ESO - Trabalho de Conclusão de Curso Graduação

URI permanente para esta coleçãohttps://ri.uea.edu.br/handle/riuea/4815

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Gestão dos Recursos Financeiros na Administração Pública Municipal: um estudo de caso em duas Prefeituras do interior do Estado do Amazonas
(Universidade do Estado do Amazonas, 2019-12-03) Lima, André Ferreira; Marques, Dorli João Carlos
The public administration is the body responsible for dealing with the prerogatives of the public interest. It is up to the administrators, democratically elected, to manage the financial resources and to account for the expenses and actions during their term of office, and there must be total transparency, which in most cases does not happen. The function of supervising the Executive's accounts is given to the Legislative branch with the support of the Audit Courts, with citizens being the most interested. Accountability is a constitutional duty of those who use, collect, store, manage or administer public money, assets and values. For good management, good budget planning is essential. This comes from three fundamental parts: PPA - Pluriannual Plan, LDO - Budget Guidelines Law and LOA - Annual Budget Law, regulated by laws, ordinances and resolutions. In addition to these budget laws, managers must comply with and comply with the limits established by the LRF - Law of Fiscal Responsibility, created with the aim of controlling expenses, respecting the collection capacity. Based on these theoretical and normative frameworks, a case study was carried out in two municipal prefectures in the State of Amazonas. The results indicated that in order to manage and assist in the control of public assets, public accounting is essential, with regard to the proper bookkeeping of revenues and expenses and the provision of information, as many managers have had difficulties in managing financial resources in a balanced way , failing to comply with the limits established by the superior legislation in force, having their accounts often disapproved, and even when there is approval there could be a better applicability of these resources.
O Papel da Contabilidade Aplicada em uma Organização da Sociedade Civil em Manaus
(Universidade do Estado do Amazonas, 2019-12-04) Lima, Jéssica Caroline Padilha de; Ruano, Joycet Ramírez; Oliveira, Elisângela Leitão de; Scoralick, William; Pessoa, Maria Rita Silvino
Objective: To highlight the application and utility of accounting in a Civil Society Organization in the city of Manaus. Method: An exploratory research was carried out, with a qualitative approach and through the procedures: bibliographic and case study. For data collection, a questionnaire, the Balance Sheet, the Statement of Income, the Cash Flows and the Personnel Sheet of this institution were used. Results: It was found that the role of accounting applied to management allows advances and brings benefits to institutions, however, the deficiency in the use of accounting methods and tools hinders the managerial and financial process. Contributions: The study provides a better understanding of third sector organizations and the use of accounting in this area, since these organizations need to seek the organization in its activities and in its financial resources to ensure that the objectives are achieved, for this it is necessary to employ planning and control tools that guide and structure management, ensuring the fulfillment of the entity's social mission.
A responsabilização do Contador pelos Tribunais de Contas da região norte perante as prestações de contas
(Universidade do Estado do Amazonas, 2019-12-02) Sigadilha, Joyce Lopes; Cunha, Edileuza Lobato da; Dias, André Petzhold; Scoralick, William
The Courts of Accounts are technical bodies responsible for the external control of the public administration and have, among others, the power to apply sanctions to agents who cause illegal expenditure and irregularities in accounts. The accountant, as a public agent, is also subject to this control and, when rendering annual accounts, is subject to accountability before these Courts due to their connection to the accounting documents that compose it. In this context, this study aimed to highlight the position of the Courts of Auditors in the Northern Region regarding the accountability of the accountant professional before the rendering of accounts through precedents of applying or not penalties to them. For this, a descriptive research was carried out, with a qualitative approach and using documentary research as a data collection technique. From the analyzes carried out, it was found that five, of the eight courts in the region, have a firm understanding of the possibility of accountability of the accountant, with the simple fine being the penalty applied in all the judgments under study.