Manual técnico de procedimentos de liquidação da despesa pública: contribuição à seção de análise de controle da UFPB

Abstract

This technical paper presents a Technical Manual of Procedures for liquidation of Expense in the Analysis and Control Section of the UFPB. This paper presents a Technical Manual of Expenditure Settlement Procedures in the Analysis and Control Section of the UFPB. The result of this research seeks to guide the procedures in the formulation of public expenditure payment processes, as well as their analysis in accordance with the federal legislation in force and the internal rules of the Federal University of Paraíba. The research was carried out in four stages in the period between August 2017 and April 2018. It began with the collection of legislation and regulations on the settlement of expenses, after which the procedures were elaborated and segregated by type of expense, following these procedures were consolidated in a single document. Finally the edition and finalization of the research. The methodology used was mainly of a bibliographical and documentary nature, since it had as sources the legislation, books, scientific articles and jurisprudence issued by the Court of Auditors of the Union. The product of the research, that is to say, the Technical manual of procedures of liquidation of the expense is able to demonstrate the procedures of the items of expenses most used in the UFPB. The manual provides, for each type of expense, the information on: list of necessary documents, checklist, ideal flow of process movement and legal basis. It was built to be used not only in the Analysis and Control Section (SAC), but also in the sectors responsible for initiating payment processes. In this way, it becomes an important tool in the execution of the budget and the gain in efficiency because it allows the reduction of errors already in the beginning of the process of payment.