Análise da acumulação/reversão de restos a pagar nos municípios da 12ª região geoadministrativa do Estado da Paraíba

Abstract

This research aims to evaluate the occurrence of accumulation or reversal of leftovers to be paid in function with the electoral calendar and the electoral mandate in the Municipal Town Halls of the 12th geo-administrative region of Paraíba State from 2016 to 2019. In order to achieve the objectives, a descriptive, quantitative, bibliographic and documentary research has been done. The data were collected in the annual reviews contained at the website of the Sistema de Informações Contábeis e Fiscais do Setor Público (Siconfi) from the National Treasury Secretariat, calculated the part

of the equation of Dynamic Percentage Variable of Leftovers to be Paid (self- elaboration). The results have revealed the information that 60% of the such towns

accumulate leftover to be paid in the average of the surveyed period and, with the first two years of an electoral mandate being those with the highest accumulations; and even that, the change of municipal manager optimizes the accumulation of these accounts in the first year of a management term. The results, taking into account consideration the period analyzed, also point out that approximately 0.8% from the total of committed expenditures are accumulated in leftovers. The accumulation or reversal of leftovers, objects of this research, are important information for decision making by users of accounting information.