Um estudo da Administração Pública em relação aos restos a pagar a luz da lei de responsabilidade fiscal nos municípios paraibanos de Sousa e Triunfo no período de 1988 a 2007.

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.