Um estudo sobre a qualidade da evidenciação contábil no Município de Lastro - PB.

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.