SILVA, E. L.; SILVA, Elieres Lopes da.
Résumé:
This present work has the objective to evidence the budgetary balance in the PMJ, through
the confrontation of Prescriptions and extracted Expenditures of the direct collection of data
in the accounts departement and finances of the city of Jerico-PB. It still shows the evolution
of the remaining portions to pay in the public administration enters the years of 1997 and
2006, with intention to verify the administrative facts and economic generated in the
patrimony of the public entity in observance the Law of Fiscal Responsibility and law
4.320/64, that since its publication in the year of 2000, it imposes and it fiscalizes the
financial Execution of the Public Entities. For in such a way, necessary bibliographical
research became on concepts of Accounting, Prescriptions and Public charges, beyond the
Budgetary and Financial Demonstratives in the municipal management, extracted of the
Annual statements, being made a comparative degree between prescriptions and
expenditures of the city, beyond observing the evolution of the remaining portions to pay.
A descriptive methodology was used and the deductive method in analyzes of the boarded
data.
