Only 28% of Portuguese municipalities reach satisfactory levels of effectiveness and financial efficiency, according to the Financial Yearbook of Municipalities 2024prepared by Accounting and Taxation Research Center from the Polytechnic Institute of Cávado and Avewith the support of Order of Certified Accountants and the Court of Auditors.
The study reveals that only 86 municipal councils — among the 308 in the country — managed to exceed half of the maximum possible score in the ten indicators evaluated, which include liquidity, debt, payment deadlines, budget execution and taxes charged per inhabitant.
In large municipalities, Sintra leads the national rankingcom 1,695 pointsfollowed by Maia (1,683) and by Amateur (1,554). Among medium-sized ones, Abrantes (1,554 points) occupies first place, ahead of Tavira (1.504) e White Castle (1,493). In small-sized ones, Óbidos is the most efficient, with 1,606 points, followed by Murtosa (1,583) and Santa Cruz das Floresin the Azores (1,573).
O Financial Yearbook of Municipalities 2024 will be presented this Tuesday in Porto, in the OCC auditorium, and highlights that 222 local authorities obtained scores below 950 points, which is equivalent to less than half of the total possible score.
The study authors also emphasize that small municipalities are those who face the most difficulties in integrating the top 100, due to the dependence on State revenue and less weight of own taxes.
By districts, Faro, Lisbon and the Autonomous Region of Madeira are the territories with the highest number of well-classified chambers, managing to integrate half or more of its municipalities on the list of the 100 with the best global evaluation.