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The quest for universal administrative standards to promote the effective application of public laws and policies gave birth to the field of public administration. Woodrow Wilson argued for a distinction between politics and administration, arguing that the former was more concerned with democracy, justice, and equality, while the latter was more concerned with efficiency, as he postulated that “administration lies beyond the proper domain of politics; administrative questions are not political questions” (Wilson, 1887).
According to Waldo (1948), the means and measurements of efficiency were the same for all administrations: democracy, if it were to survive, could not afford to ignore the lessons of centralization, hierarchy and discipline. Bureaucracy as an organisational type has seen its heyday in the field of public administration, owing to Woodrow Wilson’s Transfer of Administrative Principles.
That notwithstanding, the field has gone through paradigmatic evolution over time by a quest for management paradigm derived from the discipline of business administration. The management approach is said to hold the promise of future public sector reform, replacing the administrative approach traditionally provided by public administration. A new concept arises when the management perspective is combined with an emphasis on the public sector: public management.
Courses and programmes, as well as whole academic institutions and colleges, are adapting by switching from the term “public administration” to “public management”. Considering the growing demands for efficiency in the public sector, the transition from a public administration to a public management framework seems to be the right step.
No encerramento do primeiro exercício financeiro de uma entidade do setor público, verificou-se que as seguintes transações foram realizadas.
I Aprovação da lei orçamentária anual no valor de R$ 100.000,00, sendo 80% na categoria econômica corrente e 20% na categoria econômica de capital, tanto para a receita pública quanto para a despesa pública.
II Lançamento de impostos no valor de R$ 80.000,00, tendo sido arrecadada metade desse valor.
III Empenho e liquidação de despesas de pessoal no valor de R$ 60.000,00, tendo sido metade paga no exercício e metade inscrita em restos a pagar.
IV recebimento de um veículo em doação no valor de R$ 72.000,00, tendo sido registrados R$ 12.000,00 de depreciação durante o exercício.
De acordo com os dados apresentados no texto CC1A2, o fechamento do balanço orçamentário da referida unidade, encerrado no exercício em questão, mostrará que o resultado orçamentário desse exercício foi