Gestão de restos a pagar: estudo de caso dos resultados alcançados pelo estado de Alagoas no período de 2004 a 2020

Abstract

This work aims to analyse the reflex of the actions carried out by the State of Alagoas in the management of the remains to be paid in the period from 2004 to 2020, based on the composition of the remains to be paid, its evolution in the proposed period correlated with the actions taken by the competent managers and the results achieved. Using a methodology with a mixed approach, the data used were collected in the Accounting and Tax Information System of the Brazilian Public Sector - SICONFI and made it possible to observe the behaviour of unpaid leftovers in Alagoas, showing greater representativeness of Unprocessed with Processed with average 336.63 million and 243.41 million, respectively. The result obtained in the analysis of the behaviour of the cash availability about the inscriptions in the remains to be paid shows us that the State has achieved a good evolution in the budget management since 2014, demonstrating in some way that the efforts were effective in the management of the remains to be paid.