ANÁLISE DO COMPORTAMENTO DAS RECEITAS, DESPESAS E INADIMPLÊNCIA DO SISTEMA AUTÔNOMO DE ÁGUA E ESGOTO NO MUNICÍPIO DE RONDON DO PARÁ

ANALYSIS OF THE BEHAVIOR OF REVENUES, EXPENSES AND DEFAULT OF THE AUTONOMOUS WATER AND SEWAGE SYSTEM IN THE MUNICIPALITY OF RONDON DO PARÁ

Abstract

The Law of Fiscal Responsibility in its Art. 1, § 1 establishes that public entities have a responsibility in the tax administration, thus having a transparency that allows the prevention and correction of something capable of affecting the stability of public accounts, which is capable in the compliance with goals and objectives of income and expenses and compliance with what has been established, with management control and accounting to provide the necessary support (BRASIL, 2000). This work aims to analyze the behavior of revenues, expenses and defaults in the last 10 years of management of the Autonomous Water and Sewage System (SAAE) in the municipality of Rondon do Pará. The methodology of the present study is based on the quantitative approach of descriptive nature from a case study. The results show that revenues grew over the period analyzed, with a fall in 2013 of 1.37%, expenses went through some variations and there was a gradual growth in the last four years, in 2018 the municipality presented the highest default value with an increase of more than 100%, the increase in expenses and active debt can cause a problem for the municipality, especially when the revenue is less than the expense, as occurred in 5 of the 10 years analyzed, resulting in Thus, it is concluded that there was a significant increase in expenses and defaults in certain periods over the 10 years.