A importância da contabilidade na evidenciação da limitação da despesa com pessoal na gestão pública no município de Catolé do Rocha - Paraíba.

Abstract

This scientific work shows the importance of accounting disclosure in limiting the expenditure on public administration staff in the municipality of Catole of Rocha-PB. The Public Accounts is the most noble branch of Science Accounting, whose job is to investigate, monitor actions and events generated in the administrative and economic heritage of the public and serves as the main tool for decision making with respect to assets of the entity. The Fiscal Responsibility Act, came impose and enforce the extrapolation to the limits set for public entities. The work is structured around the concepts of accounting, concepts and types of budget, revenue and public expenditure, spending on personnel, limitations on the Law of Fiscal Responsibility and demonstrating the limitation of expenditure on staff in managing municipal public. Finally it is a field of study showing the accounting knowledge of staff working in various fields of accounting, finance, and bidding in the Executive Branch of the Catole of Rocha-PB to the standards and legal procedures. This work was developed with the purpose of verifying the limitation of expenditure on staff in the management of municipal public Catole of Rocha-PB and to serve as embasamento theoretical development of future research, may also collaborate using as a work in the implementation of municipal management, As well as compliance with the laws governing the public Accounts to better manage their resources.