The ISSM is authorised to take on commitments of 2,042,368.49 € plus VAT for food products in 2027 and 2028, according to Portaria n.º 622/2026.
The Regional Secretariat for Finance and the Regional Secretariat for Inclusion, Labour and Youth have authorised the Instituto de Segurança Social da Madeira, IP-RAM (ISSM), to take on budgetary commitments of 2,042,368.49 €, plus VAT at the legal rate in force, for the purchase of food products intended for the most deprived people. The expense will be spread over the years 2027 and 2028. The authorisation is set out in Portaria n.º 622/2026, published in the Official Gazette of the Autonomous Region of Madeira on 5 November 2026, and enters into force the day after its publication.
The portaria does not buy anything on its own. What it does is give the ISSM the green light to take on, already in 2026, financial commitments that will only be paid in 2027 and 2028. As the contract has not yet been signed, the portaria works as a precondition: without it, the institute could not proceed with the acquisition in this multi-year format.
The document explains that the ISSM intends to launch a pre-contract procedure to acquire the food products. The stated aim is to provide non-financial assistance to the most deprived people, easing severe material and food deprivation and offering a prospect of a decent life.
The total amount authorised is 2,042,368.49 €, excluding VAT. Including VAT at the legal rate in force, the preparatory documents of the decree estimate an overall commitment of 2,266,991.32 € for the two years.
The portaria also sets a ceiling for each economic year, again excluding VAT:
The two values add up to the total amount authorised. In other words, most of the expense is concentrated in 2027, while 2028 carries a much smaller share.
The expense will be covered by funds to be entered in the ISSM budgets for 2027 and 2028. To guarantee these funds, the commitment was recorded in the Financial Information System with seven future-year commitment numbers, from 7526000412 to 7526000418.
A portaria is an instrument of the Regional Government that regulates implementing matters, in this case the authorisation of expenditure. The mechanism used here is the spreading of commitments: when an expense extends beyond one economic year, the law requires prior authorisation.
The legal basis cited is Article 22 of Decree-Law n.º 197/99, of 8 June, which remains in force under Article 14(1)(f) of Decree-Law n.º 18/2008, of 29 January, the diploma approving the Public Contracts Code. The portaria also refers to Article 30 of Regional Legislative Decree n.º 8/2025/M, of 30 December, which approved the Region's budget for 2026, and to Law n.º 8/2012, of 21 February (the Law on Commitments and Late Payments, LCPA).
The food products are acquired under the Fund for European Aid to the Most Deprived (FEAC), a European programme that finances the distribution of food and other material support to people living in poverty. The document does not state how many people will be supported, which products are planned, or who the supplier will be, as this information depends on the procurement procedure that is yet to be launched.
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