O comportamento dos restos a pagar a luz da lei 4.320/64 e da LRF/00 na execução orçamentária do município de Jericó-PB no período de 1997 a 2006.

Abstract

This present work has the objective to evidence the budgetary balance in the PMJ, through the confrontation of Prescriptions and extracted Expenditures of the direct collection of data in the accounts departement and finances of the city of Jerico-PB. It still shows the evolution of the remaining portions to pay in the public administration enters the years of 1997 and 2006, with intention to verify the administrative facts and economic generated in the patrimony of the public entity in observance the Law of Fiscal Responsibility and law 4.320/64, that since its publication in the year of 2000, it imposes and it fiscalizes the financial Execution of the Public Entities. For in such a way, necessary bibliographical research became on concepts of Accounting, Prescriptions and Public charges, beyond the Budgetary and Financial Demonstratives in the municipal management, extracted of the Annual statements, being made a comparative degree between prescriptions and expenditures of the city, beyond observing the evolution of the remaining portions to pay. A descriptive methodology was used and the deductive method in analyzes of the boarded data.