MELO, R. A.; MELO, Rogério Araujo de.
Abstract:
The present work has as main objective to analyze the application of the resources of
the health and of the education in the administration of some municipal districts of the
personal computer-area of Sousa, in the financial period from 2005 to 2007. In a first
moment contextualizou-if the importance of the public accounting. Later, we
presented the applied legislation to the accounting publishes, with emphasis in the
Law 4.320/64 and the Law of Fiscal Responsibility, as well as the applied legislation
to the public administration, in other words, public budget, LDO, LOA; as well as the
incomes and public expenses. The necessary data were collected in the Summarized
Report of the Budget Execution in the years from 2005 to 2007 in the municipal
districts of Sao Francisco, Aparecida and Sao Jose da Lagoa Tapada. Soon
afterwards presented in table and analyzed in what refers to the application of the
constitutional limits of health and education. In the it analyzes the data was verified
that the municipal districts overcame the established constitutional limits of health
and education.