BRAZ, C. H. M .; BRAZ, Charles Henrique Martins.
Abstract:
This study aims to present an analysis of outstanding commitments to light the
Fiscal Responsibility Law, the municipalities of Paraiba and Triunfo de Sousa, the
period between 1998 and 2007, showing the evolution of total budget expenditures,
outstanding commitments processed and available cash. The outstanding
commitments are obligations that make up the floating debt and may be
characterized as the costs involved which were not paid until December 31 in the
year they were entered. The existence of cash availability to meet the commitments
related to outstanding commitments is important to have a balance budget.
Because of this importance, the legislation on the topic is very broad and this study
seeks to verify the behavior of public entities dealt with before the Fiscal
Responsibility Law (LRF), noting if they left cash enough and if, after its advent, are
fulfilling the which stipulates in art. 42 of that Act. To this end, we used descriptive
research based on literature research on the subject and documentary evidence
drawn from the Balance Sheets of the municipalities analyzed and the National
Treasury Secretariat (STN). Thus, one can see that before LRF/2000, the
municipalities analyzed only the municipality of Triunfo / PB sought to make enough
cash to honor with the outstanding commitments. With the advent of the Act, the
two public bodies studied conformed so that the budgets were made available to
honor with the outstanding commitments, with the exception of the municipality of
Sousa, Paraiba, where there was a large volume of outstanding commitments
without sufficient time for your payment.