<b>Analysis of referral of the brazilian municipalities of accounts for the year 2008</b> - doi: 10.4025/enfoque.v29i2.10826

  • Fabia Jaiany Viana de Souza UFRN
  • Maurício Corrêa da Silva UFRN
  • Aneide Oliveira Araújo UFRN
  • José Dionísio Gomes da Silva UFRN
DOI: https://doi.org/10.4025/enfoque.v29i2.10826
Keywords: Municipalities, Consolidation, Forwarding Accounts

Abstract

The consolidation of accounts of municipalities and states that constitute the Federal Republic of Brazilis an instrument that enables the company to the global observation of the consolidated information ofall the states. This research aims at analyzing whether the municipalities forwarded data from itsaccounts in 2008, the deadline established by Article 51 of the LRF (April 30). We used descriptiveresearch, literature, documentary and qualitative. Data collection was performed at the site of theBrazilian Institute of Geography and Statistics (IBGE) to identify the number of municipalities and theirdistribution by regions, and the site of the National Treasury Secretariat (STN) to obtain the dates ofreferral accounts of those municipalities. The results showed that from 5563 only 76.54% municipalitiessubmitted their annual accounts within the period specified in Article 51 of the LRF, 19.29% had sentafter the deadline, and finally, 4.17% had not yet sent this information to the National TreasurySecretariat (STN), until the day of issuance of the report used to collect research data.

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Published
2010-11-05
How to Cite
Souza, F. J. V. de, Silva, M. C. da, Araújo, A. O., & Silva, J. D. G. da. (2010). <b>Analysis of referral of the brazilian municipalities of accounts for the year 2008</b&gt; - doi: 10.4025/enfoque.v29i2.10826. Enfoque: Reflexão Contábil, 29(2), 53-63. https://doi.org/10.4025/enfoque.v29i2.10826
Issue
Vol 29 No 2 (2010)
Section
Original Articles

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