O PCASP e o controle das disponibilidades por destinação de recursos na administração pública municipal

Abstract

The present study was useful with a Resource Availability accounting application, a topic addressed by the Accounting Plan Applied to the Public Sector from the New Accounting Applied to the Public Sector, in the context of the state of Rio Grande do Sul. Apart from the application of the new accounting standards, we aim to verify their correct use in the provision of municipal public accounts, as well as the perception of the accountants in relation to this type of control and accounting registration. The method used for the research was based on qualitative methods of analysis, through closed interviews with municipal public accountants and data collection in legal reports published by the entities studied. To do so, we selected a sample of six municipalities from the central region of the State for the study. It is observed with the study the complete migration of the entities to the new accounting standards and use of the PCASP. However, part of the analysis units does not comply with the legislation and norms, since there is a lack of technical knowledge in the area and little research and bibliographical material about the subject of this study. It is understood the PCASP and the control of DDR as efficient tools of public management, the appropriate use is premise of Accounting Applied to the Public Sector.