ARRUDA, W. C. C.; ARRUDA, Wiara Carla Campos.
Resumen:
This work aims to provide an overview on the review of the Budget Implementation
emphasizing remains payable to the municipality of Pombai / PB, emphasizing its effect for
the resources measured by revenue. The identification, analysis and discussion were
possible from the collection of data from public reports, available on the City of Pombai of the
Secretary of Finance during the period 2006 to 2008. We used the research literature,
documentary, exploratory and quantitative. The remains are to pay obligations that make up
the floating debt, which can be characterized as the costs involved which were not paid until
the 31st of December of the year in which they were entered. In this sense there is ample
legislation on the subject, to avoid increasing the debt of public entities. The main point of
this study is based on confrontation between the Executive Budget emphasizing the remains
payable, in the municipality of Pombai - PB, assessing whether it is in accordance with Law
4320/64, which concerns the rules for public finances directed to management of revenue
and expenditure and the Law of Fiscal Responsibility for the transparency and accuracy of
any deviations that may affect the public patrimony. The results are the finding of a large
volume of debris to pay that decreased over time, more that have not reached an appropriate
level, which would be paid on your total. With this growth the remains to help pay for
implementing the Budget Law in the object of study, with the extrapolation of the limits thus
disabling the growth of township.
