Suprimento de fundos no setor público: uma abordagem do ponto de vista do controle interno

Abstract

The objective of this study was to carry out a bibliographical study of the financial and budgetary approach, regarding the Supplies of Funds or Public Expenditure Advance Regime, demonstrating the particularities of this expenditure exception regime, comparing it with the legal issue and researching in practice , how these phenomena are being accounted for. This topic is important not only for professionals in the accounting area, but it is also of paramount importance for all users of accounting information. To carry out the research, the technique used was bibliographical research and data analysis. From the research, it is treated that the release and accountability system related to the Supply of Funds is effective, rigid and that follows the procedures and the specific legislation.