Now let us imagine this in the accounting it publishes, this area beyond being a little more complicated, is a procedure that analyzes all minutely the accounts of the safe publishes. (PISCITELLI; TIMB, 2009, p29) affirms that: ‘ ‘ All activity must adjust the governmental programming to it and to the budget-programa.’ ‘ This is total necessary, therefore, it is with this adjustment that becomes possible a good administration. Pra to be more accurate, the accounting publishes, analyzes each on account to the sector publishes, since of a financial release for a candidate the determined position, ties the budgetary expenses of a state or city, foreseeing problems or future solutions. At last the objective of this area is to supply information brought up to date and accurate to the managers the control of the governmental public agencies. 3.OBJETIVO OF the ACCOUNTING PUBLISHES. Beyond registering all the countable facts of the public agencies, also have as to have to inside relate the acts happened of the same ones. This monitoramento is necessary for excellency of a constitutional work produced by the administration publishes.
This area of the intent accounting also you endeavour for them that it involves politicians in exercise, giving to the controllers, security guard in the public budgets. For this confirmation (PISCITELLI; TIMB, 2009 p 317) say that the expenditures could be made in sigiloso character, but from form some will be able to run away from the regulation of the norms of the fiscal year. These you endeavour are ways that the managers had found to prove that the collaborators are really assduos with its patrimonial duties. 4.OBJETO. The object as any another area of the accounting, is the patrimony, that this patrimony would only be a little different, would be the public goods as: historical lakes, streets, avenues, roads, squares, monuments, etc.