Dívida ativa: um estudo no Departamento de Água e Esgotos do município de Sant’Ana do Livramento/RS

Abstract

This article aims to analyze the causes of the high debt index enables the Department of Water and Sewers of Sant'Ana Sofia (DAE), for both, has as specific objectives: identify the recipes which have led to the composition of the debt active; to perform a survey of the values of active debt in the period from 2012 to 2016; and verifying the procedures performed in phases and procedures for recovery of the debt active. In the theoretical are presented concepts of public revenue, debt is active and the stages of the procedure for recovery of the debt active. It is characterized as a case study of nature applied, descriptive and qualitative and quantitative approach. The data were collected in documents and semi-structured interviews conducted with five servers of the department and the Judge present in the forces of debt negotiation. It was found that in the analyzed period, on average 5.74% of estimated revenue for the financial year are not collected, resulting in their registration as debt activates the following year; and that all values entered on invoices of water, if not paid within the year, are registered as active debt. Also, were identified as causes of high index of Active debt in the DAE: problems in the registration of its users, lack of organization in the sector responsible for notifications of cutting off the supply of water, some problems with the control of the split made by the sector responsible and, finally, the problems to be made to the judicial collection of users of the department, which is directly linked with the problem of incomplete register.