Cronograma de desembolso e programação financeira na gestão contábil pública com base na lei 4.320/64 e LRF 101/2000

Abstract

This work aims to identify the obstacles and success achieved through the use of the tools to control the disbursement schedule and financial programming in the public financial accounting management included in laws 4.320 / 64 and LRF 101/2000 for Municipal Public Management, jointly With the computerized management tools for this purpose, aiming to know the processes developed in an inadequate way or the main difficulties of the professional of the area of accounting with the purpose of suggesting possible improvement, so that it is manageable and applicable the reality. For this, a case study is carried out through bibliographic research with a qualitative and quantitative approach, together with 20 (twenty) accounting professionals who work in public entities in the State of Paraná. The information collected for such study will be leveraged by the author of the present study, through documentary analysis and direct observation, together with the system and documents of the entity, as well as through a quantitative research. At the end of the same it can be observed that the Public Accounting has undergone several modifications through the Law of Fiscal Responsibility, in particular to the aspects that cover the consolidation of accounts and the requirement of the Fiscal Management Report, but there is still a long way to go Since although there is an understanding of what it is and the need to use the disbursement and financial programming schedule according to the requirements of Laws 4,320 / 64 and LRF 101/2000, there is still a deficiency on the part of the managers and administrators of following the proposed one In the timeframe, this factor can be corrected if the administration is interconnected with computerization, because this makes the process to circumvent or change the information more complex, as well as assist in the process of transparency and accountability.