NUNES, J. O.; NUNES, Jocildo de Oliveira.
Abstract:
The constant changes in the global economy require public organizations increasingly
effective actions in order to get better services with fewer resources. It is known that the
public sector promotes the economic development of the country. Thus, the manager's
decision must rest in alternatives that require a smaller amount of resources and realize a
greater benefit and quality. In this way, this study sought to answer the following question:
What are the relevant aspects in relation to the quality of the feeling in the municipality of
accounting Lastro-PB? Using a literature search methodology, descriptive and documentary.
In which, the data analyzed it is observed that the quality of disclosure of this city left to be
desired not to publish all the necessary information required by law, such the: DMPL, the
DFC, the Notas Explicativas of 2011, The Report of the Court of Auditors, Report of
Parliamentary Committees, Report Community Councils. However, it is still in the analysis
that was carried out and published: the balance sheets, financial budgeting and accounting,
established by NBC T 16.6 as well as by law 4.320/64, the Statement of Changes in Equity,
as the law 4.320/64 which stipulates in its article. 104. The city also publishes reports PPA,
LDO and LOA, and the Fiscal Management Reports and Summary Budget Execution, as
determined in Complementary Law 101/00 - LRF. Given the above, it is understood that the
city contributes only some accounting information for public transparency, failing to conduct
and publish reports important as the Court of Auditors. Realizing it, the need to review and
improve the accounting practices of the institution, seeking new structures and forms of
disclosure, making such information transparent to the public.
