The Financial Administration of Funchal’s Municipality between 1880 and 1895: Civil Government Supervision and Effort to Municipal Accounts’ Balance

Abstract

This study’s purpose is to present an analysis on the financial administration of Funchal’s municipality during the terms of the 1878’s and the 1886’s Administrative Codes, between 1880 and 1895. Divided into three parts, this essay begins with an examine of
the municipal finance’s legislative framework, which is properly explained in those two texts. Then, there is a focus on municipal finances with a presentation of budget and management account values, which were both under the direction of the civil governor of Funchal administrative district. Finally, the income and the expenditure are presented, with an establishment of their typologies and analysis of the accounting records that were produced.

Keywords

Municipality; Funchal; Financial Management; Civil Government Supervision.