O comportamento das receitas e despesas públicas sob a ótica dos indicadores financeiros e de desempenho ambiental: um estudo nos municípios de Cajazeirinhas, São Bentinho e São Domingos-PB.

Abstract

The financial indicators and of environmental acting, as support tools in the fiscalization and orientation for the improvement of the public administration are inserted in the context of the Public accounting. In that way the study tried to verify the behavior of the financial indicators and you specifically adapt in the public administration of revenues and expenses, starting from the annual information published in the system Sagres - on line of the Tribunal of Bills of the State of Paraiba, during the period from 2008 to 2012 of the municipal districts of Cajazeirinhas, Sao Bentinho and Sao Domingos - PB. The used methodology was documental, descriptive and bibliographical. In relation to the indicators of revenues the results point that the municipal district of Sao Domingos, demonstrated the largest dependence level in relation to the Federal Government. It is increased although in relation to the indicators of expenses, the municipal district of Cajazeirinhas, was what more committed resources of the average revenue for payment of expenses with personnel and with relationship to the environmental indicators, it is noticed that the municipal district of Sao Bentinho was what more used of the total revenue for investments with the environment. It is worth to point out that the municipal district of Sao Domingos was the only that didn't present any value regarding environmental expenses. It is ended that the use of these applied indicators in the municipal Public administration, is of extreme importance, because it serves as fiscalization instrument for the society to accompany the situation of the revenues and expenses of your municipal district, as well as to aid the manager in the electric outlet of decisions.