Estudo acerca da execução orçamentária do município de Nazarezinho-PB no período de 2012 a 2016.

Abstract

The current social context contemplates processes of developments that designate access to information a fundamental role in the construction of roles and social changes: political articulations, business strategies, governmental decision-making, knowledge construction, professional profiles, development of the Union, strengthening of the economy , among others. It is in this context that the Accounting Sciences stand out as an articulating base to provide data that affect society directly, from managers, the tax authorities, customers, suppliers, creditors, investments, with full compliance with the Code of Professional Ethics of its Class, and ethics in general, without benefiting any one in particular. Based on this, this research aims to study the budget execution of the city of Nazarezinho-PB, in the period from 2012 to 2016, analyzing the accounting data referring to the financial sector. The information was collected in the city's transparency portal and on the SAGRES / PB website, seeking to understand how revenue and expenditure management affects the development of the municipality. Thus, due account was taken of committed and unpaid debts from one financial year to the next. In methodological terms, the research is classified as exploratory, articulated through the quantitative approach, since it measures data referring to the budget executed in a period of four years. The results show that committed and unpaid expenses, that is, the remainder payable, directly influence the development of the municipality, since such expenses will need to be paid during the next financial year, constituting as extra expenses that may affect directly Funds for new investments or maintenance of existing services. From this perspective, the research concludes that the observance of the remains to be paid should be carried out more effectively, aiming at the collection and punishment of management.