Therefore, public service is oinstrumento of that if valley the State for the execution practises of its objectives. For public services, in ample direction, all are understood those given by the State or delegated by concession oupermisso under conditions imposed and settled for it, aiming at to the satisfaction denecessidade of the community. From there one concludes that doEstado existence is not justified seno as rendering entity of services and utilities to compose indivduosque it. The principaiscaractersticas of the public service are: Generality, where the service pblicovisa to take care of to all the inhabitants of a collective; Indistino is SERPRO, queprocessa budgetary, financial, patrimonial and countable the execution of rgose entities of the Federal Administration with the use of techniques eletrnicasde data handling, objectifying to minimize costs e> OGU. OSIAFI was developed in 1986, in intention to speed the processing dosdados countable, as well as offering to greater transparency and security registered sinformaes, the system that suffered diverse updates, the end to deaperfeioar it throughout the years. This allows to follow the atividadesrelacionadas ones with the financial administration of the resources of the Union, centers euniformiza the processing of the budgetary execution, through the integration dosdados.
This integration encloses essentially the financial programming, countable aexecuo and the budgetary administration. The Integrated System deAdministrao Financeira (SIAFI) was implanted by the Federal Government with oobjetivo to promote the modernization and the integration of the Systems of ProgramaoFinanceira, Budgetary Execution and Accounting in its Agencies> public eEntidades. According to Sergio Jund (2006, p.499), the SIAFI possesss objective comoprincipais: To provide with adequate mechanisms aoregistro and daily control of the budgetary, financial and patrimonial management, osrgos and entities of the Federal Administration; Beyond supplying ways to paraagilizar the financial programming, with dosrecursos sights to perfect the use of the National Treasure; To allow that the Public Accounting is timely fontesegura and of at every level managemental information destined Federal Public dAdministrao; Beyond allowing to the segments of sociedadeobter the necessary transparency of the public expenses; better transparnciados accountings of temporary balance sheets of States, Cities and of supervised suasentidades.