Os impactos dos restos a pagar no orçamento da prefeitura de Uberlândia

• Autor(a) principal: Bianchini, Lucas
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/27610
• topic: Restos a pagar; Unpaid commitments; Execução orçamentária; Budget excecution; Contabilidade pública; Public accounting; CNPQ::CIENCIAS SOCIAIS APLICADAS

The objective of this research was to investigate the evolution of the registration of unpaid commitments in the City Hall of Uberlândia from 2015 to 2018 and its impacts on the municipal budget. Unpaid commitments is public expenditure that was committed during the year but has not yet been paid by the end of the calendar year. In order to achieve the objective, a quantitative and exploratory research was conducted, and its technical procedures are classified as documentary. The results showed that in relation to the commitment, 2016 had the lowest index of subscriptions to be paid reaching a rate of 3.74%, but in the following years this figure increased and reached a percentage of 9.66% in 2004. 2018. For processed and unprocessed remains payable, it was noted that of the total amount 66.87% is not processed and 33,13% is processed.