dc.contributor | Luz Júnior, Roberto da | |
dc.creator | Ferreira, Aquiles Carlos Costa | |
dc.date.accessioned | 2018-02-22T15:24:45Z | |
dc.date.accessioned | 2019-05-24T20:19:01Z | |
dc.date.available | 2018-02-22T15:24:45Z | |
dc.date.available | 2019-05-24T20:19:01Z | |
dc.date.created | 2018-02-22T15:24:45Z | |
dc.date.issued | 2014-08-23 | |
dc.identifier | http://repositorio.ufsm.br/handle/1/12507 | |
dc.identifier.uri | http://repositorioslatinoamericanos.uchile.cl/handle/2250/2840268 | |
dc.description.abstract | This abstract aims at preparing a Manual Settlement of Public Expenditure, aiming to emphasize the rules and procedures that Autonomous Department of Highways – DAER - State of Rio Grande do Sul - should note that the stage of settlement public expenditure - State of Rio Grande do Sul - should note that the stage of settlement public expenditure - purchase of goods and services - contribute effectively to the optimization of public spending Entity. The Handbook Settlement of Public Expenditure DAER has to scope to identify the legal framework, standards and procedures that the Authority must comply with the liquidation of public expenditure, so that possible distortions, errors and omissions are, if not eliminated, by least minimized. So that this important stage of public expenditure actually contribute to maximizing the efficiency of public expenditures authority. | |
dc.publisher | Universidade Federal de Santa Maria | |
dc.publisher | Brasil | |
dc.publisher | UFSM | |
dc.publisher | Centro de Ciências Sociais e Humanas | |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
dc.rights | Acesso Aberto | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 International | |
dc.subject | Despesa pública | |
dc.subject | Liquidação | |
dc.subject | Normas | |
dc.subject | Manual | |
dc.subject | Public expenditure | |
dc.subject | Clearance | |
dc.subject | Rules | |
dc.title | Manual de liquidação de despesa pública do Departamento Autônomo de Estradas de Rodagem - DAER | |
dc.type | Trabalho de Conclusão de Curso de Especialização | |