Um análise da inscrição dos restos a pagar no Município de Sousa - PB nos períodos de 1998 a 2007.

Abstract

This work has the objective of supplying a vision about the relevance of the amount enrolled in remains to pay in the municipal district of Sousa/PB, giving emphasis to their negative effects as for the correct allocation of the public resources, what provokes unbalance of the bills of the organ in subject. The remains to pay are obligations that compose the floating debt, and they can be characterized as the determined expenses, that they didn't go pay until December 31 of the exercise in that they were enrolled. In that sense there is a wide legislation on the subject, seeking to avoid the increase of the debt of the public entities. The main point of this study is based in the confrontation among the remains to pay and the existent readiness for his payment, in the municipal district of Sousa-PB, evaluating if it is having the execution of what says the Law 101/00 - Law of Fiscal Responsibility, in what concerns a correct fiscal administration, as form of analyzing the impacts caused by the registration of the remains to pay in the periods from 1998 to 2007. For so much, it was used of descriptive research based in bibliographical study on the subject and extracted documental elements of STN (General office of National Treasury). With that it was obtained as results the verification that before LRF, there was a great volume of remains to pay without enough readiness for his payment, what decreased after the promulgation of the referred law, more than it still didn't approximate at an appropriate level, that it would be a total of resources they to pay the whole amount of the remains to pay enrolled annually. It could also be seen the fact of the non execution of the relative legislation to the registration of the remains to pay when of the mandate transition, 2000 and 2004 what demonstrates crime, and it is subject to legal sanctions, evidencing in that way that is having a bad administration of the public resources.