Execução e evidenciação do orçamento público: um estudo nas prefeituras de Sousa e Cajazeiras - PB entre 2009 e 2010.

Abstract

Advent of globalization and the emergence of new technologies represent a big step in the society evolution. Disclosure has become an indispensable mechanism for public agencies in administrative control, because they allow disclosing the Accounting Statements for users. This information is provided by the City Hall of Sousa and Cajazeiras, both in Brazil's interior. This work had goal to analyze what criteria are used by municipalities of Sousa and Cajazeiras, in fulfillment of the liabilities of disclosure and enforcement budget. The financial statements it were analyzed through Audit Office website in Paraiba state in Brazil. This study enabled us to verify the compliance of the information disclosed to the Brazilian Accounting Standards Applied to the Public Sector (BASAPS), and its implementation and disclosure. The results show the ways in which the municipalities of Sousa and Cajazeiras or not follow the standards dictated by the Brazilian Accounting Standards Applied to the Public Sector (BASAPS). It was concluded that, although several actions are implemented, these municipalities have not yet meet all the specifics necessary to effectively promote and fulfill what is established in BASAP to provide transparency of Public Administration to Society.