Contabilidade pública na gestão orçamentária

The objective of this work is to highlight the importance of Public Accounting as a fundamental tool for good Public Administration in the performance of its function in the management of public resources to meet the interests of society, as a management instrument that provides greater transparency and control of expenses public. If a public institution does not have control of its decisions, based on correct information, it can obtain a deficit instead of a surplus, thus causing serious harm to our society, which is often unaware of the use of public resources.