Um estudo do comportamento dos restos a pagar na execução orçamentária dos municípios paraibanos de Bernardinho Batista, Sousa e Triunfo no período de 1998 a 2007.

Abstract

This study aims to present an analysis of outstanding commitments in the cities of Paraiba: Bernardino Batista, Sousa and Triunfo, between 1998 and 2007, demonstrating the evolution of total budget expenditures, outstanding commitments and processed available cash. The outstanding commitments are obligations that comprise the floating debt and may be characterized as the costs involved that were not paid until December 31 in the year they were entered. The existence of available cash to honor commitments related to outstanding commitments is important for there to be balanced budget. Because of this importance, legislation concerning the theme is very broad and this study aims to investigate the behavior public entities dealt with before the Fiscal Responsibility Law (LRF), noting if they left cash enough and if after its advent, are fulfilling the precepts art. 42 of that law. To this end, we used descriptive research based on study literature on the subject and documentary evidence drawn from Balance Sheets of the municipalities analyzed and the Treasury (STN). Thus, one can see that before LRF/2000, the municipalities analyzed only the municipality of Triunfo-PB sought to make sufficient cash to honor outstanding commitments. With the advent of that law, the three public bodies studied conformed budget so that there was willingness to honor outstanding commitments with exception of the municipality of Sousa, Paraiba, where there was a large volume of the remains without paying sufficient time for its payment, which reduced after the enactment of that law, but have not yet reached a appropriate level, it would be a total of resources that could pay the entire amount of outstanding commitments each year, showing that municipality of Sousa, Paraiba, is not complying with the Law of Responsibility Tax.