Gestão dos restos a pagar: uma análise dos resultados alcançados pelo Estado de Alagoas

Abstract

The subject of Remaining Payables has been part of the current research agendas in Government Accounting due to the requirements imposed by the Fiscal Responsibility Law. The general objective of this research is to analyze the results of the budgetary actions carried out by the State of Alagoas in the management of the leftovers to be paid in the period from 2004 to 2019. It was adopted as a research procedure the case study, as for the objectives a descriptive analysis and for the data survey it was used bibliographic means and as secondary the documentary ones. The results revealed the budget saving in the execution of the commitments in all the analyzed years, besides a decrease in the authorized expenditures and committed values, resulting from the economic crisis in the country. The composition of the remainders to be paid showed a greater representation of the unprocessed in relation to those processed, besides presenting a greater percentage of cancellation. In addition, the registration of remainders to be paid in telation to the availability if cash in the years of end of term showed obedience to the Law of Fiscal Responsibility.