnerships, and control of e-SISTAFE, the Subsystem of Monitoring and Evaluation, Internal Audit Subsystem, of Law no. 3/2017, of 9 January, Electronic Transactions Law, among other measures that accompany technological innovations.

Keywords: Legal risks, financial programming, electronic budget execution.