Uma análise sobre a aplicação do regime de competência na contabilização das despesas públicas do Governo Federal (2005 – 2006)

<H1>Uma an&aacute;lise sobre a aplica&ccedil;&atilde;o do regime de compet&ecirc;ncia na contabiliza&ccedil;&atilde;o das despesas p&uacute;blicas do Governo Federal (2005 – 2006)</H1>

<h2>Maur&iacute;cio Corr&ecirc;a da Silva</h2>

<h3>Abstract</h3>

<p align="justified">This study intended do analyze if the Federal Government's public expenditures classified by their 
nature are registered or not by the accrual basis. Related identification, analysis and discussion were based on 
data of Governmental accounts, made available by the Controller-General of the Union (CGU), in the period 
from 2005 to 2006. The basic statistical hypothesis was that the there are public expenditures that are not 
registered by the accrual basis. Exploratory, bibliographical, documental, quantitative and qualitative researches 
were used. The results disclosed the existence of public expenditures that are not registered by the accrual basis: 
expenditures stemming from court sentences (ND XXXX.91), expenditures of previous exercises (ND 
XXXX.92) and expenditures related to compensations and restitutions (ND XXXX.93).</P>

<p>Kewyords: public expenditures, accrual basis.</p>