Um estudo das despesas com pessoal, saúde e educação do município de Cajazeirinhas-PB, á luz da constituição federal e da lei de responsabilidade fiscal.

Abstract

The government is responsible for the implementation of municipal resources in order to meet the needs of the population of their municipality with efficiency and effectiveness. Thus this study aims to examine whether the principal expense of the municipality staff Cajazeirinhas fall in establishing the Fiscal Responsibility Law, as well as verify that the constitutional limits established in health and education of that city were seen during the 2006 to 2008. This study is a contextualization of the laws applied to public accounting, with emphasis on the Law of Fiscal Responsibility. The necessary data were collected from the Fiscal Management Report for the period 2006 to 2008 the City of Cajazeirinhas / PB. In the data analysis found that the county falls in establishing the Fiscal Responsibility Law and the Constitution, the constitutional limits applied to health, education and personal spending. Although health has not achieved the minimum specified by law in the year 2006, the Court of the State accept the justification of the council, because it was a material difference.