The purpose of the study is to analyse the disclosure of public payment requirements in the light of the Accounting Theory and to verify whether the legislation in force interferes with the accounting treatment of these values. In this regard, literature and documentary research into the legal framework and accounting procedures adopted and collected in the Data Collection System of the National Treasury Secretariat (SISTN) was carried out in the period from 2004 to 2009, in addition to a study carried out by the Supreme Federal Court (STF) in 2004. The justification for the study is the perception that more than half of public payment orders are not recorded in the public accounts. Consequently, in view of the fact that the curs – charges of payment constitute (1) a fixed and certain right for the applicant in the proceedings, and (2) the actual debt of the public entity, the lack of disclosure is detrimental both to the beneficiary of the judicial decision – who does not see his right reflected in the public accounts and does not expect to recover – as regards the government manager – mental and the company – who do not have reliable information that would allow those values to be effectively managed. The innovation consists of discussing the identification of the appropriate time of the event giving rise to public payment orders and of the proposal for disclosure considering the risk classification. Concludes that the influence of the legislation in force and the failure to comply with the principles of accounting doctrine are among the likely factors that have affected the proper accounting of set-off – charges of payment in the Brazilian public administration.