Um estudo da execução orçamentária do município de Pombal no período de 2006 a 2008.

Abstract

This work aims to provide an overview on the review of the Budget Implementation emphasizing remains payable to the municipality of Pombai / PB, emphasizing its effect for the resources measured by revenue. The identification, analysis and discussion were possible from the collection of data from public reports, available on the City of Pombai of the Secretary of Finance during the period 2006 to 2008. We used the research literature, documentary, exploratory and quantitative. The remains are to pay obligations that make up the floating debt, which can be characterized as the costs involved which were not paid until the 31st of December of the year in which they were entered. In this sense there is ample legislation on the subject, to avoid increasing the debt of public entities. The main point of this study is based on confrontation between the Executive Budget emphasizing the remains payable, in the municipality of Pombai - PB, assessing whether it is in accordance with Law 4320/64, which concerns the rules for public finances directed to management of revenue and expenditure and the Law of Fiscal Responsibility for the transparency and accuracy of any deviations that may affect the public patrimony. The results are the finding of a large volume of debris to pay that decreased over time, more that have not reached an appropriate level, which would be paid on your total. With this growth the remains to help pay for implementing the Budget Law in the object of study, with the extrapolation of the limits thus disabling the growth of township.