Análise da aplicação dos limites constitucionais de saúde e educação na gestão de alguns municípios da micro-região de Sousa - PB.

Abstract

The present work has as main objective to analyze the application of the resources of the health and of the education in the administration of some municipal districts of the personal computer-area of Sousa, in the financial period from 2005 to 2007. In a first moment contextualizou-if the importance of the public accounting. Later, we presented the applied legislation to the accounting publishes, with emphasis in the Law 4.320/64 and the Law of Fiscal Responsibility, as well as the applied legislation to the public administration, in other words, public budget, LDO, LOA; as well as the incomes and public expenses. The necessary data were collected in the Summarized Report of the Budget Execution in the years from 2005 to 2007 in the municipal districts of Sao Francisco, Aparecida and Sao Jose da Lagoa Tapada. Soon afterwards presented in table and analyzed in what refers to the application of the constitutional limits of health and education. In the it analyzes the data was verified that the municipal districts overcame the established constitutional limits of health and education.