Análise dos impactos causados pela inscrição de restos a pagar na execução das leis orçamentárias, no município de Sousa, nos períodos de 2009 a 2016.

Abstract

This work has the objective of analyzing the impacts caused by the amount inscribed in remnants payable in the municipality of Sousa / PB, and implications in the execution of budgetary laws, emphasizing their negative effects on the correct allocation of public resources, which causes imbalance of the accounts of the body concerned. Remnants payable are obligations that make up the floating debt, and can be characterized as the expenses incurred, which were not paid until December 31 of the year in which they were entered. In this sense, there is ample legislation on the subject, aiming at avoiding the increase of the indebtedness of the public entities. In order to do this, we will make a comparison between the residuals to be paid and the available funds for their payment, in the municipality of Sousa-PB, and to identify whether there is compliance with Law 101/00 - Fiscal Responsibility Law, with respect to a correct fiscal management, as a way of analyzing the impacts caused by the inscription of the remains to be paid in the periods from 2009 to 2016. For that, a descriptive research was done based on a bibliographic study about the subject and documentary elements extracted from the STN National treasure). As a result, the results showed that the availabilities are not sufficient for the payment of all the remains payable in part of the period studied, which shows that even after the promulgation of said law, there are still deviations in the conduct of the managers, who would demonstrate an adequate activity if the resources could pay the whole amount of the residuals to pay enrolled in the passage of one exercise to another. It was also possible to see compliance with the legislation regarding the registration of remnants to be paid at the time of transitions in 2012 and 2016, which would demonstrate a crime if it did not comply with the legislation and would be subject to legal sanctions , thus showing a good management of public resources in certain periods.